剑桥金融财务英语黑体单词翻译.docxVIP

U1 Currency Notes Banknotes Coins Cash Bank deposits On paper Personal finance Earns Income Salary Wages Overtime Commission Bonus Fees Social security Pension Spend Outgoings Living expenses Bills Rent Mortgage Health insurance Tax U2 Set up Capital Borrow Loan Interest Shares Equities Shareholders Own Share capital Investors Lend Bonds Owed Debt Liabilities On credit Working capital Funds Revenue Expenses Profit Earnings Net income Dividend Tax Retain Financial statements Balance sheet Assets Profit and loss account U3 Accounting Recording Transaction Accountancy Bookkeeping Financial accounting Preparing Creditors Management accounting Auditing Accuracy Fraud Internal audit Accountants Internal auditors External audit Independent auditors Creative accounting True and fair view Laws Follow rules Standards Apply Annual accounts U4 Double-entry bookkeeping Bookkeepers Transactions Account Debit Credit Raw materials Stock Debtors Day books Journals Nominal ledgers Creditors Bought ledger Accounting period Trial balance U5 Partnership Partners Sole trader Company Legal entity Limited liability Share capital Directors Executive directors Corporate governance Chairman Managing director Non-executive directors Board of directors Objective Audit committee Found Articles of association Memorandum of association Registered office Purpose Authorized share capitals U6 Private companies Public limited companies Stock exchange Corporation Listed companies Quarterly reports Turnover Gross profit Net profit Quoted companies Interim report Annual report Auditors’ report Annual general meeting Extraordinary general meeting Misconduct U11 Balance sheets Assets Liabilities Capital Shareholders’ equity Owe Suppliers Granting credit Assets equal liabilities plus capital Share capital Retained earnings Distributed Profit and loss account Cash flow statement U12 Current assets Non-current assets Total assets Fixed assets Non-current assets Cash Debtors Anticipate the loss Write off Bad