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會計(jì)“賬”相關(guān)的用語

來源: 編輯: 2009/04/30 14:45:11  字體:

  對賬單,結(jié)單  statement of account

  往來賬戶,活期存款賬戶,流通賬  account current

  經(jīng)常賬戶  current account

  銷貨賬  account sales

  兩人共有之銀行賬戶  joint account

  應(yīng)收[未清]賬款;未付賬單,未結(jié)算賬目  outstanding account

  貸方賬項(xiàng)  credit account

  借方賬項(xiàng)  debtor account

  應(yīng)付賬  account payable

  應(yīng)收賬  account receivable

  新交易||新賬  new account

  未決賬||老賬  old account

  現(xiàn)金賬  cash account

  流水賬  running account

  暫記賬||未定賬  suspense account

  逾期賬款,過期未付賬款||延滯賬 overdue account||pastdue account

  雜項(xiàng)賬戶  sundry account

  詳細(xì)賬單||明細(xì)表 detail account

  壞賬  bad account

  會計(jì)項(xiàng)目  title of account

  會計(jì)簿||賬簿  account-book

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

  借貸細(xì)賬||交驗(yàn)賬  account rendered

  明細(xì)賬  account stated 

  與…… 銀行開立一戶頭 to open an account with

  與……繼續(xù)交易,與……有賬務(wù)往來  to keep account with  

  繼續(xù)記賬  to keep account  

  與……有交易  to have an account with

  作成會計(jì)賬||有往來賬項(xiàng)  to make out an account with

  清算||清理債務(wù)  to make up an account 

  與……停止交易  to close one's account with 

  結(jié)賬  to close an account 

  請求付賬  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 

  審查賬目||監(jiān)查賬目  to audit an account

  檢查賬目  to examine an account

  轉(zhuǎn)入A的賬戶  to charge the amount to A's account

  先付……  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)立賬目  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||列入某人賬戶  by order and for account of one

  列入5月份賬目  for May account

  報賬  render an account

責(zé)任編輯:vivien

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