| English (英文) | Chinese (中文) | Category (类别) |
|---|
| Accounts Receivable | 应收账款 | Accounting |
| Allowance for Doubtful Accounts | 坏账准备 | Accounting |
| Bad Debt Expense | 坏账费用 | Accounting |
| Net Realizable Value (NRV) | 可变现净值 | Financial Term |
| Write-off | 坏账核销 | Accounting |
| Credit Sales | 赊销 | Accounting |
| Cash Sales | 现金销售 | Accounting |
| Sales Returns | 销售退回 | Accounting |
| Sales Allowances | 销售折让 | Accounting |
| Sales Discounts | 销售折扣 | Accounting |
| Gross Method | 总额法 | Accounting |
| Net Method | 净额法 | Accounting |
| Net Sales | 净销售额 | Financial Term |
| Cost of Goods Sold (COGS) | 销货成本 | Financial Term |
| Gross Profit | 毛利 | Financial Term |
| Operating Expenses | 营业费用 | Financial Term |
| Selling Expenses | 销售费用 | Financial Term |
| Administrative Expenses | 管理费用 | Financial Term |
| Interest Expense | 利息费用 | Financial Term |
| Operating Income | 营业利润 | Financial Term |
| Net Income | 净利润 | Financial Term |
| Percentage of Credit Sales Method | 赊销百分比法 | Accounting |
| Aging of Accounts Receivable | 应收账款账龄分析法 | Accounting |
| Estimated Uncollectible Accounts | 预计坏账金额 | Accounting |
| Adjusting Entry | 调整分录 | Accounting |
| Contra-asset Account | 资产抵减账户 | Accounting |
| Receivables Turnover Ratio | 应收账款周转率 | Financial Term |
| Average Net Trade Receivables | 平均应收账款净额 | Accounting |
| Cash Collected | 现金收款额 | Accounting |
| Cash Flow Statement | 现金流量表 | Financial Statement |
| Balance Sheet | 资产负债表 | Financial Statement |
| Income Statement | 利润表 | Financial Statement |
| Revenue Recognition Principle | 收入确认原则 | Accounting |
| Matching Principle | 配比原则 | Accounting |
| Internal Control | 内部控制 | Internal Control |
| Separation of Duties | 职责分离 | Internal Control |
| Custody | 现金保管 | Internal Control |
| Authorization | 授权 | Internal Control |
| Recording | 记录 | Internal Control |
| Bank Reconciliation | 银行存款调节表 | Internal Control |
| Daily Deposits | 每日存款 | Internal Control |
| Prenumbered Checks | 预编号支票 | Internal Control |
| Check Signatures | 支票签名 | Internal Control |
| Payment Approval | 付款批准 | Internal Control |
| Purchase Approval | 采购批准 | Internal Control |
| Preventive Controls | 预防性控制 | Internal Control |
| Detective Controls | 侦查性控制 | Internal Control |
| Cash and Cash Equivalents | 现金及现金等价物 | Financial Statement |
| Treasury Bills (T-Bills) | 国库券 | Financial Term |
| Certificates of Deposit (CDs) | 定期存单 | Financial Term |
| Money Orders | 汇票 | Financial Term |
| Bank Drafts | 银行汇票 | Financial Term |
| Checks | 支票 | Financial Term |
| Perpetual Inventory System | 永续盘存制 | Accounting |
| Gross Profit Percentage | 毛利率 | Financial Term |
| Liquidity | 流动性 | Financial Term |
| Collection Efficiency | 收账效率 | Accounting |
| Contra-Revenue Account | 收入抵减账户 | Accounting |
| Operating Activities | 经营活动 | Financial Statement |
| Financial Position | 财务状况 | Financial Statement |
| Allowance Method | 备抵法 | Accounting |
| Direct Write-off Method | 直接核销法 | Accounting |
| Estimated Balance | 预计余额 | Accounting |
| Adjusted Balance | 调整后余额 | Accounting |
| Turnover Comparison | 周转率比较 | Financial Term |
| Cash Control Practices | 现金控制措施 | Internal Control |
| Statement Analysis | 报表分析 | Financial Term |
| Matching Adjustment | 配比调整 | Accounting |
| Financial Statement Impact | 报表影响 | Financial Statement |
| Gross Revenue | 销售总收入 | Financial Term |