多益詞彙

receive money from a customer by an allowed means

接受付款；收款

banking arrangement used to hold and manage money

銀行帳戶

professional responsible for financial records and reports

會計師；會計人員

systematic recording and reporting of financial activity

會計；會計工作

supplier amounts a company must pay

應付帳款

customer amounts a company expects to collect

應收帳款

assign money or resources to a purpose

分配；配置資金

assigned amount or process of distributing funds

分配額；資金分配

fixed amount permitted for specified expenses

費用津貼；定額補助

money that must be paid by the stated date

應付金額；到期應付款

yearly publication describing company results

年度報告；年報

valuable resource owned or controlled by a business

資產

formal independent examination of accounts

審計；財務查核

formally examine accounts for accuracy and compliance

審計；查核帳目

professional who independently examines records

審計人員；查核人員

amount of money currently recorded in an account

帳戶餘額；結餘

statement showing assets, liabilities, and equity

資產負債表

institution that holds money and provides financial services

銀行

bank document listing account activity and balances

銀行對帳單

document showing an amount that must be paid

帳單；應付費用單

person or organization that receives borrowed money

借款人；借款方

local office belonging to a bank

銀行分行；營業據點

reach the point where revenue equals costs

達到損益兩平；不賺不賠

plan for income and spending over a period

預算；收支計畫

plan an amount of money for a purpose

編列預算；預留費用

difference between a budgeted amount and the actual result

預算差異；預算與實際金額的差額

connected with a financial budget

預算的；與預算有關的

coins and notes used directly as money

現金

movement of cash received and paid

現金流；現金收支狀況