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