会计与银行业务英语用语(1)
文章来源: 文章作者: 发布时间:2007-04-28 00:16 字体: [ ]  进入论坛
(单词翻译:双击或拖选)
会计账目用语
会计报表 statement of account
往来帐目 account current
现在往来帐||存款额 current accout
销货帐 account sales
共同计算帐项 joint1 account
未决帐项 outstanding account
贷方帐项 credit account||creditor account
借方帐项 debit2 account||debtor account
应付帐||应付未付帐 account payable3
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 suspense4 account
过期帐||延滞帐 overdue5 account||pastdue account
杂项帐户 sundry6 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 one''s 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
清算 to settle an account||to liquidate an account||to square an account
审查帐目||监查帐目 to audit an account
检查帐目 to examine an account
转入A的帐户 to charge the amount to A''s account
以计帐方式付款 to pay on account
代理某人||为某人 on one''s account||on account of one
为自己计算||独立帐目 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||列入某人帐户 by order and for account of one
列入5月份帐目 for May account
编入某中帐项下 to pass to the account of||to place to the account of
寄出清算书 to send in an account||to send in render an account


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1 joint m3lx4     
adj.联合的,共同的;n.关节,接合处;v.连接,贴合
参考例句:
  • I had a bad fall,which put my shoulder out of joint.我重重地摔了一跤,肩膀脫臼了。
  • We wrote a letter in joint names.我们联名写了封信。
2 debit AOdzV     
n.借方,借项,记人借方的款项
参考例句:
  • To whom shall I debit this sum?此款应记入谁的账户的借方?
  • We undercharge Mr.Smith and have to send him a debit note for the extra amount.我们少收了史密斯先生的钱,只得给他寄去一张借条所要欠款。
3 payable EmdzUR     
adj.可付的,应付的,有利益的
参考例句:
  • This check is payable on demand.这是一张见票即付的支票。
  • No tax is payable on these earnings.这些收入不须交税。
4 suspense 9rJw3     
n.(对可能发生的事)紧张感,担心,挂虑
参考例句:
  • The suspense was unbearable.这样提心吊胆的状况实在叫人受不了。
  • The director used ingenious devices to keep the audience in suspense.导演用巧妙手法引起观众的悬念。
5 overdue MJYxY     
adj.过期的,到期未付的;早该有的,迟到的
参考例句:
  • The plane is overdue and has been delayed by the bad weather.飞机晚点了,被坏天气耽搁了。
  • The landlady is angry because the rent is overdue.女房东生气了,因为房租过期未付。
6 sundry CswwL     
adj.各式各样的,种种的
参考例句:
  • This cream can be used to treat sundry minor injuries.这种药膏可用来治各种轻伤。
  • We can see the rich man on sundry occasions.我们能在各种场合见到那个富豪。
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