现金与应收账款术语大全

现金与应收账款

现金Cash

银行存款Cashinbank

库存现金Cashinhand

流动资产Currentassets

偿债基金Sinkingfund

定额备用金Imprestpettycash

支票Check(cheque)

银行对账单Bankstatement

银行存款调节表Bankreconciliationstatement

在途存款Outstandingdeposit

在途支票Outstandingcheck

应付凭单Voucherspayable

应收账款Accountreceivable

应收票据Notereceivable

起运点交货价F.O.Bshippingpoint

目的地交货价F.O.Bdestinationpoint

商业折扣Tradediscount

现金折扣Cashdiscount

销售退回及折让Salesreturnandallowance

坏账费用Baddebtexpense

备抵法Allowancemethod

备抵坏账Baddebtallowance

损益表法Incomestatementapproach

资产负债表法Balancesheetapproach

账龄分析法Aginganalysismethod

直接冲销法Directwrite-offmethod

带息票据Interestbearingnote

不带息票据Non-interestbearingnote

出票人Maker

受款人Payee

本金Principal

利息率Interestrate

到期日Maturitydate

本票Promissorynote

贴现Discount

背书Endorse

拒付费Protestfeecom