托业词汇

receive money from a customer by an allowed means

接受付款；收款

banking arrangement used to hold and manage money

银行账户

systematic recording and reporting of financial activity

会计；会计工作

supplier amounts a company must pay

应付账款

customer amounts a company expects to collect

应收账款

assign money or resources to a purpose

分配；划拨资金

assigned amount or process of distributing funds

分配额；资金分配

fixed amount permitted for specified expenses

费用津贴；限额补助

money that must be paid by the stated date

应付金额；到期应付款

yearly publication describing company results

年度报告；年报

valuable resource owned or controlled by a business

资产

formal independent examination of accounts

审计；财务审查

formally examine accounts for accuracy and compliance

审计；审核账目

professional who independently examines records

审计员；审计师

amount of money currently recorded in an account

账户余额；结余

statement showing assets, liabilities, and equity

资产负债表

institution that holds money and provides financial services

银行

bank document listing account activity and balances

银行对账单；账户结单

document showing an amount that must be paid

账单；应付费用单

routine process of recording financial transactions

记账；账务记录工作

person or organization that receives borrowed money

借款人；借款方

local office belonging to a bank

银行分行；营业网点

reach the point where revenue equals costs

达到收支平衡；不盈不亏

plan for income and spending over a period

预算；收支计划

plan an amount of money for a purpose

为……编制预算；预留费用

difference between a budgeted amount and the actual result

预算差异；预算与实际金额的差额

connected with a financial budget

预算的；与预算有关的

coins and notes used directly as money

现金

movement of cash received and paid

现金流；现金收支状况