会计账目用语 
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 
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