会计账目相关单词

 　　会计报表 statement of account

　　往来账目 account current

　　现在往来账||存款额 current accout

　　销货账 account sales

　　共同计算账项 joint¹ account

　　未决账项 outstanding account

　　贷方账项 credit account||creditor account

　　借方账项 debit² account||debtor account

　　应付账||应付未付账 account payable³

　　应收账||应收未收账 account receivable

　　新交易||新账 new account

　　未决账||老账 old account

　　现金账 cash account

　　流水账 running account

　　暂记账||未定账 suspense⁴ account

　　过期账||延滞账 overdue⁵ account||pastdue account

　　杂项账户 sundry⁶ account

　　详细账单||明细表 detail account

　　呆账 bad account

　　会计项目 title of account

　　会计薄||账薄 account-book

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

　　借贷细账||交验账 account rendered

　　明细账 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

　　继续记账 to keep account

　　与... 有交易 to have an account with

　　作成会计账||有往来账项 to make out an account with

　　清算||清理债务 to make up an account

　　清洁账目||与... 停止交易 to close one's account with

　　结账 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

　　审查账目||监查账目 to audit an account

　　检查账目 to examine an account

　　转入A的账户 to charge the amount to A's account

　　以计账方式付款 to pay on account

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

　　为自己计算||独立账目 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||列入某人账户 by order and for account of one

　　列入5月份账目 for May account

　　编入某中账项下 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。