2025年高考銀行術語：會計賬目用語

銀行術語：會計賬目用語

會計報表
statement of account
往來帳目
account current
現在往來帳||存款額
current accout
銷貨帳
account sales
共同計算帳項
joint account
未決帳項
outstanding account
貸方帳項
credit account||creditor account
借方帳項
debit account||debtor account
應付帳||應付未付帳
account payable
應收帳||應收未收帳
account receivable
新交易||新帳
new account
未決帳||老帳
old account
現金帳
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
雜項帳戶
sundry account
詳細帳單||明細表
detail account
呆帳
bad account
會計項目
title of account
會計薄||帳薄
account-book
營業報告書||損益計算表
account of budiness||business report
借貸細帳||交驗帳
account rendered
明細帳
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
繼續記帳
to keep account
與... 有交易
to have an account with
作成會計帳||有往來帳項
to make out an account with
清算||清理債務
to make up an account
清潔帳目||與... 停止交易
to close one's account with
結帳
to close an account
清理未付款
to ask an account||to demand an account
結清差額
to balance the account with
清算
to settle an account||to liquidate an account||to square an account
審查帳目||監查帳目
to audit an account
檢查帳目
to examine an account
轉入A的帳戶
to charge the amount to A's account
以計帳方式付款
to pay on account
代理某人||為某人
on one's account||on account of one
為自己計算||獨立帳目
on one's own account
由某人收益并負風險
on one's account and risk||for one's account and risk
由某人負擔
for one's account||for account of one
按某人指示||列入某人帳戶
by order and for account of one
列入5月份帳目
for May account
編入某中帳項下
to pass to the account of||to place to the account of
寄出清算書
to send in an account||to send in render an account

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