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會(huì)計(jì)“賬”相關(guān)的用語(yǔ)
對(duì)賬單，結(jié)單 statement of account
往來(lái)賬戶(hù)，活期存款賬戶(hù)，流通賬 account current
經(jīng)常賬戶(hù) current account
銷(xiāo)貨賬 account sales
兩人共有之銀行賬戶(hù) 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(guò)期未付賬款||延滯賬 overdue account||pastdue account
雜項(xiàng)賬戶(hù) sundry account
詳細(xì)賬單||明細(xì)表 detail account
壞賬 bad account
會(huì)計(jì)項(xiàng)目 title of account
會(huì)計(jì)簿||賬簿 account-book
營(yíng)業(yè)報(bào)告書(shū)||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(kāi)立一戶(hù)頭 to open an account with
與……繼續(xù)交易，與……有賬務(wù)往來(lái) to keep account with
繼續(xù)記賬 to keep account
與……有交易 to have an account with
作成會(huì)計(jì)賬||有往來(lái)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(qǐng)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(hù) 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(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||列入某人賬戶(hù) by order and for account of one
列入5月份賬目 for May account
報(bào)賬 render an account
責(zé)任編輯：vivien
實(shí)務(wù)學(xué)習(xí)指南
距6月報(bào)稅結(jié)束還有天
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