专业术语-会计账目用语（一）

对账单，结单

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