高頓網(wǎng)校小編為大家整理了會(huì)計(jì)賬目的中英對(duì)照，學(xué)員們?cè)趯W(xué)習(xí)ACCA的過程中一定要牢記??！
　　會(huì)計(jì)報(bào)表 statement of account
　　往來帳目 account current
　　現(xiàn)在往來帳存款額 current accout
　　銷貨帳 account sales
　　共同計(jì)算帳項(xiàng) joint account
　　未決帳項(xiàng) outstanding account
　　貸方帳項(xiàng) credit account，creditor account
　　借方帳項(xiàng) debit account，debtor account
　　應(yīng)付帳，應(yīng)付未付帳 account payable
　　應(yīng)收帳，應(yīng)收未收帳 account receivable
　　新交易新帳 new account
　　未決帳老帳 old account
　　現(xiàn)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(xiàng)帳 sundry account
　　詳細(xì)帳單明細(xì)表 detail account
　　呆帳 bad account
　　會(huì)計(jì)項(xiàng)目 title of account
　　會(huì)計(jì)薄帳薄 account-book
　　營業(yè)報(bào)告書損益計(jì)算表 account of budiness，business report
　　借貸細(xì)帳交驗(yàn)帳 account rendered
　　明細(xì)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(xù)記帳 to keep account