财会英语连载①｜全套会计账户英中对照（上篇）
absorption account 费用或成本分摊账户, 附属账
abstract account 摘要[月计]账户
account in arrear 积欠
account in bankruptcy 破产账款(户)
account of business 营业报告书, 损益表, 营业科目
account of cash in vault 库存现金簿
account of credit sales 赊销账户
account of executors 遗产清册
account of receipts and payments 收支表
account of return 报酬的说明
account of the exchequer 国库账
account of treasury 公库账, 金库账, 国库账
account to give 支出账目
accounts of assets 资产台账
accounts to be credited 应列贷方科目
accretion account 增殖账户
accrued debit account 应收款项账户
accrued dividends account 应计股利账
accumulation accounts 累积账户
active bank account 尚有存款的银行户头
activity account 业务账户
adjunct account 增价[附加, 附属]账户
adjust account 整理[清理]账目
adjust accounts 复算, 核算
adjusting account 调整账户
advance account 预支款
advances received account 预收款账户
adventure account 特种委托账(投机买卖账)
affiliated account 附属账户
agency account 代理账; 代理机构会计
agio account 贴水账目
agreement account 支付协定账目
aid account 经济援助账户
all banks account 全国银行账户
annual account 年度账
annuity trust account 年金信托户
applied manufacturing expenses account 制造费用分摊账户
appropriation account 拨款账, 盈余分拨账
arbitrage accounts 定裁账, 国外转汇[套汇]账
assets and liabilities accounts 资产及负债账户
assets reduction account 资产减项账户
assigned account 担保账户
attached account 法院查封账户
audited accounts 审计决算
authorized capital stock account 法定股本账户
auxiliary account 辅助账户
back-to-back account 对开账户
bad and doubtful account 坏账与呆账
balance account 结余[轧平]账目, 差额清算, 决算账户
balance sheet accounts 资产负债表账户
blocked (money) account 冻结[封存]账户
bank check account 银行支票户
bear account 卖主账, 空头账户
bills account 票据账目
bills rediscounted account 再贴现票据账户
bond account 债券账户
bond investment account 债券投资账项
bonds and shares account 公债及股票账户
bonus account 红利账户, 奖金账目, 差额账
book account 账面借贷科目; 往来账户
branch accounts 联行账, 支店(分店)账户, 分类账,
branch control account 分支机构统制账户
branch office general account 支店往来账户
budget account 预算账户[科目]
budgetary expenditures account 预算支出账户
budgetary receipts account 预算收入账户
bull account 买主账, 多头账
business fund account 业务资金账项
capital account (C/A) 资本账户, 股本账; 国际收支的资本项目
capital adjustment account 资本调整账户
capital assets account 固定[资本]资产账户
capital expenditure account 资本支出账户, 基本建设支出账户
capital stock account 股本账
capital stock and surplus account 股本及公积金账户
capital-in-excess account 超额[溢收]资本账户
card account 总账科目分类表
cash account 现金账户
cash over and short account 现金盈亏账户
certified account 经(会计师)证明的账目
charge account 零售记账, 记账; 赊购制
charges account 杂费账目
check account 对账查账; 支票账户
cheque account 支票账户, 活期存款账户
clearence account 结算账户
clearing account 待整理账户; 过渡[暂记]账户, 算账户
closed account 已结账; 结清的账户
closing balance account 终结余额科目
collect accounts 收账
collecting-allocating account 集合分配账户
collective account 统制账户[科目]; 集合账户
combined account 混合账户
commercial account 商业往来账户; 厂商价款
commercial clearing account 贸易清算账户
commission account 酬劳费账目
common account 共同账户
consignment account 委托销售账目
consignor ’s sales account 寄销人销售账户
consolidated fund abstract account 统一基金摘要会计报告
construction account 建筑工程账户
consumed accounts 消费账
continuing account 继续结转账户; 连续账户
contra account 对方[对销]账户, 抵销科目, 轧账方式
contra-asset account 资产对销科目[抵消账户]
contractor ’s account 承包商账
contra-revenue account 收入抵消账户