2020年ACCA备考资料干货分享：account current 经常账户
来源：长理培训发布时间：2020-03-11 12:47:49
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
joint 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
debtor account 应付账
account payable 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
suspense account 逾期账款，过期未付账款||延滞账
overdue account||pastdue account 杂项账户
sundry 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
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