account

出处：按学科分类—经济 上海科学技术文献出版社《英汉金融新词库》第4页（2223字）

【释义】：

n．账目，账户v．说明，总计

◇account in arrear积欠for account of入…账，代销for long account股票看涨for seller’s account由卖方承担for short account股票看跌have an account with the bank银行有账户make out an account记账open an account开立账户

‖account-account dealing对账交易account analysis账目分析account balance账户余额account bill账单account book账簿account book paper账册用纸account books auditing账簿审计account business account classification账户分类account category账户分类，会计科目分类account chart会计科目一览表account classification账户(科目)分类account closing procedure结算手续account code账簿代号account current往来账目，活期存款账户account day交割日account debtor债务人，账目借方account distribution memorandum入账通知单account due应收到期账款account enroute未结账account flow chart会计流程图解account form balance sheet账户式资产负债表account form of profit and loss账户式损益表account holder账户持有人account in bankruptcy破产账款account interest应计利息account item账目account ledger账簿account manual会计手册account names账户名account note账单，账目account number账号account number plan账户编号法account of bankruptcy破产账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 charges成本账account of credit sales赊销账户account of disbursement(expenses)支出账account of ffnance财务账account of income statement收益账account of money现金账户account of payments支出账户account of receipts and payments收支表account of the exchequer资金账account of treasury金库账，国库账account paid账项付清，已付款account payable应付款account payable interline应付账款account payable ledger应付款分类账account payable subdiary ledger应付款明细账account payee收款人账户account payments支出账户account purchase赊购account receivable应收账款account receivable financing应收筹资账款account receivable interline应收账款account receivable ledger应收款明细账，应收款分类账account sales销货账account settled已付讫账户account stated对账单account statement账单account structure账户结构account titles账户名称account titles for annual receipts岁入科目account to give支出账目account to receive收入账目account transfer转账科目account transfer memorandum转账通知单account turnover周转账户account valuation估价账目account working业务账户account year会计年度accounts due应收到期账款accounts of assets资产台账accounts payable register应付账款登记簿accounts payable stretching应付账款伸展accounts receivable insurance应收账款保险accounts receivable register应收账款登记簿accounts status账务状况accounts to be credited应列贷方科目an open account未结算账目