ACCA考試輔導(dǎo)：會(huì)計(jì)賬目英文用語（1）
會(huì)計(jì)報(bào)表 statement of account
往來帳目 account current
現(xiàn)在往來帳存款額 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 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
