注冊(cè)會(huì)計(jì)師考試必備——常見英語(yǔ)單詞輔導(dǎo)(二)

　　會(huì)計(jì)報(bào)表statement of account　　往來(lái)帳目account current

　　現(xiàn)在往來(lái)帳||存款額current accout　　銷貨帳account sales

　　共同計(jì)算帳項(xiàng)joint account　　未決帳項(xiàng)outstanding account

　　貸方帳項(xiàng)credit account||creditor account

　　借方帳項(xiàng)debit account||debtor account

　　應(yīng)付帳||應(yīng)付未付帳account payable

　　應(yīng)收帳||應(yīng)收未收帳account receivable

　　新交易||新帳new account　　未決帳||老帳old account

　　現(xiàn)金帳cash account　　流水帳running account

　　暫記帳||未定帳suspense account

　　過期帳||延滯帳overdue account||pastdue account

　　雜項(xiàng)帳戶sundry account　　詳細(xì)帳單||明細(xì)表detail account

　　呆帳bad account　　會(huì)計(jì)項(xiàng)目title of account

　　會(huì)計(jì)薄||帳薄account-book

　　營(yíng)業(yè)報(bào)告書||損益計(jì)算表account of budiness||business report

　　借貸細(xì)帳||交驗(yàn)帳account rendered　　明細(xì)帳account stated

　　與…銀行開立一戶頭to open an account with

　　與…銀行建立交易to keep account with

　　繼續(xù)記帳to keep account　　與…有交易to have an account with

　　作成會(huì)計(jì)帳||有往來(lái)帳項(xiàng)to make out an account with

　　清算||清理債務(wù)to make up an account

　　清潔帳目||與…停止交易to close ones account with

　　結(jié)帳to close an account　　清理未付款to ask an account||to demand an account

　　結(jié)清差額to balance the account with