会计实务常识：会计用语（中英文）

会计报表 statement of account

往来帐目 account current

现在往来帐||存款额 current accout

销货帐 account sales

共同计算帐项 joint account

未决帐项 outstanding account

贷方帐项 credit account||creditor account

借方帐项 debit account||debtor account

应付帐||应付未付帐 account payable

应收帐||应收未收帐 account receivable

新交易||新帐 new account

未决帐||老帐 old account

现金帐 cash account

流水帐 running account

暂记帐||未定帐 suspense account

过期帐||延滞帐 overdue account||pastdue account

杂项帐户 sundry account

详细帐单||明细表 detail account

呆帐 bad account

会计项目 title of account

会计薄||帐薄 account-book

营业报告书||损益计算表 account of budiness||business report

借贷细帐||交验帐 account rendered

明细帐 account stated

与…… 银行开立一户头 to open an account with

与…… 银行建立交易 to keep account with

继续记帐 to keep account

与…… 有交易 to have an account with

作成会计帐||有往来帐项 to make out an account with

清算||清理债务 to make up an account

清洁帐目||与…… 停止交易 to close one's account with

结帐 to close an account

清理未付款 to ask an account||to demand an account

结清差额 to balance the account with

清算 to settle an account||to liquidate an account||to square an account

审查帐目||监查帐目 to audit an account

检查帐目 to examine an account

转入A的帐户 to charge the amount to A's account

以计帐方式付款 to pay on account

代理某人||为某人 on one's account||on account of one

为自己计算||独立帐目 on one's own account

由某人收益并负风险 on one's account and risk||for one's account and risk

由某人负担 for one's account||for account of one

按某人指示||列入某人帐户 by order and for account of one

列入5月份帐目 for May account

编入某中帐项下 to pass to the account of||to place to the account of

寄出清算书 to send in an account||to send in render an account