英语短语"on account"的含义和用法需结合具体语境理解,核心含义围绕“赊账/挂账”或“部分付款”,同时要注意与相似短语"on account of"(因...)的区别。以下是详细解析:
"on account" 最常见的意思是“赊账、挂账”(即先取货/服务,后付款),或“预付/部分付款”(先付一部分,剩余后续结算)。
指交易时不立即支付全款,而是将账款“挂”在账户上,后续结算。
She bought the new laptop on account and will pay it off next month.
(她赊购了新笔记本电脑,下个月还款。)
The store allows regular customers to shop on account.
(这家店允许老顾客赊账购物。)
指支付部分款项作为定金或预付款,剩余金额待后续结清。
He paid $1,000 on account for the car, with the rest due in 6 months.
(他为这辆车预付了1000美元,剩余部分6个月内付清。)
The contractor asked for 30% payment on account before starting the work.
(承包商要求开工前先付30%的预付款。)
在会计术语中,"on account" 常指“通过账户结算”,对应应收账款(accounts receivable)或应付账款(accounts payable)。
The company has $50,000 in accounts receivable from clients who bought on account.
(公司有5万美元的应收账款,来自赊购的客户。)
注意:"on account of" 是独立短语,意思是“因为、由于”,相当于 "because of",需与"on account"区分:
We canceled the picnic on account of the heavy rain.
(因为大雨,我们取消了野餐。)
She missed the meeting on account of illness.
(她因生病缺席了会议。)
"on account":核心是“赊账/部分付款”,常用搭配如 buy on account(赊购)、pay on account(预付);
"on account of":表示“因为”,后接原因(名词/代词/动名词)。
通过具体语境区分两者,就能准确使用啦!