會(huì)計(jì)實(shí)務(wù)常識(shí)：會(huì)計(jì)用語(yǔ)（中英文）

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(shū)||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(kāi)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(shū) to send in an account||to send in render an account