會計賬目用語

會計報表 

statement of account 

往來帳目 

account current 

現在往來帳||存款額 

current accout 

銷貨帳 

account sales 

共同計算帳項 

joint account 

未決帳項 

outstanding account 

貸方帳項 

credit account||creditor account 

借方帳項 

debit account||debtor account 

應付帳||應付未付帳 

account payable 

應收帳||應收未收帳 

account receivable 

新交易||新帳 

new account 

未決帳||老帳 

old account 

現金帳 

cash account 

流水帳 

running account 

暫記帳||未定帳 

suspense account 

過期帳||延滯帳 

overdue account||pastdue account 

雜項帳戶 

sundry account 

詳細帳單||明細表 

detail account 

呆帳 

bad account 

會計項目 

title of account 

會計薄||帳薄 

account-book 

營業報告書||損益計算表 

account of budiness||business report 

借貸細帳||交驗帳 

account rendered 

明細帳 

account stated 

與... 銀行開立一戶頭 

to open an account with 

與... 銀行建立交易 

to keep account with 

繼續記帳 

to keep account 

與... 有交易 

to have an account with 

作成會計帳||有往來帳項 

to make out an account with 

清算||清理債務 

to make up an account 

清潔帳目||與... 停止交易 

to close one's account with 

結帳 

to close an account 

清理未付款 

to ask an account||to demand an account 

結清差額 

to balance the account with

清算 

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

審查帳目||監查帳目 

to audit an account 

檢查帳目 

to examine an account 

轉入A的帳戶 

to charge the amount to A's account 

以計帳方式付款 

to pay on account 

代理某人||為某人 

on one's account||on account of one 

為自己計算||獨立帳目 

on one's own account 

由某人收益并負風險 

on one's account and risk||for one's account and risk 

由某人負擔 

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 

編入某中帳項下 

to pass to the account of||to place to the account of 

寄出清算書 

to send in an account||to send in render an account 

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