會計實務常識：會計用語（中英文）

會計報表 statement of account

往來帳目 account current

現(xiàn)在往來帳||存款額 current accout

銷貨帳 account sales

共同計算帳項 joint account

未決帳項 outstanding account

貸方帳項 credit account||creditor account

借方帳項 debit account||debtor account

應付帳||應付未付帳 account payable

應收帳||應收未收帳 account receivable

新交易||新帳 new account

未決帳||老帳 old account

現(xiàn)金帳 cash account

流水帳 running account

暫記帳||未定帳 suspense account

過期帳||延滯帳 overdue account||pastdue account

雜項帳戶 sundry account

詳細帳單||明細表 detail account

呆帳 bad account

會計項目 title of account

會計薄||帳薄 account-book

營業(yè)報告書||損益計算表 account of budiness||business report

借貸細帳||交驗帳 account rendered

明細帳 account stated

與…… 銀行開立一戶頭 to open an account with

與…… 銀行建立交易 to keep account with

繼續(xù)記帳 to keep account

與…… 有交易 to have an account with

作成會計帳||有往來帳項 to make out an account with

清算||清理債務 to make up an account

清潔帳目||與…… 停止交易 to close one's account with

結帳 to close an account

清理未付款 to ask an account||to demand an account

結清差額 to balance the account with

清算 to settle an account||to liquidate an account||to square an account

審查帳目||監(jiān)查帳目 to audit an account

檢查帳目 to examine an account

轉入A的帳戶 to charge the amount to A's account

以計帳方式付款 to pay on account

代理某人||為某人 on one's account||on account of one

為自己計算||獨立帳目 on one's own account

由某人收益并負風險 on one's account and risk||for one's account and risk

由某人負擔 for one's account||for account of one

按某人指示||列入某人帳戶 by order and for account of one

列入5月份帳目 for May account

編入某中帳項下 to pass to the account of||to place to the account of

寄出清算書 to send in an account||to send in render an account