会计帐目用语.docx

国际会计术语英汉对照
?Account 帐户
Accounting system 会计系统
American Accounting Association 美国会计协会
American Institute of CPAs 美国
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（转载自第一范文网，请保留此标记。）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 ac