注册会计师考试辅导-常见英语（四）

    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 ones 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