statement of accounts

"chart of accounts: A systematically arranged list of accounts applicable to a specific concern giving account names and numbers, if any." The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement.

会计科目表：为特殊目的而设立并经过系统整理的帐户一览表，注有帐户名称和帐号。坏帐准备金在会计报表中作为应收帐款的备抵项目列示。

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Preparation of year end statement for annual audit of the accounts.

准备财务年度报表以因应年度帐目审核.

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A mosquito net might be useful in the grasslands. The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement.

在草原上准备一顶蚊帐是很有用的。坏帐准备金在会计报表中作为应收帐款的备抵项目列示。

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File and maintain all monthly financial closing journal vouchers, general ledgers, sub-ledgers and departmental expenses reports etc. The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement.

装订并保存所有月度财务结帐的传票，总账，分帐目，部门费用报告等。坏帐准备金在会计报表中作为应收帐款的备抵项目列示。

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The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement. When an account receivable is written ofl as uncollectible, the customer still has an obligation to pay.

坏帐准备金在会计报表中作为应收帐款的备抵项目列示。虽然一笔应收帐款已作为坏帐被冲销，但顾客仍有偿还的义务。

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