2016年1月19日 星期二

會計賬目用語

. 2016年1月19日 星期二

會計報表 statement of account
往來帳目 account current
現在往來帳||存款額 current account
銷貨帳 account sales
共同計算帳項 joint account
未決帳項 outstanding account
貸方帳項 credit account||creditor account
借方帳項 debit account||debtor account
應付帳||應付未付帳 account payable
應收帳||應收未收帳 account receivable
新交易||新帳 new account
未決帳||老帳 old account


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現金帳 cash account
流水帳 running account
暫記帳||未定帳 suspense account
過期帳||延滯帳overdue account||past-due account
雜項帳戶 sundry account
詳細帳單||明細表 detail account
呆帳 bad account
會計項目 title of account
會計薄||帳薄 account-book
營業報告書||損益計算表account of business||business report
借貸細帳||交驗帳 account rendered
明細帳 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
繼續記帳 to keep account
與... 有交易 to have an account with
作成會計帳||有往來帳項to make out an account with
清算||清理債務 to make up an account
清潔帳目||與……停止交易to close one's account with
結帳 to close an account
清理未付款to ask an account||to demand an account
結清差額 to balance the account with
清算to settle an account||to liquidate an account||to square an account
審查帳目||監查帳目 to audit an account
檢查帳目 to examine an account
轉入A的帳戶to charge the amount to A's account
以計帳方式付款 to pay on account
代理某人||為某人on one's account||on account of one
為自己計算||獨立帳目on one's own account
由某人收益並負風險on one's account and risk||for one's account and risk
由某人負擔for one's account||for account of one
按某人指示||列入某人帳戶by order and for account of one
列入5月份帳目 for May account
編入某中帳項下to pass to the account of||to place to the account of
寄出清算書to send in an account||to send in render an account

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