| English | Chinese |
| A large check was paid into his account | 一张大金额支票解入他的账户 |
| absorption account | 成本分摊账户 |
| abstract account | 摘要账户 |
| abstract of account | 对账表 |
| accepted accounting principle | 公认会计原则 |
| access to the licensee's plant and books of account | 技术许可证贸易转让方有权到技术引进方的工厂查看和查账 |
| account balance | 账户余款 |
| account books | 账本 |
| account code | 账户号码 |
| account executive | 服务业业务经理 |
| account executive | 广告业务经理 |
| account for the delay in delivery | 解释拖延交货原因 |
| account note | 账本 |
| account of | 入某人账户 |
| account of business | 营业收支计算书 |
| account of disbursement | 支岀账户 |
| account of payment | 支岀账户 |
| account of receipts and payments | 收支对照表 |
| account rendered | 已开出但未付账单 |
| account's classification code | 账目分类代码 |
| account sales | 销售账单 |
| account sales | 承销清单亦缩为 acc/s |
| account sales | 销货报表 |
| account title | 会计科目 (item) |
| account to be credited | 应列贷方科目 (与应列借方科目(account to be debited) 相对) |
| account to give | 支岀账目 (与收入账目(account to receive) 相对) |
| accounting book 账单 | 账本 |
| accounting book | 账本 |
| accounting documents | 会计凭证 (voucher) |
| accounting entry | 会计分类 |
| accounting evidence | 会计证据 |
| accounting for equity | 产权会计 |
| accounting identity | 会计恒等 (equation) |
| accounting machines | 会计机 (包括：现金出纳机 (cash register), 加算机 (adding machine), 打孔卡片机 (punched card machine)) |
| accounting period | 核算期 |
| accounting period | 会计财务报表期 |
| accounting policies | 会计政策 |
| accounting price | 会计价格 (指非市场价格) |
| accounting process | 会计程序 |
| accounting rate of interest | 核算利率 |
| accounting report | 财务报表 |
| accounting return on investment | 投资账面报酬 |
| accounting routine | 会计程序 |
| accounting system | 会计制度 (其准则包括会计科目、账本、 程序、报表等) |
| accounting unit | 会计单位 (entity) |
| accounting valuation | 会计估计 |
| accrual basis of accounting | 权责发生制 (即应收应付制；与收付实现制 (cash basis of accounting) 相对) |
| advance account | 垫款账户 (美国银行为进口商提供的一至三个月的资金融通) |
| Any increase in the rate of freight is to be for buyer's account | 运费如有增加由买方承担 |
| artificial accounting loss | 账面虚假亏损 |
| assignable account | 可转让账户 |
| assigned account | 指定账户 |
| assigned account | 转让的账户 |
| attached account | 查封账户 |
| balance of account | 账目节余 |
| balance of account | 账户余款 |
| balance of mutual account | 交互账户差额 |
| basic accounting | 基本核算 |
| basis of accounting | 会计核算标准 (包括:现收现付会计制 (cash basis of accounting)，权责发生会计制 (accrual basis of accounting)) |
| bills receivable account | 应收票据账目 |
| book account | 账面来往账户 |
| book account | 账面借款项目 |
| book of account | 账本 |
| books of accounting | 会计记录 |
| borrower's liabilities on account of guaranty | 担保债务 |
| caption of account | 账户名称 |
| charge account | 赊销记账 (与付现自运 (cash and cany) 相对) |
| charge account | 赊销户头 |
| check up account | 核査账目 |
| Christmas club account | 无息定期存款户 (圣诞节取岀以购圣诞礼物) |
| claim on account of fraud | 因欺诈而产生的诉权 |
| clearance account | 结算账户 (两国间贸易协定规定采用记账结算 (settlement on account), 双方在对方指定银行开立的专用账户) |
| close an account with a bank | 与一家银行结束账户 |
| commercial account | 商务账目 |
| conduct independent business accounting | 独立核算 |
| consolidated profit and loss account | 综合损益表 |
| contingency reserve account | 应急准备金账户 |
| contra-account | 抵消账户 |
| control account | 统驭账户 (为 general ledger 总分类账中的总账户，以反映辅助分类账 (subsidiary ledger) 中各明细账户的总额) |
| controlling account | 统驭账户 (为 general ledger 总分类账中的总账户，以反映辅助分类账 (subsidiary ledger) 中各明细账户的总额) |
| convention al accounting | 常规会计 |
| conventional accounting | 常规会计 (与计算机会计 (computer-based accounting) 相对) |
| co-owner account | 共同账户 |
| cost accounting | 成本会计 (相当于管理会计 (managerial accounting)) |
| credit account | 信用往来账户 |
| credit account | 信用往来账目 |
| credit account | 赊记账户 |
| currency on account | 记账货币 |
| current account | 活期往来账户 |
| current account | 经常项目 (国际收支) |
| current account deficit | 国际收支经常项目逆差 (与国际收支经常项目顺差(current account surplus) 相对) |
| current account position | 国际收支经常项目状况 |
| current accounting period | 中支付的费用 |
| current accounting period | 中现金支岀 |
| daily statement account | 每日对账单 |
| dead account | 无法收回的账款 (bad debt) |
| deficiency account statement | 清算亏损表 |
| deficient account | 缺少量 |
| delinquent account | 过期应收账款 |
| departmental cost accounting | 部门成本会计 |
| deposit account | 定期存款账户 |
| deposit account | 提存账户亦缩为 D/A |
| detail account | 详细账目 |
| detailed account | 详细清单 |
| difference account | 期货交易中经纪人给履约的客户的清单 (盈亏通知书) |
| difference account | 差量账户 |
| discretional account | 由经纪人全权处理的账户 |
| discretionary account | 由经纪人全权处理的账户 |
| distribution accounting | 分配核算 |
| dividend bank account | 股息存款账户 |
| EEC unit of account | 欧共体记账单位 |
| enterprise accounting | 企业会计 (西方国家包括：财务会计 (financial accounting)，管理会计 (management accounting)，数据处理 (data processing), 内部审计 (internal auditing), 预算 (budgeting), 税务会计(tax accounting)，财务分析 (financial accounting analysis), 中国包括：会计(accounting)，财务分析 (financial analysis), 会计检查(accounting examination(check))) |
| escrow account | 委托账户 |
| European Unit of Account | 欧洲记账单位 (1975年创立，1979 年正式建立 "欧洲货币体系"，并创立欧洲记账单位 ECU, 以取代 EUA) |
| evidence account | 管制账户 |
| fictitious account | 虚假账目 |
| final account | 决策账户 |
| financial accounting | 财务会计 (与管理会计) |
| firm capital account | 公司资本账户 |
| firsthand account | 第一手报导 |
| for account of | 记入…之账户 |
| for the account of the buyer | 由买方支付 |
| general accounting | 一般统计 |
| general accounting | 一般会计 |
| General Accounting Office | 美国主计局 (比较： general accounting office 总会计室，总会计处) |
| generally accepted accounting principles | 公认会计原则 (包括：一致性原则 (consistency principles)、对应性原则 (matching principles)、客观性原则(objectivity principles)、稳定性原则 (principles of conservation)、 充分性原则 (principles of full disclosure) 、重要性原则 (principles of materiality)) |
| give a detailed account of an accident | 详细说明意外事故的情况 |
| gold certificate account | 黄金券账户 |
| half-yearly account | 半年期账 |
| hold account | 持有账户 |
| hold an account | 持有账户 |
| human asset accounting | 人力资源会计 |
| immovable account | 不动产账户 |
| impersonal account | 对物账户 |
| inaccurate account | 不准确的账户 |
| inaccurate account | 有错误报告 |
| inflation accounting | 货膨胀会计 |
| installment account payable | 应付分期账款 (与应收分期账款(installment account receivable) 相对) |
| Inter-American Accounting Association | 泛美会计协会 (缩为 AAA) |
| inventory account | 库存账户 |
| inventory accounting | 库存核算 |
| landed account | 起货单 |
| landed account | 栈单 |
| landed account | 起货报告 |
| ledger account | 总账账目 |
| limit of overdrawn account | 透支账户限额 |
| liquidated account | 已清偿账户 |
| liquidation account | 清算账户 |
| long account | 多头账 |
| losses in account books | 账面亏损 |
| make much account of goods quality | 非常重视货物品质 |
| make out an account | 开列账户 |
| margin al account | 边际账户 |
| materials accounting | 材料核算 |
| merchandise account | 商品账目 |
| money account | 现金账户 |
| monthly accounting | 月终结算 |
| mutual current account | 相互来往账户 |
| my account | 本公司账户亦缩为 m. acct. |
| negotiable order of withdrawal account | 可开可转让支付命令的活期存款账户 |
| negotiable order of withdrawal account | 可转让提款单账户 |
| new account | 新账户 |
| no account | 无往来账户 |
| nostro account; our account | 与你方账户 |
| official account | 正式决算书 |
| official reserve account | 外汇储备账户 |
| on account of our principals | 为我们委托人而作 |
| on account of the purchase price | 在货款总额中 |
| on open-account terms | 以记账方式交易 |
| on one's own account and responsibility | 自负盈亏 |
| open an account with a bank | 在一家银行开户 |
| open an account with the Bank of China | 在中国银行开户 |
| opening account | 期初账户 |
| our account | 存放同业账户 |
| outstanding account | 未清账户 |
| overdraft on current account secured | 有抵押往来账户透支 (与没有抵押往来账户透支(overdraft on current account unsecured) 相对) |
| overdrawing account | 透支账户 |
| pay on account | 暂付 |
| payment on account | 记账交易 |
| payment on account | 分期摊还 |
| payment on open account | 分期摊还 |
| performance accounting | 经营实绩管理会计 |
| period of accounting | 核算期 |
| permanent account | 永久账户 (与暂记账户 (temporary account) 相对) |
| pretax accounting income | 税前账面收入 |
| principal account | 主要账目 |
| property account | 财产账户 (指固定资产账户 (fixed assets account)) |
| purchase goods for the account of Messrs. Black & Son Co. | 代布莱克父子公司购货 |
| purchase on account | 赊购 |
| rate of receiving account | 应收汇率 (与支付汇率，应付汇率(rate of giving account) 相对，指用间接报价 (indirect quotation) 表示汇率(rate of foreign exchange)) |
| rate of receiving account | 收入汇率 |
| real account | 实账户 (与虚账户 (nominal account) 相对) |
| receipt and expenditure on capital account | 资本收支账户 |
| redistribution account | 再分配账户 |
| released bank account | 解冻的银行存款账户 |
| reserve account | 准备账户 |
| responsibility accounting | 责任会计 (指作业会计 (activity accounting)) |
| revaluation account | 重新估价账户 |
| revenue account | 收益帐 |
| revenue accounting | 收入会计 |
| running account | 交互计算 |
| sale for account | 赊销 |
| sales account | 销售账户 |
| sales for account | 赊销 |
| semiannual account | 半年期的账单 |
| separate account | 专帐 |
| settle ment of account | 账款结算 |
| settled account | 已结清的账目 |
| settlement of account | 账目清算 |
| settlement of account by spot exchange | 现汇结算 |
| settlement of account by transfer | 转账结算 |
| settling account | 结算账目 |
| short landing account | 短卸货物单 |
| skeleton account | 账户简要账户 |
| slip system of accounting | 传票式会计制 |
| standard currency for accounting | 记账货币单位 |
| standard currency for accounting | 记账标准货币 |
| standardised accounting | 标准化会计 |
| statement of final account | 会计决算表 |
| Statement of Standard Accounting Practice | 标准会计惯例说明 |
| Storage charges are to be for the seller's account | 贮藏费用由卖方承担 |
| sundry person's account | 杂项人名账户 |
| supplier's account | 供方账户 |
| suspense payments account | 暂记付款账户 (与暂记收款账户(suspense receipts account) 相对) |
| system of economic accounting of enterprise | 企业经济核算制 |
| take an account of | 把…进行登账 |
| take into account certainty, uncertainty and risk in planning of business management | 考虑企业管理规划中的确定情况、不确定情况及风险 |
| take supply of goods into account | 考虑货源 |
| tamper with account books | 窜改账册 |
| tandem account | 串联账户 |
| temporary account | 暂记账户 (指虚账户 (nominal account), 与永久账户 (permanent account) 相对) |
| temporary proprietorship account | 暂记业主资本账户 |
| The account was closed off | 账结清了 |
| The additional charges are for the buyer's account | 附加费用由买方负担 |
| The expenses are for the consigner's account | 费用由发货人支付 |
| The freight is included in the account | 运费包括在账内 |
| This long outstanding account must be settled without further delay | 不可再拖延 |
| This long outstanding account must be settled without further delay | 这笔长期未清的账目必须偿付 |
| time payment account | 分期定期付款账户 |
| trade account | 商业账户 |
| trade account payable | 应付贸易账款 (与应收贸易账款(trade account receivable) 相对) |
| transfer account | 转账账户 |
| transfer account | 转让账户 |
| transfer accounting | 转账会计 |
| transfer of account | 账户让渡 |
| transferable account | 可拨转账户 |
| treasury account | 国库会计 |
| unbalanced account | 未结清账户 |
| uncollectible account | 坏账 (指呆账) |
| uncollectible account | 无法收回的账款 (bad debt) |
| underwriting account | 保险账户目 |
| unilateral account | 单边账户 |
| Unless otherwise specified, all banking charges outside China are for the buyer's account | 除非另有规定，中国境外的一切银行费用由买方负担 |
| unliquidated account | 未清账目 (款) |
| unpaid account | 未付账款 |
| unsecured account | 无担保账款 |
| valuation account | 估价账目 (户) |
| value in account | 账目价款 |
| variance account | 差异账目 |
| vendee's account | 买主账户 |
| verification of account | 账目核査 |
| vostro account | 你方账户 (与我方账户 (nostro account) 相对) |
| We have credited this amount to your account | 我们已按此金额记入你们的贷方 |
| We're not able to offer on account of your omission to indicate the necessary particulars | 我方无法报盘 |
| We're not able to offer on account of your omission to indicate the necessary particulars | 由于你方未指明必要的细节 |
| We're not in a position to accept fresh orders on account of heavy commitments | 因售货太多，我方不能承接新的定单 |
| World Bank's social accounting matrixes | 世界银行社会核算矩阵 |
| year of account | 结算年度 |
| year-end settlement of account | 年终账目结算 |
