中英文会计用语

    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