中外比较会计.pptVIP

key terms demand deposit 活期存款 cash on hand 库存现金 cash in bank 银行存款 checking accounts 支票账户、活期存款账户 savings account 储蓄账户 imprest system 定额备用金制度 negotiable instruments 可转让票据 cashier 出纳 money order 汇票、汇款单 draft 汇票 bank overdraft 银行透支 certificate of deposit（CD） 存款单、大额定期存单 Compensating balance 最低应存存款额，补偿性余额 Lines of credit 信用限额 Check 支票 Internal control (P170-174 or 88-92) Competent, reliable and ethical personnel Assignment of responsibility Proper authorization Separation of duties Internal and external audits Documents and records (invoice, purchase order, journal and ledger etc.) Electron