会计账目用语

对账单，结单
statement of account

往来账户，活期存款账户，流通账
account current

经常账户
current account

销货账
account sales

两人共有之银行账户
joint account

应收[未清]账款；未付账单，未结算账目
outstanding account

贷方账项
credit account

借方账项
debtor account

应付账
account payable

应收账
account receivable
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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
suspense account

逾期账款，过期未付账款||延滞账
overdue account||pastdue account

杂项账户
sundry account

详细账单||明细表
detail account

坏账
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 business||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……继续交易，与……有账务往来
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

与……停止交易
to close one's account with

结账
to close an account

请求付账
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

先付……
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

报账
render an account

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