會計(jì)英語相關(guān)知識-資料下載頁
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【正文】 sh disbursements最常用的5個(gè)特種日記賬？銷售，工資，采購，現(xiàn)金收入，現(xiàn)金支出57) Please spell out the full terminology for the accounting abbreviation A/R. Accounts Receivable請列明會計(jì)縮寫為A / R充分術(shù)語。應(yīng)收賬款58) Special journals save much time in recording _repetitive_ transactions. 特種日記賬在記錄重復(fù)交易上能節(jié)省更多時(shí)間59) At month end, we must foot and _crossfoot_ the special journals before posting to the general ，在過賬到總賬后，我們必須XX特種日記賬60) A _subsidiary _ ledger is often used to provide details on individual balances of general ledger accounts. 明細(xì)分類賬通常用于提供有關(guān)總賬賬戶余額的個(gè)別細(xì)節(jié)。61) A _ debit memorandum_is a document issued by the buyer for a debit to a seller’s Accounts Payable. 借項(xiàng)備忘錄是由買方向賣方應(yīng)付賬款發(fā)出的信貸文件62) A _ credit memorandum_ is a document issued by the seller for a credit to a buyer’s Accounts Receivable貸項(xiàng)備忘錄是由賣方向買方應(yīng)收賬款發(fā)出信貸的文件63) Cash _equivalent_ includes highly liquid investments with a maturity of three months or less. 現(xiàn)金等價(jià)物包括三個(gè)月以內(nèi)到期的高度流動性投資64) Cash management function includes accurately account for cash and to prevent cash _theft_ and ，包括精確的現(xiàn)金帳戶，以防止現(xiàn)金盜竊和欺詐行為。65) In international accounting, cash usually prises of: 1) _petty cash_ /Cash on Hand。 2) Bank Account Deposits。 and 3) Cash ，現(xiàn)金通常包括：1）小額現(xiàn)金/手頭現(xiàn)金。2）銀行帳戶存款。3）現(xiàn)金等價(jià)物。66)_Liquidity_ refers to how readily an asset can be converted into mon currency to be used to purchase goods and 。67) _Internal control_ procedures are designed to protect assets against theft or 。68) ______ ______ ______ requires custody for cash must be separated from recordkeeping for cash. 69) In an imprest_ System at all times amount of cash in a petty cash fund plus petty cash tickets must equal a fixed sum. 在定額備用金制度中，現(xiàn)金數(shù)額必須始終等于零用現(xiàn)金資金加上零用現(xiàn)金券的固定總和。70) A monthly _bank reconciliation_ is performed to reconcile the bank and the G/L cash records in an 71) Balance per Bank plus Deposits in Transit less outstanding checks equals Adjusted Balance per Bank. 每家銀行結(jié)余加上運(yùn)輸存款減去未兌現(xiàn)支票等于調(diào)整后的每家銀行結(jié)余。72) Balance per Book plus Bank Collection less _sevice charge_NSF checks_ equals Adjusted Balance per 73) Reconciling items on the _books_ side require an adjusting entry to the pany’s cash 74) A pany’s _credit department_ evaluates customers who apply for credit 75) A pany discounts its accounts receivable in order to obtain cash before receivables bee due is know as _factoring_ .公司折扣的帳戶，它是為了獲得應(yīng)收賬款到期之前的現(xiàn)金而被稱為保理76) The accounts_receivable turnover_ is calculated to measure how quickly a firm’s receivables are converted into cash應(yīng)收賬款周轉(zhuǎn)率是衡量一個(gè)公司能否迅速把應(yīng)收賬款轉(zhuǎn)換為現(xiàn)金的計(jì)算方法。10 / 10
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