注会会计英语—帐目用语

    statement of account

    往来账户，活期存款账户，流通账

    account current

    经常账户

    current account

    销货账

    account sales

    两人共有之银行账户

    joint account

    应收[未清]账款；未付账单，未结算账目

    outstanding account

    贷方账项

    credit account

    借方账项

    debtor account

    应付账

    account payable

    应收账

    account receivable

    新交易||新账

    new account

    未决账||老账

    old account

    现金账

    cash account

    流水账

    running account

    暂记账||未定账

    suspense account

    逾期账款，过期未付账款||延滞账

    overdue account||pastdue account

    杂项账户

    sundry account

    详细账单||明细表

    detail account

    坏账

    bad account

    会计项目

    title of account

    会计薄||账薄

    account-book

    营业报告书||损益计算表

    account of business||business report