完整版会计英语(第三版).pptVIP

special journal 特种日记账 subsidiary ledger 明细分类账 control account 控制账户 sales journal 销售日记账 0.0 purchases journal 购货日记账 0.0 Chapter 5 0.0 cash equivalent 现金等价物 commercial paper 商业票据 treasury bills 国库券 internal controls 内部控制 0.0 petty cash fund 备用金 bank statement 银行对账单 debit memorandum 借项通知单 credit memorandum 贷项通知单 0.0 bank reconciliation 银行余额调节表 deposit in transit 在途存款 outstanding checks 未兑现支票 service charges 手续费 0.0 nonsufficient funds checks 存款不足退票 temporary investment 短期投资 lower of cost or market 成本与市价孰低 allowance to reduce temporary investments to markets 短期投资市价下跌准备 0.0 bad debts