Unit 4 Current asset.pptVIP

Accounting English会计英语 Unit 4 Current asset 流动资产 Key terms Current assets 流动资产 Cash and cash equivalent 现金和现金等价物 Money order 汇票 Deposit 银行存款 Currency 货币 Coins 硬币 Receivables 应收帐款 Prepayments 预付账款 Amortized cost 摊余成本 Key terms Effective interest method 实际利率法 Direct write-off method 直接转销法 Allowance method 备抵法 Allowance for doubtful accounts 坏账准备 Bad debts expense 坏账费用 Outstanding debtor 未偿付的应收账款 Irrecoverable debts written off 核销坏账 Promissory note 本票，期票 Key terms Note receivable 应收票据 Note payable 应付票据 Maker 出票人 Payee 收款人 Annual rate of interest 年利率 Treasurer 财务主管，会计 Inventory 存货 Opening inv