词汇辅导:外贸会计银行常用词语

来源:中华会计网校发布时间:2012-10-16

  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 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

  付款 to ask an account||to demand an account

  结清差额 to balance the account with