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注册会计师考试:会计英语帐目用语

来源:233网校 2008年2月28日
  借贷细账||交验账

  account rendered

  明细账

  account stated

  与... 银行开立一户头

  to open an account with

  与……继续交易,与……有账务往来

  to keep account with

  继续记账

  to keep account

  与……有交易

  to have an account with

  作成会计账||有往来账项

  to make out an account with

  清算||清理债务

  to make up an account

  与……停止交易

  to close one's account with

  结账

  to close an account

  请求付账

  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

  审查账目||监查账目

  to audit an account

  检查账目

  to examine an account

  转入A的账户

  to charge the amount to A's account

  先付……

  to pay on account

  代理某人||为某人

  on one's account||on account of one

  为自己计算||独立账目

  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||列入某人账户

  by order and for account of one

  列入5月份账目

  for May account

  报账

  render an account

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