会计账目用语

对账单，结单
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
joint¹ 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
debtor² account

应付账
account payable³

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
suspense⁴ account

逾期账款，过期未付账款||延滞账
overdue⁵ account||pastdue account

杂项账户
sundry⁶ 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

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

1 joint   

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 debtor   

n.借方，债务人

参考例句：

• He crowded the debtor for payment.他催逼负债人还债。
• The court granted me a lien on my debtor's property.法庭授予我对我债务人财产的留置权。

3 payable   

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   

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   

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   

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。