会计账目用语

会计账目用语
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
joint¹ account

未决帐项
outstanding account

贷方帐项
credit account||creditor account

借方帐项
debit² account||debtor account

应付帐||应付未付帐
account payable³

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
suspense⁴ account

过期帐||延滞帐
overdue⁵ account||pastdue account

杂项帐户
sundry⁶ 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

1 joint   

adj.联合的，共同的；n.关节，接合处；v.连接，贴合

参考例句：

• I had a bad fall,which put my shoulder out of joint.我重重地摔了一跤，肩膀脫臼了。
• We wrote a letter in joint names.我们联名写了封信。

2 debit   

n.借方，借项，记人借方的款项

参考例句：

• To whom shall I debit this sum?此款应记入谁的账户的借方？
• We undercharge Mr.Smith and have to send him a debit note for the extra amount.我们少收了史密斯先生的钱，只得给他寄去一张借条所要欠款。

3 payable   

adj.可付的，应付的，有利益的

参考例句：

• This check is payable on demand.这是一张见票即付的支票。
• No tax is payable on these earnings.这些收入不须交税。

4 suspense   

n.（对可能发生的事）紧张感，担心，挂虑

参考例句：

• The suspense was unbearable.这样提心吊胆的状况实在叫人受不了。
• The director used ingenious devices to keep the audience in suspense.导演用巧妙手法引起观众的悬念。

5 overdue   

adj.过期的，到期未付的；早该有的，迟到的

参考例句：

• The plane is overdue and has been delayed by the bad weather.飞机晚点了，被坏天气耽搁了。
• The landlady is angry because the rent is overdue.女房东生气了，因为房租过期未付。

6 sundry   

adj.各式各样的，种种的

参考例句：

• This cream can be used to treat sundry minor injuries.这种药膏可用来治各种轻伤。
• We can see the rich man on sundry occasions.我们能在各种场合见到那个富豪。