会计账目英语实用语
英语课
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 1 account
未决帐项
outstanding account
贷方帐项
credit account||creditor account
借方帐项
debit 2 account||debtor account
应付帐||应付未付帐
account payable 3
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 4 account
过期帐||延滞帐
overdue 5 account||pastdue account
杂项帐户
sundry 6 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
adj.联合的，共同的；n.关节，接合处；v.连接，贴合
- I had a bad fall,which put my shoulder out of joint.我重重地摔了一跤，肩膀脫臼了。
- We wrote a letter in joint names.我们联名写了封信。
n.借方，借项，记人借方的款项
- To whom shall I debit this sum?此款应记入谁的账户的借方？
- We undercharge Mr.Smith and have to send him a debit note for the extra amount.我们少收了史密斯先生的钱，只得给他寄去一张借条所要欠款。
adj.可付的，应付的，有利益的
- This check is payable on demand.这是一张见票即付的支票。
- No tax is payable on these earnings.这些收入不须交税。
n.（对可能发生的事）紧张感，担心，挂虑
- The suspense was unbearable.这样提心吊胆的状况实在叫人受不了。
- The director used ingenious devices to keep the audience in suspense.导演用巧妙手法引起观众的悬念。
adj.过期的，到期未付的；早该有的，迟到的
- The plane is overdue and has been delayed by the bad weather.飞机晚点了，被坏天气耽搁了。
- The landlady is angry because the rent is overdue.女房东生气了，因为房租过期未付。
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会计英语