财务术语中英文大全汇总.ppt

财务术语中英文大全 三、现金与应收帐款 现金Cash? 银行存款Cash?in?bank? 库存现金Cash?in?hand? 流动资产Current?assets 偿债基金Sinking?fund 定额备用金Imprest?petty?cash? 支票Check(cheque) 银行对帐单Bank?statement? 银行存款调节表Bank?reconciliation? statement? 在途存款Outstanding?deposit? 在途支票Outstanding?check? 应付凭单ouchers?payable? 应收帐款Account?receivable 应收票据Note?receivable? 起运点交货价F.O.B?shipping?point? 目的地交货价F.O.B?destination?point? 商业折扣Trade?discount? 现金折扣Cash?discount? 销售退回及折让Sales?return?and?allowance 坏帐费用Bad?debt?expense? 备抵法Allowance?method? 备抵坏帐Bad?debt?allowance? 损益表法Income?statement?approach? 资产负债表法Balance?sheet?approach? 帐龄分析法Aging?analysis?meth