會(huì)計(jì)賬目用語(一)

　　對(duì)賬單，結(jié)單 statement of account

　　往來賬戶，活期存款賬戶，流通賬 account current

　　經(jīng)常賬戶 current account

　　銷貨賬 account sales

　　兩人共有之銀行賬戶 joint account

　　應(yīng)收[未清]賬款;未付賬單，未結(jié)算賬目 outstanding account

　　貸方賬項(xiàng) credit account

　　借方賬項(xiàng) debtor account

　　應(yīng)付賬 account payable

　　應(yīng)收賬 account receivable

　　新交易||新賬 new account

　　未決賬||老賬 old account

　　現(xiàn)金賬　cash account

　　流水賬　running account

　　暫記賬||未定賬　suspense account

　　逾期賬款，過期未付賬款||延滯賬　overdue account||pastdue account

　　雜項(xiàng)賬戶　sundry account

　　詳細(xì)賬單||明細(xì)表　detail account

　　壞賬　bad account

　　會(huì)計(jì)項(xiàng)目　title of account

　　會(huì)計(jì)薄||賬薄　account-book

　　營業(yè)報(bào)告書||損益計(jì)算表　account of business||business report

　　借貸細(xì)賬||交驗(yàn)賬　account rendered

　　明細(xì)賬　account stated

　　與... 銀行開立一戶頭　to open an account with

　　與……繼續(xù)交易，與……有賬務(wù)往來　to keep account with

　　繼續(xù)記賬　to keep account