a cash budget现金预算

a petty cash fund备用金

a separate ledger account一个分类账账户

accounting cycle会计循环

accounting period会计期间

accounting records会计记录

accruing unrecorded expenses应记未记费用

accruing unrecorded revenue应记未记收入

an accounting period会计期间

apportioning recorded costs摊销已发生成本

apportioning recorded revenue摊派已收收入

book of original entry原始记录账

cash balance现金余额

cash in banks银行存款

cash on hand手头现金

cash payments journal现金支出日记账

cash payment现金付款

cash receipts journal现金收入日记账

cash receipt现金收据

cash transactions现金交易

checking accounts查账

credit balance贷方余额

credit manager信贷经理

current assets流动资产

debit balance借方余额

deposit into存款

exchangefor以……为交换

fill out填写

financial statement财务报表

general journal普通日记账

have access to有机会接近

journal entry日记账分录

keep on hand手头上持有

matching of costs and expenses with revenues收支配比

matching principle配比原则

meet the needs of满足需要

month-by-month按月

notes receivable应收票据

petty cash小额现金/备用金

purchase journal购货日记账

realization principle实现原则

sales journal销售日记账

source documents原始凭证

special journal特种日记账

the acquisition of plant asset购置长期资产

the petty cash box备用金箱

transferto转移……到

trial balance试算平衡

two-column schedule二栏式表