會計實務(wù)常識:會計用語(中英文)

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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(yīng)付帳||應(yīng)付未付帳 account payable
     應(yīng)收帳||應(yīng)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(xì)帳單||明細(xì)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(xì)帳||交驗帳 account rendered
     明細(xì)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(wù) to make up an account
     清潔帳目||與…… 停止交易 to close one's account with
     結(jié)帳 to close an account
     清理未付款 to ask an account||to demand an account
     結(jié)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(zhuǎn)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(fù)風(fēng)險 on one's account and risk||for one's account and risk
     由某人負(fù)擔(dān) 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