注冊會(huì)計(jì)師考試必備——常見英語單詞輔導(dǎo)(四)1

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會(huì)計(jì)報(bào)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(jì)算帳項(xiàng)joint account  未決帳項(xiàng)outstanding account
    貸方帳項(xiàng)credit account||creditor account
    借方帳項(xiàng)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(xiàng)帳戶sundry account  詳細(xì)帳單||明細(xì)表detail account
    呆帳bad account  會(huì)計(jì)項(xiàng)目title of account
    會(huì)計(jì)薄||帳薄account-book
    營業(yè)報(bào)告書||損益計(jì)算表account of budiness||business report
    借貸細(xì)帳||交驗(yàn)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(huì)計(jì)帳||有往來帳項(xiàng)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 ones 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