會(huì)計(jì)賬目用語(yǔ)

會(huì)計(jì)報(bào)表 

statement of account 

往來(lái)帳目 

account current 

現(xiàn)在往來(lái)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(guò)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(yíng)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(lái)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 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(jì)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(jì)算||獨(dú)立帳目 

on one's own account 

由某人收益并負(fù)風(fēng)險(xiǎn) 

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(xiàng)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 

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