Setting Up Suspense Accounts_SPD
会计账目英语用语
会计账目英语用语2008-1-22 11:33页面功能【字体：】【】【】会计报表statement of account往来帐目account current现在往来帐||存款额current accout销货帐account sales共同计算帐项joint account未决帐项outstanding account贷方帐项credit account||creditor account借方帐项debit account||debtor account应付帐||应付未付帐account payable应收帐||应收未收帐account receivable新交易||新帐new account未决帐||老帐old account现金帐cash account流水帐running account暂记帐||未定帐suspense account过期帐||延滞帐overdue account||pastdue account杂项帐户sundry account详细帐单||明细表detail account呆帐bad account会计项目title of account会计薄||帐薄account-book营业报告书||损益计算表account of budiness||business report借贷细帐||交验帐account rendered明细帐account stated与……银行开立一户头to open an account with与……银行建立交易to keep account with继续记帐to keep account与……有交易to have an account with作成会计帐||有往来帐项to make out an account with清算||清理债务to make up an account清洁帐目||与……停止交易to close one's account with结帐to close an account清理未付款to ask an account||to demand an account结清差额to balance the account with清算to settle an account||to liquidate an account||to square an account 审查帐目||监查帐目to audit an account检查帐目to examine an account转入A的帐户to charge the amount to A's account以计帐方式付款to pay on account代理某人||为某人on one's account||on account of one为自己计算||独立帐目on one's own account由某人收益并负风险on one's account and risk||for one's account and risk 由某人负担for one's account||for account of one按某人指示||列入某人帐户by order and for account of one列入5月份帐目for May account编入某中帐项下to pass to the account of||to place to the account of 寄出清算书to send in an account||to send in render an account。
会计专业英语词汇整理
英文顺序Aa set of 一组，一套accelerated depreciation method 加速折旧法access 接近account 账户，会计科目accountability 会计责任accountant 会计人员accounting activity 会计活动accounting control 会计控制accounting cycle 会计循环accounting entity 会计主体accounting equation 会计等式，会计平衡式，会计方程式accounting period 会计期间accounting principle board 会计原则委员会accounting principle 公认会计原则accounting principles board 会计原则委员会accounting process 会计过程，会计处理方法accounting 会计，会计学accounts payable 应付账款accounts receivable 应收账款accrual basis 权责发生制accruals 应计项目accrue 自然累积，计提accrued expense 应计费用，应计未付费用accrued revenue 应计收入，应计未收收入accrued salaries payable 应计未付薪金accumulate 累积accumulated depreciation 累计折旧acquire 并购acquisition 取得active investment 主动投资adding machine 加法机adjusting procedure 调整程序adjustment 调整administrative control 管理控制administrative expense 管理费用advance 预付款advertising expense 广告费advice slip 通知单affiliated company 关联公司affiliated group 联营集团agency 机构，经理人aggregate 合计的aging schedule 账龄分析法align 调准，使成一线，使一致allowance for uncollectible accounts 备抵坏账allowance method 备抵法alternative 可供选择的american institute of certified public accountants 美国注册会计师协会amortization 摊销annual interest rate 年利率annually 每年地apportion 分配，摊配appropriate 适当的，相应的appropriation 分拨approve 批准arrearage 拖欠款arrest 阻止aspect 容貌，样式，表现形式asset turnover 资产周转率asset 资产assignment of responsibility 分派责任assumption 假设assure 保证at a glance 一瞥attorneys' fees 律师事务费attribute 属性attribute 属性auditing 审计auditor 审计员authorization 授权authorized stock 额定股本automated data processing 自动数据处理auxiliary equipment 辅助设备average collection period 平均收帐期average exchange rate 平均汇率Bbad debts expense 坏账费用balance sheet 平衡表，资产负债表bank deposit 银行存款bank reconciliation 银行往来调节表bank statement 银行对账单，银行结单bearer 持票人beginning inventory 期初存货betterment 改良billed price 账单价格board of directors 董事会bonds payable 应付债券，应付公司债book value 账面价值book value 账面价值bookkeeping machine 簿记机brand 商标bring……to light 揭露budgetary accounting 预算会计budgets 预算bundle 束，捆，集合体business venture 企业by means of 利用，依靠，通过Ccalculator 计算器calendar-year 日历年度capital stock 股本carrier 运输业者carrying value 置存价值，账面价值cash basis 收付实现制cash budget 现金预算cash disbursements journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash in bank 银行存款cash on delivery 付款提货cash receipts journal 现金收入日记账cash 现金casualty loss 事故损失category 种类，类目，范畴central processing unit 中央处理单元certified public accountings 注册会计师chart of accounts 账户一览表，会计科目表charter 执照，发给……执照check stub 支票存根check 支票chronological 按时间顺序的claim 要求classification and sorting 分类整理clear 结清，结算，交换票据closing procedure 结帐程序closing rate 期末汇率code letter 代号字母coin 硬币，铸币committee on accounting procedure 会计程序委员会common stock 普通股comparable 可比的，类似的competent personnel 称职的人员complex capital structure 复杂资本结构complexity 复杂性comply with 遵守，遵循concept 概念confer 参见conservation 稳健的consideration 对家，报酬consolidate 合并constructed assets 建造资产consultant 顾问consume 消费contend 坚决主张contingent liability 或有负债continuity of existence 存在的连续性contra account 对抵账户，对销账户control account 控制账户，统驭账户，统制账户convention 惯例convert 转变，变换，兑换convertible debt 可转换债券convertible preferred stock 可转换优先股copyrights 版权copyrights 版权corporation acquisition 公司并购，公司收购corporation 股份有限公司correction of prior period inventory error 前期盘存差错订正cost accounting 成本会计cost method 成本法cost of goods available for sale 可供销售的商品成本cost of goods sold 销货成本，商品销售成本cost structure 成本结构cost-benefit data 成本-效益数据cost-to-retail price percentage 成本对零售价比率court decree 法庭判决cpital contribution 资本投入credit memo 货项通知单，货记通知单credit standing 信用地位，信誉credit term 赊账条件credit 贷记creditor 债权人cross rates 套算汇率cumulative balance 累计余额current asset 流动资产current exchange rate 现行汇率，现时汇率current fair value 现时公允价值current liability 流动负债current rate method 现行汇率法，现时汇率法current ratio 流动比率current-noncurrent method 流动与非流动项目法custodianship 保管工作customary matters 惯常业务customer 顾客cuttings 切削件D datapreparation 数据准备debenture bonds 信用公司债debit memo 借项通知单debit 借机debtor 债务人decision making 决策deferrals 递延项目deferred credit 递延货项deficits 逆差denominate 标价，表述denominator 分母department stores 订货商店depletion 折耗depreciable asset 应折旧资产depreciation expense 折旧费design cost 设计成本design 计划，设计，意图，打算designate 指明remit 汇款，付款detect 发现，察觉deterioration 损坏dilute 稀释，摊薄direct quote 直接标价direct write-off method 直接销账法director 董事会discharge 履行，清偿discount on notes payable 应付票据贴现折价discount 折价discount 折价，贴水discount 贴现，贴现折价discretion 自由决定dishonor 拒付dispose 处置，清理disposition data 清理数据diverse 多宗多样的dividend payable 应付股利dividend payout ratio 每股股利与收益比率，股利支付率dividend yield 每股股利与每股市价比率，股利获取division of labor 分工double-declining-balance method 双倍率递减余额法double-entry bookkeeping system 复式记账法，复式记账系统draft 汇票draw （up）拟好，编好draw up 开立（票据等）drillings 钻孔件Eearning per share 每股收益额earnings per share of common stock 普通股每股收益额earthquake 地震effective interest method 实际利息法elapse 过去electronic data processing system 电子数据处理系统eliminate 消除elimination 抵消，消除ending inventory 期末存货endorse 背书endorsement 背书endorser 背书人engage in 参与entend 把数字转入另一栏，算出……的总金额enter contract 缔结契约enumerate 列举environmental accounting 环境会计equity method 权益法equity ratio 权益比率equivalent 等同的，等同物，当量error correction 差错订正estate 不动产evaluate 评价event 事件excess of par value over amount paid 面值超过缴入资本的部分exchange rate 汇率exclusive privilege 专有权利expedient 权宜的做法expenditure 开支，花费expense 费用expire 满期，耗尽，失效extension 算出或转来的金额extensive 广泛的extraordinary items 非常项目FF.O.B destination 目的地交货，到达站交货F.O.B shipping point 发运地（站）交货face value 面值face value 票面价值factor 代替factor 因素，系数family 类属feasible 行得通的federal income tax withholding payable 应付预扣联邦所得税federal insurance contributions act 联邦社会保险税法federal unemployment compensation tax州失业补贴税federal unemployment tax payable 应付州失业税federal 联邦federal 联邦的fencing 栅栏FICA tax payable 应付联邦社会保险税financial accounting standards board 财务会计准则委员会financial accounting 财务会计financial data 财务数据financial executives 财务经理financial income and expense 财务收益与费用financial position 财务状况financial report 财务报告financial statement（report）财务报表（报告）financial strength 财务实力financing activities 筹资活动，理财活动firm 事务所firm 商行，企业first-in，fist-out 先进先出fiscal year 财务年度fiscal year 财务年度fixed assets 固定资产flow of costs 成本流动flow of goods 商品流动fluctuate 波动footing 总计，总额forecast 预测foreign currency 外币foreign exchange gains or losses 汇兑损益，汇兑利得或损失forward exchange contract 期汇合同forward rate 远期汇率fraction 分数franchise 特许经营权freight collect 货到收运费freight prepaid 运费预付frequency 频繁程度fully diluted earnings per share 每股完全稀释收益额function 职能，作用functional currency 功能货币fund 资金Ggain（loss）on sale of fixed assets 固定资产出售利得（损失）general journal 普通日记账general partnership 一般合伙globalization 全球化going concern 持续经营goodwill 商誉governmental accounting 政府会计governmental and not-for-profit accounting 政府及非盈利组织会计gross profit method of estimating inventories 估计存货的毛利法gross profit on sales 销货毛利gross sales 销货总额net sales 销货净额guide 指南guideline 方针，准则Hhardware 硬件haul 拖运historical cost 历史成本historical cost 历史成本historical exchange rate 历史汇率holder 持票人holdings 拥有的财产、股份hospital insurance premiums payable 应付医疗保险费human resources accounting 人力资源会计Iimmune 免受影响的impairment loss 减值损失imprest 预付的，定额预付的，定额备用的in addition to 除……外in contrast to 与此对比，与此相反in order to 为了，借以in place of 代替in sequence 按顺序，依次in short 简言之，总之in the final analysis 归根到底，总之income statement 收益表，损益表income summary 收益汇总，损益汇总income tax payable 应付所得税income tax reporting 所得税申报indirect quote 间接标价individual employee earnings records 雇员个人工薪记录information return 资料申报单information system 信息系统input 投入数额instruction 指令insurance expense 保险费insurance premium 保险费intangible asset 无形资产intangible assets 无形资产intercompany transaction 公司间交易interest allowance 利息补贴interest bearing 计息的interest coverage 利息保障范围interest expense 利息费用interest income 利息收益interim financial statement 中期财务报表interim mechanical check 中间性的手工操作检查intermediate 中间的，居间的internal auditing 内部审计internal control 内部控制international accounting 国际会计inventory turnover 存货周转率investing activities 投资活动investor 投资者invoice register 发票登记薄involve（in）使卷入IOU 借据irregularity 不正当行为issued stock 已发行股本Jjournal 日记账journalize 做分录Kkey-driven equipment 键盘式装置设备Llast-in，first-out 后进新出leasehold 租赁权ledger 分类账legal jurisdiction 法定管辖范围legal restrictions 法律约束liability 负债liability 负债limited partnership 有限合伙liquidation value 清算价值liquidity 变现能力，清偿能力list of checks 支票目录local 地方logic 逻辑判断的logically 合乎逻辑地，理所当然地long-term asset 长期资产loss from doubtful accounts 疑账损失，呆帐损失loss from uncollectible accounts 坏账损失lubrication 加润滑油Mmaintenance 维修majority investor 多数股权投资者，控股投资者majority 多数股权majority-owned company 被控股公司maker 出票人make-up 标价managerial accounting 管理会计manual filing 手工归档manufacturer's identification 制造厂商鉴定书margin of safety 安全边际marital status 婚姻状况market value 市场价值marketable securities 上市证券，有价证券maturity date 到期日measuring unit 计量单位meet 如期偿付merchandising company 商业公司minor parts 次要零件minority interest 少数股权，少数股东权益minority 少数股权misappropriation 挪用miscellaneous expense 杂项费用mix 品种构成model number 型号modern business 现代企业monetary assets and liabilities 货币性资产与负债monetary-nonmonetary method 货币性与非货币性项目法money order 汇票mortgage payable 应付抵押借款mortgage 抵押multinational company 跨国公司Nnatural assets 天然资产necessitate 使成为必须negative goodwill 负商誉negotiable 可流通的neither nor 既不又不net income 净收益net loss 净亏损net purchases 购货净额nominal interest rate 名义利率nongovernment body 非政府机构normal balance 正常余额normal operating cycle 正常经营周期normal rate of return 正常盈利率notes payable 应付票据notes receivable discounted 贴现应收票据notification 通知NSF（not sufficient funds）存款不足numerator 分子Oobjectivity 客观性obligation 义务，债务obsolescence 陈旧，过时office salaries expense 办事人员薪金on demand （票据）即期（支付）one-transaction perspective 单项交易观点，单一交易观点open account 往来账户operating activities 经营活动，营业活动operating expenses 营业费用，经营费用operating results 经营成果operation 经营，操作operational efficiency 经营效率opinion No.17 第17号意见书opposite 在……的对面organization cost 开办费original cost 原始成本other than 除……外，除了outlay 支出outstanding check 未兑付支票outstanding stock 外发股本，为股东持有的股本outstanding 未兑付的overdraft 透支overdrew 透支overtime pay 加班工资owner' equity 业主权益Ppaid-in capital in excess of par value 超过面值的缴入资本paid-in capital in excess of stated value 超过设定价值的缴入资本paper tape output 纸带输出par value 面值parent 母公司participating stock 参与分配的优先股partnership 合伙passive investment 被动投资patent 专利权pay attention to 注意pay envelope 工薪袋pay period 工薪支付期payroll accounting 工薪会计payroll payable 应付工薪payroll register 工薪登记表payroll tax 工薪税payroll 工薪perforate 穿孔于performance report 业绩报告performance 工作成绩，业绩performance 经营业绩periodic inventory system 定期盘存制peripheral equipment 边缘设备perishable 易腐坏的perpetual inventory system 永续盘存制petty cash 零用现金physical inventory counts 实物盘点physical protection 实物保护pipeline 管道plant and equipment 厂场设备plausible 看来有理由的pledge 保证，抵押pluged figure 轧算金额pooling of interest method 权益结合法，权益入股法portray 描述，描绘post 过账，誊账post-closing trial balance 结帐后试算表postdated check 远期支票posting reference 过账备查，过账记号potential 潜力，潜能potential 潜在的，可能的pound sterling 英镑preferable 更可取的preferred dividend coverage 优先股股利保障范围preferred stock 优先股premium 溢价premium 溢价，升水prepaid insurance 预付保险费prescribed managerial policies 规定的管理方针price lists 价目表price-earning ratio 每股市价与收益比率，市盈率primary earnings per share 每股原先收益额principal 主要的private accounting 私人企业会计proceeds 实得收入productivity ratio 生产能力比率profitability 盈利能力programming 程序编制promise 订约，允诺promissory note 本票，期票property tax payable 应付财产税property 动产prospective 预期的，未来的protest fee 拒付证书费public accounting firms 会计师事务所public accounting 公众会计，注册会计师业务public utility 公用事业publisher 出版商punched card 穿孔卡purchase invoice 购货发票purchase method 购买法，购并法purchase order 订货单purchase order 订货单，订购单purchase requisition 请购单purchases discounts 购货折扣purchases journals 购买日记账purchases returns and allowances 购货退让及折扣purchasing department 购货部门Qquick ratio 速动比率quotation 行情表quote 报价Rrate of return on common stockholders' equity 普通股股东权益收益率rate of return 报酬率，盈利率，收益率rates of inflation 通货膨胀率rather than 而不是realizable 可实现的realty agency 房地产经纪人receiving department 收货部门receiving report 收货报告receiving report 收货报告，收货单recognized value 确认价值recommend 推荐，介绍reconciliation method 调节法records of original entry 原始记录簿registration fees 注册费regular rate of pay 正常工资率relate to 与……有关rent expense 租赁费，租金reorder points 再订货点replace 取代replenishment 补充reporting currency 报告货币residual 剩余的resource 资源，资财result 结果，成果retail businesses 零售商店retail price 零售价格retained earnings 留存收益，保留盈利retrieval 追溯return on sales 销售收益率returned item 退回项目revenue 收入reversing entry 转回分录rule of thumb 拇指法则，经验规律running balance 逐笔结记余额Ssalary allowance 薪金补贴sales discounts 销货折扣sales invoice 销货发票sales journal 销货日记账sales on credit terms 赊销sales returns and allowances 销售退回及折让sales salaries expense 销货人员薪金salvage value 残值savings bonds deductions payable 应付购买储蓄债券扣款savings 节约scheme 方案，计划scrutiny 仔细检查secured bonds 有担保债券security/stock exchange 证券交易所segregate 分开segregation 分开selling expenses 销货费用semiannually 半年地serial number 顺序编号service charge 服务费service enterprise 服务业企业sharing agreement 分配协议short-term liquidity 短期偿债能力simple capital structure 简单资本结构sinking fund 偿债基金site 地基social accounting 社会会计software 软件sole proprietorship 独资source document 原始凭证special journal 特种日记账specific identification 具体辨认specific payee 指定收款人spectrum 范围spot rate 即期汇率stampings 冲压件standard 准则state corporation law 州公司法state 州stated value 设定价值statement of cash flows 现金流量表statement of cash flows 现金流量表statement of financial accounting standards 财务会计准则公告statement of owners' equity 业主权益表statement of owners'equity 业主权益表stock dividend to be issued 待发行股票股利stock dividend 股票股利stock options 股票期权stock warrants 认股权stock 存货stockholder 股东stock-option 股票期权storage tank 储存罐storage 存储store fixtures 店面装置store 仓库straight-line method 直线法strta 层，级style-affected 受式样影响的subdivision 分支submit 提交subscription 预订subsidiary company 子公司subsidiary ledger 辅助分类账，明细分类账subsidiary 子公司subtract 减去sum-of-the-year's-digits method 年数总和法sundry items 其他项目supersede 代替，取代supplies' catalogs 供应商商品目录supplies expense 物料用品费supplies on hand 在用物料surface paving 铺筑的路面surplus 顺差susceptible 易受影响的Ttax accounting 税务会计tax returns 纳税申报单temporal method 时态法，时间量度法temporary account 暂时性帐户，过渡性账户temporary accounts 暂时性账户throughout 贯穿trade payable 应付账款trade receivable 应收账款trademark 商标，商标权transaction 交易，会计事项transcribe 抄录transfer 转移transferability 可转移性translation gains and losses 折算损益，折算利得与损失transportation in 购货运费transportation out 销货运费transportation term 运输条件treasury stock 库存股本，库存股份trial balance 试算平衡表，试算表two-column account 两栏式账户two-transactions perspective 两项交易观点U uncollectible accounts expense 坏账费用undistributed earnings 未分配收益，未分配盈利uniform limited partnership act 统一有限合伙法uniform 一致的，均匀的units-of-production method 产量法upkeep 维护，保养utilities expense 公共事业费Vvendor 卖主verification 验证voluntary 自愿的voting share 有表决权股份voucher register 应付凭单登记簿voucher system 应付凭单制Wwage-bracket table 工资-税级表warrant 使有理由wear 磨损weighted average 加权平均withdraw 提取withhold 预扣withholding allowance 预扣折让without recourse 无追索权working capital 营运资本worksheet 工作底表，工作底稿按汉字顺序Amargin of safety 安全边际chronological 按时间顺序的in sequence 按顺序，依次Bentend 把数字转入另一栏，算出……的总金额copyrights 版权office salaries expense 办事人员薪金semiannually 半年地custodianship 保管工作insurance premium 保险费insurance expense 保险费assure 保证pledge 保证，抵押rate of return 报酬率，盈利率，收益率reporting currency 报告货币quote 报价allowance method 备抵法allowance for uncollectible accounts 备抵坏账endorsement 背书endorse 背书endorser 背书人passive investment 被动投资majority-owned company 被控股公司promissory note 本票，期票peripheral equipment 边缘设备liquidity 变现能力，清偿能力make-up 标价denominate 标价，表述acquire 并购fluctuate 波动replenishment 补充estate 不动产irregularity 不正当行为bookkeeping machine 簿记机Cfinancial statement（report）财务报表（报告）financial report 财务报告financial accounting 财务会计statement of financial accounting standards 财务会计准则公告financial accounting standards board 财务会计准则委员会financial executives 财务经理fiscal year 财务年度financial strength 财务实力financial income and expense 财务收益与费用financial data 财务数据financial position 财务状况confer 参见engage in 参与participating stock 参与分配的优先股salvage value 残值store 仓库strta 层，级error correction 差错订正units-of-production method 产量法sinking fund 偿债基金plant and equipment 厂场设备transcribe 抄录paid-in capital in excess of par value 超过面值的缴入资本paid-in capital in excess of stated value 超过设定价值的缴入资本obsolescence 陈旧，过时competent personnel 称职的人员cost-to-retail price percentage 成本对零售价比率cost method 成本法cost accounting 成本会计cost structure 成本结构flow of costs 成本流动cost-benefit data 成本-效益数据programming 程序编制holder 持票人bearer 持票人going concern 持续经营stampings 冲压件financing activities 筹资活动，理财活动publisher 出版商maker 出票人in addition to 除……外other than 除……外，除了storage tank 储存罐dispose 处置，清理punched card 穿孔卡perforate 穿孔于minor parts 次要零件storage 存储stock 存货inventory turnover 存货周转率NSF（not sufficient funds）存款不足continuity of existence 存在的连续性Dcode letter 代号字母in place of 代替factor 代替supersede 代替，取代credit 贷记stock dividend to be issued 待发行股票股利one-transaction perspective 单项交易观点，单一交易观点maturity date 到期日equivalent 等同的，等同物，当量elimination 抵消，消除mortgage 抵押local 地方site 地基earthquake 地震deferred credit 递延货项deferrals 递延项目opinion No.17 第17号意见书enter contract 缔结契约electronic data processing system 电子数据处理系统store fixtures 店面装置purchase order 订货单purchase order 订货单，订购单department stores 订货商店promise 订约，允诺periodic inventory system 定期盘存制director 董事会board of directors 董事会property 动产sole proprietorship 独资short-term liquidity 短期偿债能力contra account 对抵账户，对销账户consideration 对家，报酬majority 多数股权majority investor 多数股权投资者，控股投资者diverse 多种多样的Eauthorized stock 额定股本rather than 而不是invoice register 发票登记薄Fdetect 发现，察觉F.O.B shipping point 发运地（站）交货legal jurisdiction 法定管辖范围legal restrictions 法律约束court decree 法庭判决spectrum 范围scheme 方案，计划guideline 方针，准则realty agency 房地产经纪人extraordinary items 非常项目nongovernment body 非政府机构expense 费用appropriation 分拨division of labor 分工segregation 分开segregate 分开ledger 分类账classification and sorting 分类整理denominator 分母assignment of responsibility 分派责任apportion 分配，摊配sharing agreement 分配协议fraction 分数subdivision 分支numerator 分子service charge 服务费service enterprise 服务业企业subsidiary ledger 辅助分类账，明细分类账auxiliary equipment 辅助设备cash on delivery 付款提货negative goodwill 负商誉liability 负债liability 负债double-entry bookkeeping system 复式记账法，复式记账系统complexity 复杂性complex capital structure 复杂资本结构Gbetterment 改良concept 概念preferable 更可取的payroll 工薪pay envelope 工薪袋payroll register 工薪登记表payroll accounting 工薪会计payroll tax 工薪税pay period 工薪支付期wage-bracket table 工资-税级表performance 工作成绩，业绩worksheet 工作底表，工作底稿utilities expense 公共事业费accounting principle 公认会计原则corporation acquisition 公司并购，公司收购intercompany transaction 公司间交易public utility 公用事业public accounting 公众会计，注册会计师业务functional currency 功能货币supplies' catalogs 供应商商品目录purchasing department 购货部门purchase invoice 购货发票net purchases 购货净额purchases returns and allowances 购货退让及折扣transportation in 购货运费purchases discounts 购货折扣purchase method 购买法，购并法purchases journals 购买日记账gross profit method of estimating inventories 估计存货的毛利法capital stock 股本stockholder 股东corporation 股份有限公司stock dividend 股票股利stock-option 股票期权stock options 股票期权fixed assets 固定资产gain（loss）on sale of fixed assets 固定资产出售利得（损失）customer 顾客consultant 顾问individual employee earnings records 雇员个人工薪记录affiliated company 关联公司pipeline 管道administrative expense 管理费用managerial accounting 管理会计administrative control 管理控制throughout 贯穿customary matters 惯常业务convention 惯例extensive 广泛的advertising expense 广告费in the final analysis 归根到底，总之prescribed managerial policies 规定的管理方针international accounting 国际会计elapse 过去post 过账，誊账posting reference 过账备查，过账记号Hfeasible 行得通的quotation 行情表consolidate 合并logically 合乎逻辑地，理所当然地partnership 合伙aggregate 合计的last-in，first-out 后进新出uncollectible accounts expense 坏账费用bad debts expense 坏账费用loss from uncollectible accounts 坏账损失environmental accounting 环境会计foreign exchange gains or losses 汇兑损益，汇兑利得或损失exchange rate 汇率money order 汇票draft 汇票marital status 婚姻状况contingent liability 或有负债monetary-nonmonetary method 货币性与非货币性项目法monetary assets and liabilities 货币性资产与负债freight collect 货到收运费credit memo 货项通知单，货记通知单K（会计……）accounting 会计，会计学committee on accounting procedure 会计程序委员会accounting equation 会计等式，会计平衡式，会计方程式accounting process 会计过程，会计处理方法accounting activity 会计活动accounting control 会计控制accounting period 会计期间accountant 会计人员public accounting firms 会计师事务所accounting cycle 会计循环accounting principles board 会计原则委员会accounting principle board 会计原则委员会accountability 会计责任accounting entity 会计主体Jagency 机构，经理人on demand （票据）即期（支付）spot rate 即期汇率design 计划，设计，意图，打算measuring unit 计量单位calculator 计算器interest bearing 计息的neither nor 既不又不overtime pay 加班工资adding machine 加法机weighted average 加权平均lubrication 加润滑油accelerated depreciation method 加速折旧法assumption 假设price lists 价目表contend 坚决主张indirect quote 间接标价subtract 减去impairment loss 减值损失simple capital structure 简单资本结构in short 简言之，总之constructed assets 建造资产key-driven equipment 键盘式装置设备transaction 交易，会计事项access 接近bring……to light 揭露savings 节约result 结果，成果clear 结清，结算，交换票据closing procedure 结帐程序post-closing trial balance 结帐后试算表debit 借机IOU 借据debit memo 借项通知单operation 经营，操作operating results 经营成果operating activities 经营活动，营业活动operational efficiency 经营效率performance 经营业绩net loss 净亏损net income 净收益dishonor 拒付protest fee 拒付证书费specific identification 具体辨认decision making 决策Korganization cost 开办费draw up 开立（票据等）expenditure 开支，花费plausible 看来有理由的comparable 可比的，类似的cost of goods available for sale 可供销售的商品成本alternative 可供选择的negotiable 可流通的realizable 可实现的convertible preferred stock 可转换优先股convertible debt 可转换债券transferability 可转移性objectivity 客观性control account 控制账户，统驭账户，统制账户treasury stock 库存股本，库存股份multinational company 跨国公司Lfamily 类属accumulate 累积cumulative balance 累计余额accumulated depreciation 累计折旧historical cost 历史成本historical cost 历史成本historical exchange rate 历史汇率interest coverage 利息保障范围interest allowance 利息补贴interest expense 利息费用interest income 利息收益by means of 利用，依靠，通过federal 联邦federal 联邦的federal insurance contributions act 联邦社会保险税法affiliated group 联营集团two-column account 两栏式账户two-transactions perspective 两项交易观点enumerate 列举retail price 零售价格retail businesses 零售商店petty cash 零用现金retained earnings 留存收益，保留盈利current ratio 流动比率current liability 流动负债current-noncurrent method 流动与非流动项目法current asset 流动资产logic 逻辑判断的discharge 履行，清偿attorneys' fees 律师事务费Mvendor 卖主expire 满期，耗尽，失效dividend yield 每股股利与每股市价比率，股利获取dividend payout ratio 每股股利与收益比率，股利支付率price-earning ratio 每股市价与收益比率，市盈率earning per share 每股收益额fully diluted earnings per share 每股完全稀释收益额primary earnings per share 每股原先收益额annually 每年地american institute of certified public accountants 美国注册会计师协会immune 免受影响的par value 面值face value 面值excess of par value over amount paid 面值超过缴入资本的部分portray 描述，描绘nominal interest rate 名义利率wear 磨损parent 母公司rule of thumb 拇指法则，经验规律F.O.B destination 目的地交货，到达站交货Ntax returns 纳税申报单internal control 内部控制internal auditing 内部审计draw （up）拟好，编好deficits 逆差annual interest rate 年利率sum-of-the-year's-digits method 年数总和法misappropriation 挪用Papprove 批准face value 票面价值frequency 频繁程度mix 品种构成balance sheet 平衡表，资产负债表average exchange rate 平均汇率average collection period 平均收帐期evaluate 评价surface paving 铺筑的路面common stock 普通股rate of return on common stockholders' equity 普通股股东权益收益率earnings per share of common stock 普通股每股收益额general journal 普通日记账Qbeginning inventory 期初存货forward exchange contract 期汇合同ending inventory 期末存货closing rate 期末汇率sundry items 其他项目business venture 企业correction of prior period inventory error 前期盘存差错订正potential 潜力，潜能potential 潜在的，可能的cuttings 切削件disposition data 清理数据liquidation value 清算价值purchase requisition 请购单replace 取代acquisition 取得expedient 权宜的做法equity ratio 权益比率equity method 权益法pooling of interest method 权益结合法，权益入股法accrual basis 权责发生制globalization 全球化recognized value 确认价值Rhuman resources accounting 人力资源会计stock warrants 认股权journal 日记账calendar-year 日历年度aspect 容貌，样式，表现形式meet 如期偿付software 软件Sbrand 商标trademark 商标，商标权firm 商行，企业flow of goods 商品流动merchandising company 商业公司goodwill 商誉marketable securities 上市证券，有价证券minority 少数股权minority interest 少数股权，少数股东权益sales on credit terms 赊销credit term 赊账条件stated value 设定价值design cost 设计成本social accounting 社会会计auditing 审计auditor 审计员productivity ratio 生产能力比率residual 剩余的temporal method 时态法，时间量度法proceeds 实得收入effective interest method 实际利息法physical protection 实物保护physical inventory counts 实物盘点necessitate 使成为必须involve（in）使卷入warrant 使有理由market value 市场价值casualty loss 事故损失event 事件firm 事务所trial balance 试算平衡表，试算表appropriate 适当的，相应的cash basis 收付实现制receiving report 收货报告receiving report 收货报告，收货单receiving department 收货部门revenue 收入income statement 收益表，损益表income summary 收益汇总，损益汇总manual filing 手工归档style-affected 受式样影响的authorization 授权attribute 属性attribute 属性bundle 束，捆，集合体datapreparation 数据准备double-declining-balance method 双倍率递减余额法tax accounting 税务会计surplus 顺差serial number 顺序编号private accounting 私人企业会计quick ratio 速动比率extension 算出或转来的金额。
BIOS设置英文单词
BIOS设置英文单词以下是为大家整理的bIos设置英文单词的相关范文，本文关键词为bIos,设置,英文,单词,bIos,设置,英文,单词,st，您可以从右上方搜索框检索更多相关文章，如果您觉得有用，请继续关注我们并推荐给您的好友，您可以在教育文库中查看更多范文。
bIos设置英文单词standard标准password密码Advanced高级management管理chipset芯片组Information信息Integrated集成softmenu软超频power 电源main主要的pnp/pcI即插即用change更改health健康clear清除security安全Load载入Administrators管理员supervisor超级用户user用户save\\saving保存exit\\Quit退出Features\\set设置Featare特征Function功能Frequency频率Fast/normal快\\正常Fail-safe安全设置Fan风扇sequence顺序support支持status状态select选择seek查找serial 串口screen屏幕serviceTag服务编码s.m.A.R.T自动监测off\\shutdown关机cache高速缓存checking检查control控制config配置compatible 兼容channel通道calibration校准option选项onboard板载集成optimized优化os操作系统port接口performance处理器parameter参数press按protection保护Defaults默认值Display\\show显示Delay延迟Discard放弃Diagnosis诊断wakeup唤醒wireless\\wLAn无线warning警告wait等待battery电池brightness亮度bluetooth蓝牙base基本beep提示音Total总以下是为大家整理的bIos设置英文单词(2)的相关范文，本文关键词为bIos,设置,英文,单词,bIos,设置,英文,单词,st，您可以从右上方搜索框检索更多相关文章，如果您觉得有用，请继续关注我们并推荐给您的好友，您可以在教育文库中查看更多范文。
开机自检时出现各种各样的英文短句
3在进行内存检查，可按ESC键跳过。
解释：这是因为在CMOS内没有设定跳过存储器的第二、三、四次测试，开机就会执行四次内存测试，当然你也可以按ESC键结束内存检查，不过每次都要这样太麻烦了，你可以进入COMS设置后选择BIOS FEATURS SETUP，将其中的Quick Power On Self Test设为Enabled，储存后重新启动即可。
开机自检时出现问题后会出现各种各样的英文短句，短句中包含了非常重要的信息，读懂这些信息可以自己解决一些小问题，可是这些英文难倒了一部分朋友，下面是一些常见的BIOS短句的解释，大家可以参考一下。
1.CMOS battery failed
中文：CMOS电池失效。
解释：这说明CMOS电池已经快没电了，只要更换新的电池即可。
2.CMOS check sum error-Defaults loaded
中文：CMOS执行全部检查时发现错误，要载入系统预设值。
解释：一般来说出现这句话都是说电池快没电了，可以先换个电池试试，如果问题还是没有解决，那么说明CMOS RAM可能有问题，如果没过一年就到经销商处换一块主板，过了一年就让经销商送回生产厂家修一下吧！
8.Hard disk(s) diagnosis fail
中文：执行硬盘诊断时发生错误。
解释：出现这个问题一般就是说硬盘本身出现故障了，你可以把硬盘放到另一台机子上试一试，如果问题还是没有解决，只能去修一下了。
9.Memory test fail
中文：内存检测失败。
解释：重新插拔一下内存条，看看是否能解决，出现这种问题一般是因为内存条互相不兼容,去换一条吧！
10.Override enable-Defaults loaded
装系统时的英文翻译
Standard CMOS Setup（标准CMOS设定）：这个选项可以设置系统日期、时间、IDE设备、软驱A与B、显示系统的类型、错误处理方法等。
（1）在IDE设备设置中，用户可以在Type（类型）和Mode（模式）项设为Auto，使每次启动系统时BIOS自动检测硬盘。
也可以在主菜单中的IDE HDD Auto Detection操作来设置。
用户还可以使用User选项，手动设定硬盘的参数。
必须输入柱面数（Cyls），磁头数（Heads），写预补偿（Precomp），磁头着陆区（Landz），每柱面扇区数（Sectorxs），工作模式（Mode）等几种参数。
硬盘大小在上述参数设定后自动产生。
（2）显示类型可选EGA/VGA（EGA、VGA、SEGA、SVGA、PGA显示适配卡选用）、CGA40（CGA显示卡，40列方式）、CGA80（CGA显示卡，80列方式）、MONO（单色显示方式，包括高分辨率单显卡）等四种，以现在我们使用的计算机来看，绝大多数都属于EGA/VGA显示类型。
（3）暂停的出错状态选项有：All Errors（BIOS检测到任何错误，系统启动均暂停并且给出出错提示）、No Errors（BIOS检测到任何错误都不使系统启动暂停）、AllBut Keyboard（BIOS检测到除了磁盘之外的错误后使系统启动暂停，磁盘错误暂停）、All But Disk/Key（BIOS检测到除了键盘或磁盘之外的错误后使系统启动暂停。
BIOS Features Setup（BIOS功能设定）该项用来设置系统配置选项清单，其中有些选项由主板本身设计确定，有些选项用户可以进行修改设定，以改善系统的性能。
常见选项说明如下：（1）Virus Warning（病毒警告）：这项功能在外部数据写入硬盘引导区或分配表的时候，会提出警告。
为了避免系统冲突，一般将此功能关闭，置为Disable（关闭）。
（2）CPU Internal Cache（CPU Level 1 catch）：缺省为Enable（开启），它允许系统使用CPU内部的第一级Cache。
PhoenixBIOS Setup Utility中英文解析
①Main:1.System time 设置时间格式为（时，分，秒）2.SYTEM DATA 设置日期3.LEGACY DISKETEE A:/B: 设置软驱4.PRIMARY MASTER/SLAVE 设置IDE1设置5.SECONDARY MASTER/SLAVE 设置IDE2设置6.keyboard-features 键盘特征【numlock 小键盘灯keyboard auto repeat rate 键盘自动重复时间keyboard auto repeat delay 键盘自动重复延迟时间】7.SYSTEM MENORY 系统内存8.EXTENDED MEMORY 扩展内存6.BOOT-time diagnostic screnn 启动时间诊断屏幕②Advanced(高级设置)1.Multiprocessor Specification 多重处理器规范 1.4 /1.1它专用于多处理器主板，用于确定MPS的版本，以便让PC制造商构建基于英特尔架构的多处理器系统。
与1.1标准相比，1.4增加了扩展型结构表，可用于多重PCI总线，并且对未来的升级十分有利。
另外，v1.4拥有第二条PCI总线，还无须PCI桥连接。
新型的SOS（Server Operating Systems，服务器操作系统）大都支持1.4标准，包括WinNTt 和Linux SMP（Symmetric Multi-Processing，对称式多重处理架构）。
如果可以的话，尽量使用1.4。
Installed o/s 安装O/S模式有IN95和OTHER两个值。
Reset Configuration Data 重设配置数据,有YES和NO两个值。
ache Memory (快取记忆体)此部份提供使用者如何组态特定记忆体区块的方法.【Memory Cache (记忆体快取)设定记忆体的状态.Enabled开启记忆体快取功能.Disabled关闭记忆体快取功能.(预设值)Cache System BIOS area (快取系统BIOS区域)控制系统BIOS区域的快取.Uncached不快取系统BIOS区域.Write Protect忽略写入/储存设定.(预设值)Cache Vedio BIOS area (快取视讯BIOS区域)控制视讯BIOS区域的快取.Uncached不快取视讯BIOS区域.Write Protect忽略写入/储存设定.(预设值)Cache Base 0-512K / 512K-640K (快取传统0-512K / 512K-640K)控制512K / 512K-640K传统记忆体的快取.Uncached不快取视讯BIOS区域.Write Through将写入快取,并同时传送至主记忆体.Write Protect忽略写入/储存设定.Write Back将写入快取,但除非必要,不传送至主记忆体.(预设Cache Extended Memory Area (快取延伸记忆体区域)控制1MB以上的系统记忆体.Uncached不快取视讯BIOS区域.Write Through将写入快取,并同时传送至主记忆体.Write Protect忽略写入/储存设定.Write Back将写入快取,但除非必要,不传送至主记忆体.(预设值)Cache A000-AFFF / B000-BFFF/ C8000-CFFF / CC00-CFFF / D000-DFFF /D400-D7FF/ D800-DBFF / DC00-DFFF / E000-E3FF / E400-F7FFDisabled不快取这个区块.(预设值)USWC CachingUncached Speculative Write Combined.】3.I/O Device Configuration输入输出选项【Serial port A:/B:串行口也就是常说的COM口设置有三个值AUTO自动，ENABLED开启，DISABLED关闭。
TM Setup Your Account说明书
TMBusiness User QuickStart GuideSetup Your Accounto Click CREATE BUSINESS ACCOUNT.o Create a username and password. (at least 1 upper case letter, 1 lower case letter, 1 number and between 6-20 characters total). Enter User’s contact information.o Enter your Legal Business Name as it is registered with the Washington Department of Revenue.We recommend contacting the Washington Department of Revenue if you are not certain, asinputting the incorrect Legal Business Name can and will result in account errors. The LegalBusiness Name must match what the Washington Department of Revenue has on record.o Enter your company mailing address and business structure.o Enter your Trade Name as it is registered with the Washington Department of Revenue. We recommend contacting the Washington Department of Revenue if you are not certain, asinputting the incorrect Trade Name can and will result in account errors. The Trade Name must match what the Washington Department of Revenue has on record.o Enter your 16-digit UBI, if you have one.o If you are not certain what the last 7 digits of your UBI number are, you can obtain this information by contacting the Washington Department of Revenue or clicking theLOOK UP MY UBI-16 to the right of the UBI field.o If you do not have a UBI for your business, click the link beneath the UBI field to determine if you need a UBI.o If your business is not required by the Washington Department of Revenue to have a UBI, you may choose SKIP UBI QUESTION to the right of the UBI field, to certify that you are not required to have a UBI.o If you have a UBI, but do not know it, you can click the LOOK UP MY UBI-16option to the right of the UBI field, to obtain it. Alternatively, you can contact the Washington Department ofRevenue directly to obtain your UBI as well.o Enter the Physical address for the business or click The physical address for this business location is the same as the mailing address entered above.o Create a security question and answer –the answers are case sensitive.o We will send you an email message to confirm your account, along with an Activation Code that you will need to enter in to your FileLocal account to finalize the account creation.o After entering the Activation Code – the website may prompt you to finalize the entry of your UBI number, if you do not have one, and are not required to obtain one by the WashingtonDepartment of Revenue, you may choose I DON T NEED A UBI.o Congratulations! Account setup is complete.Link an Existing Business Licenseo Upon first login after account creation, you will be greeted with a pop-up message that prompts you to either link an existing license or apply for a new license.o If you already have a Business License, you will need to first link it to your FileLocal account before you can file tax returns or renew/print your license. To link your existing license from the“My Account” from the Account Center dropdown menu and choose the optionLINK MY EXISTING LICENSES from that screen as well.o On the license linking screen, select your Business Location that the license is associated with –if you have not yet added a location, you can choose to add one on this screen as well. Once the location is added/selected, choose the applicable city or cities you want to link, then chooseLINK option at the bottom of the page. You will see a confirmation message that your license is linked. If there is an error linking your license, it will appear on this screen with anexplanation of why it could not be linked. Depending on the reason, you may need to contactwebsite support, or your Taxing Authority for more information.Apply for a new Business Licenseo If you need to apply for a license instead, choose the APPLY FOR A LICENSE option on the pop-up menu. Alternatively, you can navigate to the “My License Forms” dropdown menu and choose “Apply for a General Business License”. Fill out all of the required fields, and then proceed to the payment screen.o Please note that once you have proceeded to the payment screen, you have a limited amount of time to complete successful payment before the website locks the transaction, which can delay the process.o If the website locks the transaction, you must wait 24 hours for the transaction to unlock, at which point you can attempt payment again by navigating to the “My License Forms” dropdown menu and choosing “Activity Center”. There you will see a list of items, consisting of licenses,applications, tax filings, etc. You can navigate to the item you were attempting to pay for andchoose READY TO PAY or INFO to the right of it to complete payment.Set up a Business Locationo To set up a business location, you will need to begin by navigating to the “Account Center” drop-down menu and choose “My Account”.o Here you can choose the option to add a business location ADD ANOTHER LOCATION.o Fill out all of the required fields for your location. If there are any fields where you are not certain what to enter – please contact technical support for guidance.ochanges.File Your Taxeso To file a tax return, begin by choosing the dropdown menu option that says, “My Tax Forms”, then choose “File a New Tax Form”.o Next, you will select your filing period, which has a popup explanation when the mouse is hovered over it that will go into detail regarding which month you should select. If you do notknow your Filing Frequency, or what month you are supposed to file on, you can contact yourTaxing Authority to obtain this information. The webpage will produce an error message if theincorrect filing frequency is selected.o Next you will choose your tax form – the form that your particular business needs to select is mandated by your Taxing Authority. If you do not see your form listed, click the link below that reads “Click here to set up the form” to add the form.o Lastly, you will choose your business location that you are filing for – if there is only one, thenthe webpage will default to that one –o Fill out all of the required fields on the tax form, and then proceed to the payment screen.o Please note that once you have proceeded to the payment screen, you have a limited amount of time to complete successful payment before the website locks the transaction, which can delay the process.o If the website locks the transaction, you must wait 24 hours for the transaction to unlock, at which point you can attempt payment again by navigating to the “My Tax Forms” dropdownmenu and choosing “Activity Center”. There you will see a list of items, consisting of licenses,applications, tax filings, etc. You can navigate to the item you were attempting to pay for ando If you have any questions about how to fill out a tax form, we recommend reaching out to your Taxing Authority for specific instructions.o If you experience any errors or unexpected behavior while filling out your tax form, we recommended contacting FileLocal support for more information.Print a Business Licenseo To print an existing Business License – ensure that the license is first linked to your FileLocal account as previously described in the Link an Existing Business License section, and that thelicense is valid for the current license year.o Start by clicking the “My License Forms” dropdown menu and choosing “Activity Center”.obutton to the right of it.o If you encounter an error when attempting to print the license, the Taxing Authority, or FileLocal Technical Support may be able to help. For instance, if you see an error that reads “Licensecannot be printed at this time, account is not current upon receipt date of license payment”,this error indicates that the license is unable to be printed due to an outstanding obligation with your Taxing Authority. You will need to contact the Taxing Authority to find out what is owed on the account.o If you encounter other errors when printing, or unexpected behavior, please reach out to technical support for assistance.Set up a Tax Formo To set up a tax form for online filing, begin by clicking the “My Tax Forms” dropdown menu, and choose “Tax Form Setup”.ooknow your City Account Number, Tax Form type, or your filing status (filing frequency), pleasecontact your Taxing Authority for this information.o If you receive an error message relating to your City Account Number being invalid, you will need to verify that the account number is active with your Taxing Authority.Renew Your Business Licenseo To renew an existing Business License, begin by clicking the “My License Forms” dropdown menu, and choosing “Renew a license”.o On this page, scroll down to the section titled “General Business Applications (GBL) and Renewals.”o If your license is available for renewal on FileLocal, it will appear in this section, with an optionprocess.o Fill out all the required fields and proceed to the payment screen to complete the renewal.o Please note that once you have proceeded to the payment screen, you have a limited amount of time to complete successful payment before the website locks the transaction, which can delay the process.o If the website locks the transaction, you must wait 24 hours for the transaction to unlock, at which point you can attempt payment again by navigating to the “My License Forms” dropdown menu and choosing “Renew a License”. There you will see a list of licenses that are eligible forrenewal, and you can navigate to the item you were attempting to pay for and chooseUpdate Business/User Informationo If you need to update any information relating to your user, business, or location information, begin by clicking the “Account Center” dropdown menu, and choosing “My Account”.o On this page, you will have purple “edit” but tons to the right of each category. User Information, Corporate Information, and Business Locations respectively.oscreen that contains all of the relevant information to that category.othe changes.Obtain Supporto If you need support with the navigation or operation of the website, please reach out to our Technical Support Helpdesk by choosing “Support” at the top of the screen.o From this dropdown menu, you can choose “Contact Us” to place a phone call to our Technical Support Helpdesk.o For faster support, you can alternatively choose “Email Us” from the “Support” dropdown menu and send us a message. Emails are typically answered within 24 hours.o If you need support with Tax or Business License specific regulations, Account Numbers, or Tax Worksheet questions, please reach out to your Taxing Authority by clicking “Contact City”.o On this page, click the “city” dropdown menu, and choose the city relevant to you r concern.o Their contact information will appear on this page.FileLocal Support DeskPhone: 225-215-0052Toll Free: 1-877-693-4435Email:***************************FileLocal is a trademark of the Washington Multi-city Business License and Tax Portal Agency。
Oracle PeopleSoft Receivables 用户指南说明书
Oracle PeopleSoft ReceivablesOracle’s PeopleSoft Receivables offers a powerful and flexible solution for managing credit, collections, deductions, and disputes, in addition to core receivables processes. PeopleSoft Receivables enables you to increase cash flow, reduce operating costs, minimize bad debt, and ensure compliance with accounting guidelines. It increases efficiency with automated transaction, deduction, and exception processing, and reduces credit risk with real-time credit and collection data. PeopleSoft Receivables also allows you to improve working capital management with integrated credit and collection capabilities. Credit and Collection ManagementBy integrating credit and collection management into the receivables process, PeopleSoft Receivables allows you to manage customer account balances consistently and automatically.PeopleSoft Receivables allows you to:Review action items, analyze customer information, and perform appropriate actions using the Credit and Collections Workbench, a central point for collections managers.Figure 1.The Collections Workbench, Action List.Key FeaturesManage collectionsoperations with the Creditand Collections Workbench Improve visibility you’re your customer base and theiroutstanding balances withmultilevel hierarchyReduce risks associated with extending credit with riskscoringPrioritize collection effortsMinimize data entryApply paymentsautomaticallyMaximize cost efficiency with deduction and exceptionprocessingIncrease efficiency with a flexible business structureand reportingSupport multinationalprocessing standardsLower costs with industry specific featuresPerform entry eventprocessing to meet U.S.federal governmentrequirements.Support encumbranceaccounting with PeopleSoftCommitment Control.Manage VAT or GSTprocessing and reportingrequirements.Provide EDI and EFTinterfaces to support localelectronic deposit formats. Enter deposits automatically using electronic bankreconciliation to meet globalaccounting practices.Figure 2. Improve cash flow and increase return on investments using the Collections Workbench, which contains configurable customer summary and action lists.View customer relationships, and drill down to collection activities for a specific customer using a context-sensitive graphic representation thatshows the multi-level hierarchy for customers as defined in the customer records.Leverage receivables functionality to increase the collection efficiency.Quickly assess the status of a customer's account by accessing balance and customer history trends, including the most recent conversation, in a single view.Analyze customer activity by viewing a chronological history of transactions over a specified period of time, and drilling into item-level information.Reduce manual credit and collection efforts by setting up business rules to identify conditions, such as past due accounts, customers reaching theircredit limit, large balances coming due, or conversations requiring follow-up that demand a response. Use business rules to trigger an appropriate action, which is assigned to an action owner, or performed automatically by thesystem, such as generating statements, dunning letters, or placing acustomer on credit hold.Drive down accountability throughout the organization by assigning actions to owners and alerting them to conditions that require their review, input, or action. Monitor the status of actions, re-assign actions, and receive alerts when actions are not performed on time.Automatically fax or email correspondence using the integration with 3rd-party, separately licensed software.Manage customer account information by storing and maintaining an unlimited number of addresses and contacts per customer, as well as the history of credit status, disputes, and conversations. Li nk a conversation to a customer or item, and attach documents to a conversation.Organize customers into corporate account, correspondence, and remit- Enter and apply payments to items in any currency,including partial payments. Use customer- and vendor-initiated draft payments toaccommodate globalpayment and accountingpractices.Key BenefitsEnhance credit and collection managementStreamline and automate transaction processingMaximize cash and reduce liabilitiesMeet your unique global and industry requirementsPrioritize collection efforts based on a risk classification of customers and balances using risk scoring rules. Create an action list for high-risk scores using the Condition Monitor.Reduce your credit risk through better credit decisions using a real-time interface to Dun & Bradstreet customer information.Define global credit limits, and view customer balance and aging information in the associated currency, with the customer's credit limit.Share customer information and credit evaluation with PeopleSoft Billing, Payables, and Order Management.Maximize Cost Efficiency with Deduction and Exception ProcessingUsing the deduction and dispute management functionality within PeopleSoft Receivables enables you to handle exceptions quickly and cost effectively. This feature allows you to:Apply partial payments or create deductions f or short payments.Create multiple deductions per payment with user-specified entry types and reason codes for analysis and tracking.Identify operational issues that cause underpayment or payment delays with deduction and dispute reason codes.Resolve exceptions faster by assigning deductions and disputed items to an action owner, based on a reason code, customer, or business unit. Assign action items to owners and alert them when a response is required.Increase exception resolution by extending self-service capabilities to sales people, brokers, and customers.Research items using advanced search criteria to build multipurpose item lists.Drill down to detailed item and customer information in PeopleSoft Order Management, Billing, and Contracts.Analyze your receivables balance at a more granular level by including or excluding exception transactions such as deductions, disputed items, orcollected items.Streamline Transaction ProcessingIncrease efficiency by automating and streamlining transaction processing. You can manage all of your receivables activities from the Receivables WorkCenter, which allows you to manage daily work, review exceptions, view reports, and take needed actions.F igure 3. Use the Receivables WorkCenter to manage all receivables activities.The Receivables WorkCenter allows you to:Upload Excel payment and/or remittance information into the system quickly and accurately, dramatically increasing productivity.Utilize the Credit Card Worksheet, which has the same look and feel of payment sheet processing.Reclassify journal entries for transmission certified for the JFMIP/FSIO incremental partial 224 test.Identify, apply, and post payments online, or during background processing. Identify customers by name, customer identifier, MICR identifier, city, postal code, item identifier, purchase order identifier, or document referenceidentifier.Perform direct online updates during transaction entry. Combinations are verified as they are entered, to significantly reduce invalid transactionentries.Link entries to projects being managed in PeopleSoft Project Costing.Save applications in progress when research is required for completion.Write off small remaining balances based on user-defined tolerances.Pay off individual items, or the entire customer balance using credit card processing.Increase collection efficiency through direct debit payments. Generate an EFT file and submit it using a third-party integration, or use PeopleSoft Cash Management's Financial Gateway feature to remit the direct debit to thebank.Create customized accounting templates to minimize data entry andstreamline how each user performs their tasks.Track promises to pay an item, or multiple items, by customer, configure a tolerance level for a promise, and track the number of unfulfilled promises over time.Generate a zero dollar pre-note payment to confirm account information prior making a payment.Flexible Item Payment Processing and Maintenance Automatically apply payments using user-defined algorithms specified at the customer level. Apply payments to more than one customer, and among multiple business units, without dividing or splitting the payments.Define your own payment terms to calculate due dates and discount amounts.Perform routine item maintenance online, or during background processing.You can use a worksheet tool, or automate the process using rule-basedmethods for matching debits and credits.Eliminate the need to search through a maintenance worksheet to match transactions by creating match groups that contain associated credits and debits based on criteria that you specify.Identify, apply, and post payments on demand for real-time updates to customer balances and PeopleSoft General Ledger, or use backgroundprocessing for less time-sensitive transactions.Provide split stream processing for electronically transmitted payments with time-delayed remittance advices.Enter deposits automatically using electronic bank reconciliation processing to meet global accounting practices.Un-post payments and reapply as needed.Handle a high volumes of transactions with parallel processing for superior batch performance.Post multi-book journal entries in real-time to maintain ledgers in multiple currencies.Calculate realized and unrealized gain and loss based on your rules and timing.Increase Efficiency with Flexible Business Structure and ReportingStructure accounting processes to reflect your preferred method of handling receivables.Define your own account fields and business units.Share control tables among business units.Audit changes to business unit information.Use a centralized model between PeopleSoft Receivables and PeopleSoft General Ledger for handling inter-unit and intra-unit processing, and for automated balancing on account fields other than the business unit.Enable netting of payable and receivable transactions.Support encumbrance accounting, including visibility into collected and accrued revenue, with or without budget checking, using PeopleSoftCommitment Control.Use cross product drill down to access application entries in PeopleSoft systems.Generate aging analysis and statements faster using parallel processingcapabilities.Approve write-offs using the Approval Workflow Framework.Leverage a robust package of Receivables and Collections Insight Dashboards for analysis regarding Receivables Operations, CollectorPerformance, and Customer Aging.Figure 4. Collection and AR Aging Analytic DashboardsOffer Self-service Functionality through PeopleSoft eBill PaymentPeopleSoft eBill Payment leverages PeopleSoft Receivables and Billing to offer self-service benefits to customers. Use PeopleSoft eBill Payment to:Provide access to customer online account balance information.Enable electronic bill presentment to view bill details online.Enable your customers to pay individual bills, or entire account balances, using direct debit or credit card payment methods.Oracle’s PeopleSoft Financial Management Solutions Oracle’s PeopleSoft Receivables is part of an integrated family of financial accounting and analytic applications. These solutions provide flexible, best practice business processes and greater insight into performance; helping Related Products PeopleSoft Receivables closely integrates with several PeopleSoft applications:General LedgerBillingeBill PaymentOrder ManagementPurchasingProject CostingContractsLease Admin istrationPayablesCash ManagementRelated ServicesThe following services are available from Oracle Support Services:Update Subscription Services Product Support ServicesOnline DBAConnect with usCall +1.800.ORACLE1 or visit . Outside North America, find your local office at: /contact. /oracle /oracleCopyright © 2023, Oracle and/or its affiliates. All rights reserved. This document is provided for information purposes only, and the contents hereof are subject to change without notice. This document is not warranted to be error-free, nor subject to any other warranties or conditions, whether expressed orally or implied in law, including implied warranties and conditions of merchantability or fitness for a particular purpose. We specifically disclaim any liability with respect to this document, and no contractual obligations are formed either directly or indirectly by this document. This document may not be reproduced or transmitted in any form or by any means, electronic or mechanical, for any purpose, without our prior written permission.This device has not been authorized as required by the rules of the Federal Communications Commission. This device is not, and may not be, offered for sale or lease, or sold or leased, until authorization is obtained. Oracle and Java are registered trademarks of Oracle and/or its affiliates. Other names may be trademarks of their respective owners.Intel and Intel Xeon are trademarks or registered trademarks of Intel Corporation. All SPARC trademarks are used under license and are trademarks or r egistered trademarks of SPARC International, Inc. AMD, Opteron, the AMD logo, and the AMD Opteron logo are trademarks or registered trademarks of Advanced Micro Devices. UNIX is a registered trademark of The Open Group. 0120Disclaimer: If you are unsure whether your data sheet needs a disclaimer, read the revenue recognition policy. If you have further questions about your content and the disclaimer requirements, e-mail ********************.。
【参考文档】保证产品全部自己检验英文申明-推荐word版 (15页)
本文部分内容来自网络整理，本司不为其真实性负责，如有异议或侵权请及时联系，本司将立即删除！== 本文为word格式，下载后可方便编辑和修改！ ==保证产品全部自己检验英文申明篇一：产品检验保证书辰昊铝塑复合节能窗产品质量保证书为保证铝合金门窗工程的生产质量、安装质量达到部级优良标准，公司要求施工人员必须严格按照设计图纸和有关文件，以及国家颁发的施工验收规范评定标准进行施工。
1、公司建立以iso9001国际标准质量体系为核心的全面质量管理体系，该体系主要包括：管理规定、信息反馈、组织机构、规章制度、质量检验评定、标准工作体系、质量教育、培训体制、质量策划、质量体系审核、质量改进等质量管理活动。
2公司的质量方针为“坚持标准、业主满意、信守合同、争创一流”。
质量保证体系的目标是：用户至上，在满足用户要求的同时，全方位的为用户提供优质的服务。
施工中尽可能地采用新技术、新材料、新方法，力争与国际接轨，工程一次验收优良率达到100%。
3进行全员、全过程的质量教育和培训，贯彻“百年大计质量第一”的思想，使全国职工树立进度服从质量，严格行使质量否决权，奖优罚劣的观念，树立预防为主、检防结合、避免通病消除隐患的观念。
树立质量是生命、是企业自上而下发展基础的观念。
4建立一整套质量保证组织体系，公司设有以总经理挂帅的质量保证领导小组、制定各级领导各部门和重点岗位的质量责任制。
建立以公司质量保证领导小组为领导，各职能部门密切配合的综合质量管理机构，在工程施工中实施检查、监督、指导职能，从机构组织上对工程质量给予充分保证。
公司质量部门具体负责质量信息的收集、整理分析、反馈，以及行使质量否决权，实行工序程序控制。
5针对工程具体情况，公司制定三级质量保证体系管理机构，具体由公司质量保证领导小组对各工程项目实行质量监控；由项目经理、工长、质量检查员、工程技术员组成的工程项目质量保证小组直接管理和评定；由班、组长执行质量规章制度，严格执行质量“三检制”。
BIOS设置英文单词
BIOS设置英文单词Standard 标准Password密码Advanced 高级Management管理Chipset 芯片组Information信息Integrated 集成Softmenu软超频Power 电源Main主要的Pnp/PCI 即插即用Change更改Health健康Clear清除Security安全Load载入Administrators管理员Supervisor超级用户User用户Save\Saving保存Exit\Quit退出Features\set设置Featare特征Function功能Frequency频率Fast/Normal快\正常Fail-safe安全设置Fan风扇Sequence顺序Support支持Status状态Select选择Seek查找Serial串口Screen屏幕Service Tag服务编码S.M.A.R.T自动监测Off\shutdown关机Cache高速缓存Checking检查Control控制Config配置Compatible兼容Channel通道Calibration校准Option选项Onboard板载集成Optimized优化OS操作系统Port接口Performance处理器Parameter参数Press按Protection保护Defaults默认值Display\Show显示Delay延迟Discard放弃Diagnosis诊断Wakeup唤醒Wireless\WLAN无线Warning警告Wait等待Battery电池Brightness亮度Bluetooth蓝牙Base基本Beep提示音Total总Test测试Typematic击键Thermal温度Transfer传输Touch触摸All\But全部\除外ACPI电源接口Access访问Audio音频Adapter适配器Masic音乐Monitor监控Maintenance维修Virus病毒Language语言Virtualization虚拟技术Hotkey开关信号Extended扩展Error错误Quick快速Internal内部Halt on出错暂停。
mba fa 《financial accounting》 习题答案4
CHAPTER 4THE MECHANICS OF FINANCIAL ACCOUNTINGBRIEF EXERCISESBE4–1Transaction Assets = Liabilities + Stockholders’ Equity Paid $3,656 to purchase + 3,656property, plant and equip. - 3,656Issued common stock + 967 = + 967for $967Recorded depreciation -4,651 = -4,651of $4,651Net effect -3,684 = -3,684b. The transaction to purchase property, plant and equipment does not appear to affect theaccounting equation. This is because both sides of the transaction affect the asset side of the balance sheet. Intel pays cash for p,p,&e; this reduces cash and increases fixed assets. All of the other transactions affect both sides of the balance sheet.BE4–2Transaction Assets = Liabilities + Stockholders’ Equity Borrowed $350 from banks, + 350 = +350issuing long-term debtPaid cash dividends of $208 - 208 = - 208Issued common stock for $28 + 28 = +28Paid $250 to reducelong-term debt -250 = -250 ___Net effect - 80 = +100 -180b. The net effect on the company’s long-term debt balance is to increase it by $100. Two sourcesthat could have provided the cash to finance the net effect of these four transactions are funds from operations and funds from investing activities. All of the transactions shown here are financing activities, which show a use of $80 for financing activities.1BE4–3Transaction Assets = Liabilities + Stockholders’ Equity Recognized revenues +953 = +953of $953, in exchange foraccounts receivable.Paid $431 for sales and -431 = -431marketing.Issued common stock for $78 +78 = +78Purchased marketable -1,166securities for $1,166 +1,166 = _____Net effect +600 = +600b. The first and second transactions would be reflected on the income statement. Yahoo wouldshow $953 of revenue on the income statement. Yahoo would also show sales and marketing expense of $431.All of these transactions would directly or indirectly be reflected on the statement of cash flows.The first two transactions would be netted in the cash from operations section, the third transaction would be in the financing section and the fourth transaction would be in the operations section.EXERCISESE4–1Assets = Liabilities + Stockholders' Equity(1) + 30,000 + 30,000(2) – 20,000+ 20,000(3) + 9,000 +9,000(4) + 8,000 + 8,000(5) – 5,500 – 5,500(6) – 500 – 500Total 41,000 9,000 32,000Note:Transactions (4), (5), and (6) are initially recorded in temporary accounts and are closed into the Retained Earnings account, which is part of stockholders' equity.E4–2Assets = Liabilities +Stockholders' EquityAccounts Notes Contributed RetainedCash + Receivable + Land = Payable + Capital + Earnings(1) + 30,000 +30,000(2) – 20,000 +20,000(3) + 9,000 +9,000(4) +8,000 + 8,000(5) – 5,500 – 5,500(6) – 500 – 500 Total 13,000 8,000 20,000 9,000 30,000 2,000Note:Transactions (4), (5), and (6) are initially recorded in temporary accounts and are closed into the Retained Earnings account, which is part of stockholders' equity.E4–3X CompanyIncome StatementFor the Year EndedRevenues..................................................................................................$ 8,000Operating expenses..................................................................................5,500Net income................................................................................................$ 2,500X CompanyStatement of Stockholders’ EquityFor the Year EndedContributed RetainedCapital EarningsBeginning balance $ 0 $ 0Net income 2,500Dividends (500)Owner contribution 30,000 _______Ending balance $ 30,000 $ 2,000X CompanyBalance SheetAs ofAssets Liabilities and Stockholders' EquityCash ....................................$ 13,000 Notes payable........................$ 9,000Accounts receivable.............8,000 Contributed capital.................30,000Land ....................................20,000 Retained earnings..................2,000Total liabilities andTotal assets..........................$41,000 stockholders' equity...........$ 41,000E4–3 ConcludedX CompanyStatement of Cash FlowsFor the Year EndedCash flows from operating activities:Cash payments for expenses..................................... $ (5,500) Cash flows from investing activities:Purchase of land......................................................... (20,000) Cash flows from financing activities:Cash contributions from owners................................ $ 30,000Proceeds from bank loan........................................... 9,000Payments of cash dividend (500)Net cash flow from financing activities.................. 38,500 Net increase in cash........................................................ $ 13,000 Beginning cash balance.. 0Ending cash balance....................................................... $ 13,000 E4–4Assets = Liabilities + Stockholders' Equity(1) +10,000 + 10,000(2) + 8,000 + 8,000(3) – 3,000 + 3,000 – 6,000(4) +12,000 + 10,000– 2,000(5) – 400 – 400(6) + 7,000 + 1,000– 6,000Total 25,600 13,000 12,600Cathedral EnterprisesIncome StatementFor the Year EndedFees earned.................................................................................................$ 8,000 Expenses......................................................................................................(6,000) Gain on sale of land.....................................................................................1,000 Net income...................................................................................................$ 3,000 E4–4 ConcludedCathedral EnterprisesStatement of Stockholders’ EquityFor the Year EndedContributed RetainedCapital EarningsBeginning balance $ 0 $ 0Net income 3,000Dividends (400)Stockholder contribution 10,000 ______Ending balance $ 10,000 $ 2,600Cathedral EnterprisesBalance SheetAs ofAssets Liabilities and Stockholders' EquityCash ....................................$ 17,600 Misc. payable.........................$ 3,000Receivables..........................2,000 Long-term note......................10,000Land ....................................6,000 Contributed capital.................10,000Retained earnings..................2,600Total liabilities andTotal assets..........................$25,600 stockholders' equity...........$25,600Cathedral EnterprisesStatement of Cash FlowsFor the Year EndedCash flows from operating activities:Cash collected from customers.................................. $ 6,000Cash paid for expenses.............................................. (3,000)Net cash increase from operating activities.......... $ 3,000 Cash flows from investing activities:Proceeds from sale of land........................................ $ 7,000Cash paid for land...................................................... (2,000)Net cash increase from investing activities........... 5,000 Cash flows from financing activities:Contributions from stockholders................................ $ 10,000Dividends paid to stockholders (400)Net cash increase from financing activities........... 9,600 Increase in cash.............................................................. $ 17,600Beginning cash balance 0Ending cash balance....................................................... $ 17,600Note: Even though $12,000 worth of land was purchased only $2,000 is shown on this statement because the balance ($10,000) was paid for with a promise to pay cash in the future (loan). So only $2,000 of cash was used this year.E4–5(1) This financial event does not have accounting significance. Entries are made to record financialevents that affect the company's current financial condition. In this case, the new contract will affect the company's future financial condition by affecting the dollar value of future events as the new contract is implemented. Simply signing the contract does not affect the company's current financial position.(2) This financial event does have accounting significance. The receipt of cash in exchange forissuing debt affects the company's current financial position by increasing both the amount of cash the company has and the obligations the company has to other entities. Thus, an entry is necessary, and the entry would be:Cash (+A)................................................................................. 200,000Bonds Payable (+L)............................................................ 200,000 Issued bonds.(3) This event does not have accounting significance. The retirement of an official does notinfluence the company's current financial position.(4) This financial event does have accounting significance. Receiving cash from a customer wouldchange the company's current financial position. The entry would be:Cash (+A)................................................................................. 10,000Accounts Receivable (–A).................................................. 10,000 Collected cash from customers.(5) This financial event does have accounting significance. Payment of a liability will change acompany's current financial position by decreasing both the amount of cash the company has and the company's obligations to other entities. The entry would be:Accrued Interest Payable (–L).................................................. 1,000Cash (–A)........................................................................... 1,000 Paid interest previously incurred.(6) This financial event does not have accounting significance. Long-lived assets are reported atoriginal cost less accumulated depreciation. Increases in market value above the reported amounts are not reported because market values on long-lived assets are not objective (i.e., are not reliable).(7) This financial event does have accounting significance. The purchase of an insurance policyrepresents a change in the company's financial position because the company has less cash and because the company has acquired the benefit of insurance coverage. However, the value of the policy has no influence on the company. The appropriate entry would be:Prepaid Insurance (+A)............................................................ 1,500Cash (–A)........................................................................... 1,500 Purchased insurance coverage.(8) This financial event does not have accounting significance. Simply placing an order does notaffect a company's financial position. That is, the company has not experienced a change in the amount of cash it has, the amount it owes other entities, and so forth. The company's position does not change until it legally owns the goods.E4–6Account Financial Statement Accounting EquationFlight Equipment Balance Sheet AssetsPassenger Revenue Income Statement Owners’ EquityRetained Earnings Balance Sheet Owners’ EquityNotes Payable Balance Sheet LiabilitiesInterest Expense Income Statement Owners’ EquityAccounts Receivable Balance Sheet AssetsDividends Balance Sheet Owners’ EquityPrepaid Expenses Balance Sheet AssetsAccounts Payable Balance Sheet LiabilitiesCommon Stock Balance Sheet Owners’ EquityFuel Expense Income Statement Owners’ EquityOther Revenues Income Statement Owners’ EquityShort-Term Investments Balance Sheet AssetsDepreciation Expense Income Statement Owners’ EquityGain - Sale of Investment Income Statement Owners’ EquityE4–7Bristol-Myers SquibbIncome StatementFor the Year Ended December 31, 2002Revenue:Sales........................................................................... $18,106Loss on sales of business (30)Total revenue......................................................... $ 18,076 Expenses:Cost of goods sold...................................................... $ 6,532Selling and adm. Expense.......................................... 4,124Advertising and product expense............................... 1,143Research and dev. expense....................................... 2,206Other expenses.......................................................... 1,934Total expenses....................................................... 15,939 Net income...................................................................... $ 2,137 E4–7 ConcludedBristol-Myers SquibbBalance SheetAs of December 31, 2002Assets Liabilities and Stockholders' EquityCash and equivalents...........$ 2,367 Accounts payable...................$ 1,551 Marketable securities...........1,622Accounts receivable.............2,968 Accrued payables..................5,087 Other current assets.............3,103 Short-term borrowings...........1,379Other current liabilities (470)Property, plant and equipment 5,334 Long-term liabilities................7,779Other noncurrent assets.......9,628 Stockholders’ equity...............8,756Total liabilities andTotal assets..........................$ 25,022 stockholders’ equity $ 25,022Bristol-Myers SquibbStatement of Cash FlowsFor the Year Ended December 31, 2002Cash flows from operating activities:Net income................................................... $ 2,137Adjustments:Total adjustments.................................... (1,192)Net cash increase (decrease)due to operating activities................... $ 945 Cash flows from investing activities:Net cash increase (decrease) due toinvesting activities............................... (2,030) Cash flows from financing activities:Net cash increase (decrease) due tofinancing activities............................... (1,117) Increase in cash balance.................................. $ (2,202)Beginning cash balance.................................... 4,569Ending cash balance......................................... $ 2,367The company appears to be in very good financial condition. The company is very profitable with a 12% net income margin ($2,137/$18,106). The company has an extremely strong balance sheet with very good liquidity; working capital is $1,573 ($10,060 - $8,487).E4–8a. Ending cash = Beginning cash + Cash inflows – Cash outflows= $9,000 + $133,500 – $99,500= $43,000Note: Since Cash is an asset, cash inflows are recorded on the debit, or left-hand side of the T account, and cash outflows are recorded on the credit, or right-hand side of the Taccount.b.Miller ManufacturingStatement of Cash FlowsFor the Year Ended December 31, 2006Cash flows from operating activities:Cash collections from customers............................... $ 95,000Payment of salaries.................................................... (26,500)Payment of miscellaneous expenses......................... (13,000)Payment of rent.......................................................... (7,000)Payment of interest..................................................... (3,000)Net cash increase from operating activities.......... $ 45,500 Cash flows from investing activities:Proceeds from sale of land........................................ $ 7,500Purchase of long-term investments........................... (10,000)Purchase of equipment.............................................. (24,000)Net cash decrease from investing activities.......... (26,500) Cash flows from financing activities:Proceeds from issuance of common stock................ $ 15,000Proceeds from borrowing........................................... 16,000Payment of bank loan................................................. (12,000)Payment of dividends................................................. (4,000)Net cash increase from financing activities........... 15,000 Increase (decrease) in cash balance.............................. $ 34,000 Beginning cash balance.................................................. 9,000 Ending cash balance....................................................... $ 43,000E4–9a.(1) Cash (+A)........................................................................... 15,000Common Stock (+SE)................................................... 15,000 Issued common stock.(2) Cash (+A)........................................................................... 4,000Fees Earned (R, +SE)................................................... 4,000 Sold services for cash.(3) Wage Expense (E, –SE).................................................... 1,600Cash (–A)...................................................................... 1,600 Incurred and paid wages.(4) Investment in Land (+A)..................................................... 9,000Cash (–A)...................................................................... 9,000Purchased land as an investment.(5) Dividends (–SE)................................................................. 2,000Cash (–A)...................................................................... 2,000 Declared and paid dividend.(6) Cash (+A)........................................................................... 3,500Land (–A)....................................................................... 3,000Gain on Sale of Land (Ga, +SE) (500)Sold land.(7) Interest Expense (E, –SE) (600)Note Payable (+L) (900)Cash (–A)...................................................................... 1,500 Made principal and interest payment.(8) Miscellaneous Expenses (E, –SE)..................................... 1,800Cash (–A)...................................................................... 1,800 Incurred and paid miscellaneous expenses.b.E4–9 Concludedc.Small and AssociatesStatement of Cash FlowsFor the Month Ended January 31, 2006Cash flows from operating activities:Collections from customers........................................ $ 4,000Payment of wages...................................................... (1,600)Payment of interest (600)Payment of miscellaneous expenses......................... (1,800)Net cash decrease from investing activities.......... $ 0 Cash flows from investing activities:Proceeds from sale of land........................................ $ 3,500Purchase of land......................................................... (9,000)Net cash decrease from investing activities.......... (5,500)Cash flows from financing activities:Proceeds from issuance of stock............................... $15,000Repayment of note (900)Dividend payment....................................................... (2,000)Net cash increase from financing activities........... 12,100 Increase in cash balance................................................ $ 6,600 Beginning cash balance.................................................. 5,000 Ending cash balance....................................................... $ 11,600E4–10a. Assets = Liabilities + Stockholders' EquityAccounts Notes Contributed Retained Cash + Receivable + Land = Payable + Capital + Earnings(1) + 12,000 +12,000(2) + 5,000 + 5,000(3) – 10,000 + 10,000(4) – 5,000 – 5,000(5) + 10,000 +4,000 + 14,000(6) – 4,000 – 4,000(7) + 2,800 – 3,000 – 200(8) – 2,200 – 2,200 Total 8,600 4,000 7,000 5,000 12,000 2,600Ed's Lawn ServiceIncome StatementFor the Year Ended December 31, 2006Revenue.......................................................................... $14,000 Rent expense.................................................................. (5,000) Miscellaneous expense................................................... (4,000) Loss on sale of land.. (200)Net income...................................................................... $ 4,800Ed's Lawn ServiceStatement of Stockholders’ EquityFor the Year Ended December 31, 2006Contributed RetainedCapital EarningsBeginning balance, January 1, 2006 $ 0 $ 0Net income 4,800Dividends (2,200)Stockholder contribution 12,000 ______Ending balance, December 31, 2006 $ 12,000 $ 2,600Ed's Lawn ServiceBalance SheetAs of December 31, 2006Assets Liabilities and Stockholders' EquityCash ....................................$ 8,600 Notes payable........................$ 5,000 Accounts receivable.............4,000 Contributed capital.................12,000 Land ....................................7,000 Retained earnings..................2,600Total liabilities andTotal assets..........................$19,600 stockholders' equity...........$ 19,600E4–10 ContinuedEd's Lawn ServiceStatement of Cash FlowsFor the Year Ended December 31, 2006Cash flows from operating activities:Cash collected from customers.................................. $ 10,000Rent payments on lawn equipment............................ (5,000)Payment of miscellaneous expenses......................... (4,000)Net cash increase from operating activities.......... $ 1,000 Cash flows from investing activities:Proceeds from sale of land........................................ $ 2,800Cash paid for land...................................................... (10,000)Net cash decrease from investing activities.......... (7,200) Cash flows from financing activities:Stockholder contributions........................................... $ 12,000Proceeds from bank loan........................................... 5,000Dividend payments..................................................... (2,200)Net cash increase from financing activities........... 14,800 Increase in cash.............................................................. $ 8,600 Beginning cash balance.. 0Ending cash balance....................................................... $ 8,600b.(1) Cash (+A)........................................................................... 12,000Contributed Capital (+SE)............................................. 12,000 Collected cash from stockholders.(2) Cash (+A)........................................................................... 5,000Notes Payable (+L)........................................................ 5,000 Borrowed cash from bank.(3) Land (+A)........................................................................... 10,000Cash (–A)...................................................................... 10,000 Purchased land.(4) Rent Expense (E, –SE)...................................................... 5,000Cash (–A)...................................................................... 5,000 Incurred and paid rent expense.(5) Cash (+A)........................................................................... 10,000Accounts Receivable (+A)................................................. 4,000Fees Earned (R, +SE)................................................... 14,000 Rendered services.(6) Miscellaneous Expenses (E, –SE)..................................... 4,000Cash (–A)...................................................................... 4,000 Incurred and paid miscellaneous expenses.E4–10 Continued(7) Cash (+A)........................................................................... 2,800Loss on Sale of Land (Lo, –SE) (200)Land (–A)....................................................................... 3,000 Sold land.(8) Dividends (–SE)................................................................. 2,200Cash (–A)...................................................................... 2,200 Declared and paid cash dividend.*The Ending Balance in the Retained Earnings account is derived by the following formula: Beginning Balance + Revenues – Expenses – Dividends.For a check, refer to the statement of retained earnings.E4–10 ConcludedEd's Lawn ServiceIncome StatementFor the Year Ended December 31, 2006Revenue................................................................................................. $ 14,000 Rent expense......................................................................................... (5,000) Miscellaneous expense.......................................................................... (4,000) Loss on sale of land. (200)Net income............................................................................................. $ 4,800Ed's Lawn ServiceStatement of Stockholders’ EquityFor the Year Ended December 31, 2006Contributed RetainedCapital EarningsBeginning balance, January 1, 2006 $ 0 $ 0Net income 4,800Dividends (2,200)Stockholder contribution 12,000 _____Ending balance, December 31, 2006 $ 12,000 $ 2,600Ed's Lawn ServiceBalance SheetAs of December 31, 2006Assets Liabilities and Stockholders' EquityCash .................................... $ 8,600 Notes payable........................ $ 5,000 Accounts receivable.............4,000 Contributed capital................. 12,000 Land ....................................7,000 Retained earnings.................. 2,600Total liabilities andTotal assets..........................$19,600 stockholders' equity........... $19,600Ed's Lawn ServiceStatement of Cash FlowsFor the Year Ended December 31, 2006Cash flows from operating activities:Cash collected from customers.................................. $ 10,000Rent payments on lawn equipment............................ (5,000)Payment of miscellaneous expenses......................... (4,000)Net cash increase from operating activities.......... $ 1,000 Cash flows from investing activities:Proceeds from sale of land........................................ $ 2,800Cash paid for land...................................................... (10,000)Net cash decrease from investing activities.......... (7,200) Cash flows from financing activities:Stockholder contributions........................................... $ 12,000Proceeds from bank loan........................................... 5,000Dividend payments..................................................... (2,200)Net cash increase from financing activities........... 14,800 Increase in cash.............................................................. $ 8,600 Beginning cash balance.. 0Ending cash balance....................................................... $ 8,600E4–11a. Ending cash balance = $8,000 + $109,500 – $90,000 = $27,500b.Holcomb ManufacturingStatement of Cash FlowsFor the Year Ended December 31, 2006Cash flows from operating activities:Cash collections from customers............................... $ 74,000Payments for inventory............................................... (34,000)Payment of wages...................................................... (16,000)Payment of administrative expenses......................... (12,000)Payment of interest..................................................... (3,000)Net cash increase due to operating activities........ $ 9,000 Cash flows from investing activities:Proceeds from long-term investments....................... $ 12,500Purchase of equipment.............................................. (11,000)Net cash increase due to investing activities........ $ 1,500 Cash flows from financing activities:Proceeds from issuance of common stock................ $ 14,000Proceeds from borrowing........................................... 9,000Repayment of bank loan............................................ (10,000)Payment of dividends................................................. (4,000)Net cash increase due to financing activities........ 9,000 Increase in cash balance................................................ $ 19,500 Beginning cash balance.................................................. 8,000 Ending cash balance....................................................... $ 27,500 E4–12a. (1) The entry is to record rent incurred but not yet paid.(2) The entry is to record the expiration of a previously purchased insurance policy.(3) The entry is to record the expiration of a portion of a fixed asset cost.(4) The entry is to record interest revenue earned but not yet collected.(5) The entry is to record the expiration of a deferred revenue.b. (1) Accrual adjusting entry(2) Cost expiration adjusting entry(3) Cost expiration adjusting entry(4) Accrual adjusting entry(5) Cost expiration adjusting entryE4–13(1) Accrual adjusting entry (7) Investing cash flow(2) Operating cash flow (8) Cost expiration adjusting entry(3) Financing cash flow (9) Operating cash flow(4) Cost expiration adjusting entry (10) Cost expiration adjusting entry(5) Cost expiration adjusting entry (11) Operating cash flow(6) Operating cash flow (12) Cost expiration adjusting entry。
SAP-B1中国认证考试试题
SAP Business One全球认证培训练习题（中英双语）2014-1-3目录一、基础................................................................................................... 错误!未定义书签。
二、主数据 (6)三、采购流程 (9)四、销售流程 (12)五、运费（附加费用） (14)六、拣配与包装 (16)七、单据生成向导 (17)八、单据 (18)九、采购与销售报表 (21)十、标准业务流程及相关财务处理 (23)十一、库存报表 (24)十二、价格清单 (25)十三、计量单位 (26)十四、批次号和序列号 (28)十五、库存交易及相关财务处理 (29)十六、关联模式和直达运货 (31)十七、特殊价格 (33)十八、MRP 物料需求计划 (37)十九、生产 (39)二十、活动和日历 (41)二十一、销售机会 (42)二十二、服务 (45)二十三、佣金组 (50)二十四、会计科目 (51)二十五、过账期间 (52)二十六、预算 (54)二十七、日记账分录 (57)二十八、期末结账（及过账期间） (59)二十九、库存成本财务处理 (60)三十、期初数据 (64)三十一、成本中心 (65)三十二、坏账（可疑债务）与催款 (66)三十三、冲销 (68)三十四、账龄分析 (70)三十五、外币及汇率处理 (71)三十六、对账 (72)三十七、财务报表 (75)三十八、银行 (78)三十九、付款条款 (79)四十、付款向导 (81)四十一、收付款 (82)四十二、预收预付 (84)四十三、信用卡（有待完善） (86)四十四、支票（有待完善） (91)四十五、人力资源 (92)四十六、系统安装与管理 (93)四十七、初始化设置 (96)四十八、权限（有待完善） (99)四十九、审批流程 (104)五十、DTW 及数据导入导出（有待完善） (109)五十一、服务管理器 (111)五十二、Addon及Outlook集成（有待完善）................................... 错误!未定义书签。
LESSON_4
LESSON 4Review materialReview questionsQuestion 1Calculate the missing amounts.a b c dSales € 240,000 € 75,000Cost of goods sold 42,000 268,000 46,000Gross profit 114,000 39,000Operating expenses 95,000 146,000Income (Loss) (€ 8,000) € 48,000 (€ 14,000)Source: Adapted from Larson, Kermit P., Tilly Jenson and Raymond F. Carroll,Fundamental Accounting Principles, Tenth Canadian Edition (Toronto: McGraw-HillRyerson, 2002), Exercise 6-11, page 303Question 2Prepare journal entries for March 20X6 to record the following transactions for a retailstore. Assume a perpetual inventory system.Mar. 2 Purchased merchandise from Blanton Company under the following terms:€3,600 invoice price, 2/15, n/60, FOB factory.3 Paid €200 for shipping charge s on the purchase of March 2.4 Returned to Blanton Company unacceptable merchandise that had an invoice price of €600.17 Sent a cheque to Blanton Company for the March 2 purchase, net of the returned merchandise and applicable discount.18 Purchased merchandise from Fleming Corp. under the following terms:€7,500 invoice price, 2/10, n/30, FOB destination.21 After brief negotiations, received from Fleming Corp. a €2,100 allowance onthe purchase of March 18.28 Sent a cheque to Fleming Corp. paying for the March 18 purchase, net of thediscount and the allowance.Source: Adapted from Larson 10e, Exercise 6-3, page 301Financial Accounting Fundamentals Review material 4 2Question 3Prepare General Journal entries to record the following perpetual system merchandisingtransactions of Minchew Company. (Use a separate account for each receivable andpayable; for example, record the purchase on May 2 in Accounts Payable-Mobley Co.).Minchew Company does not use supplemental records for inventory accounting.May 2 Purchased merchandise from Mobley Co. for €9,000 under credit terms of1/15, n/30, FOB factory.4 Sold merchandise to Cornerstone Co. for €1,200 under credit terms of 2/10,n/60, FOB shipping point. The merchandise had cost €750.4 Paid €150 for frei ght charges on the purchase of May 2.9 Sold merchandise that cost €1,800 for €2,400 cash.10 Purchased merchandise from Richter Co. for €3,450 under credit terms of 2/15,n/60, FOB destination.12 Received a €300 credit memorandum acknowledging the return of merchandise purchased on May 10.14 Received the balance due from Cornerstone Co. for the credit sale dated May4.15 Sold for cash a piece of office equipment for its original cost, €500.17 Paid the balance due to Mobley Co.18 Purchased €820 of clea ning supplies from A & Z Suppliers; terms n/15.20 Sold merchandise that cost €1,350 to Harrill Co. for €1,875 under credit termsof 2/15, n/60, FOB shipping point.22 Issued a €225 credit memorandum to Harrill Co. for an allowance on goodssold on May 20.23 Received a debit memorandum from Harrill Co. for an error that overstated thetotal invoice by €75.25 Paid Richter Co. the balance due.31 Received the balance due from Harrill Co. for the credit sale dated May 20.31 Sold merchandise that cost €4,800to Cornerstone Co. for €7,500 undercreditterms of 2/10, n/60, FOB shipping point.Source: Adapted from Larson 10e, Problem 6-1B, page 317Question 4Beamer Company’s ledger on July 31, the end of the fiscal year, includes the followingaccounts that have normal balances:Merchandiseinventory .......................................................... € 34,800Joy Beamer, capital.............................................................. .. 115,300Joy Beamer, withdrawals.......................................................4,000 Sales................................................................ ....................... 157,200Sales discounts............................................................ ........... 1,700Sales returns andallowances ................................................. 3,500Cost of goodssold ................................................................. 102,000Depreciation expense............................................................. 7,300Salaries expense.............................................................. ....... 29,500Miscellaneous expenses.........................................................2,000Financial Accounting Fundamentals Review material 4 3A physical count of the inventory discloses that the cost of the merchandise on hand is€32,900. Prepare the entry to record this information.Source: Adapted from Larson 10e, QS 6-5, page 299Question 5The following amounts taken from supplementary and accounting records summarizeTransfer Compan y’s merchandising activities during 20X7. Set upT-accounts forMerchandise Inventory and Cost of Goods Sold. Then record the summarized activitiesdirectly in the accounts and compute the account balances.Cost of merchandise sold to customers in salestr ansactions .................. € 186,000Merchandise inventory balance, Dec. 31,20X6...................................... 27,000Invoice cost of merchandise purchases.................................................... 190,500 Shrinkage determined on Dec. 31,20X7 (700)Cost oftransportation-in.................................................... ...................... 1,900Cost of merchandise returned by customers and restored to inventory... 2,200Purchase discountsreceived ............................................................ ........ 1,600Purchase returns and allowances received............................................... 4,100 Source: Adapted from Larson 10e, Exercise 6-13, page 303Question 6(a)The following closing entries for Sabba Co. were made on January 31, 20X6 the end ofits annual accounting period: Sales................................................................ ..................... 531,000Income Summary........................................................... 531,000To close temporary accounts with credit balances.IncomeSummary.............................................................. ... 548,750Cost of Goods Sold........................................................ 301,000 Sales Returns and Allowances....................................... 14,000Sales Discounts............................................................ .. 7,000Selling Expenses............................................................ 117,000General and Administrative Expenses........................... 109,000 Interest Expense. (750)To close temporary accounts with debit balancesRequiredUse the information in the closing entries to preparea. A calculation of net sales.b. A classified multiple-step statement of comprehensive income for the year.Source: Adapted from Larson 10e, Exercise 6-15, page 304Financial Accounting Fundamentals Review material 4 4Question 6(b)The following list of accounts is taken from the December 31, 20X5,unadjusted trialbalance of Perry Sales, a business that is owned by Deborah Perry. Assuming a perpetualinventory system:a. Prepare a work sheet.b. Prepare a multiple-step statement of comprehensive income for the year endedDecember 31, 20X5.c. Journalize the closing entries.Debit CreditCash ................................................................ .............. € 13,000Merchandise inventory ................................................. 1,000Prepaid selling expense................................................. 4,000 Equipment............................................................ ......... 20,000Accumulated depreciation, equipment ......................... € 4,500 Accounts payable..........................................................6,000Salariespayable 0Deborah Perry,capital .................................................. 22,800Deborah Perry, withdrawals ......................................... 1,800 Sales................................................................ .............. 429,000Sales returns and allowances ........................................ 16,500Sales discounts............................................................ .. 4,000Cost of goodssold ........................................................ 211,000 Sales salaries expense................................................... 47,000 Utilities expense, store.................................................. 14,000Other sellingexpenses .................................................. 35,000 Other administrative expenses...................................... 95,000Additional information:Accrued sales salaries amount to €1,600. Prepaid selling expenses of €2,000 haveexpired.Source: Adapted from Larson 10e, Exercise 6-17, page 305Financial Accounting Fundamentals Review material 4 5Question 7Journalize the following merchandising transactions for Scout Systems assuming:a. a periodic systemb. a perpetual system.Nov. 1 Scout Systems purchases merchandise for €1,400 on credit with terms of 2/10,n/30.5 Scout Systems pays for the previous purchase.7 Scout Systems receives payment for returned defective merchandise of €100that was purchased on November 1.10 Scout Systems pays €80 to haul merchandise to its store.13 Scout Systems sells merchandise for €1,500 on account. The cost of themerchandise was €750.16 A customer returns merchandise from the November 13 transaction. The returned item sold for €200 and cost €100. The item will be returned toinventory.Source: Adapted from Larson 10e, Exercise 6-18, page 305Question 8Ethics ChallengeClaire Phelps is a popular high school student who attends approximately four dances ayear at her high school. Each dance requires a new dress and accessories that necessitatea financial outlay of €100 to €200 per event. Claire’s parents inform her that she is “onher own” with respect to financing the dresses. After incurring a major withdrawal fromher savings for the first dance in her second year, Claire developed a different approach.She buys the dress on credit the week before the dance, wears it to the dance, and returnsthe dress the next week for a full refund on her charge card. Required1. Comment on the ethics exhibited by Claire and possible consequences of her actions.2. How does the store account for the dresses that Claire returns Financial Accounting Fundamentals Review material 4 6Review solutionsQuestion 1a b c dSales € 240,000 € 75,000 € 462,000 € 85,000Cost of goods sold 126,000 42,000 268,000 46,000Gross profit from sales € 114,000 € 33,000 € 194,000 € 39,000 Operating expenses 95,000 41,000 146,000 53,000Net Income (Loss) € 19,000 (€ 8,000) € 48,000 (€ 14,000)Question 220X6Mar. 2 Merchandise Inventory .................................... 3,600 Accounts Payable — Blanton Company.... 3,600Purchased merchandise on credit.3 Merchandise Inventory (200)Cash (200)Paid shipping charges on purchased merchandise.4 Accounts Payable — Blanton Company (600)Merchandise Inventory (600)Returned unacceptable merchandise.17 Accounts Payable — Blanton Company.......... 3,000Merchandise Inventory (60)Cash............................................................ 2,940Paid balance within the discount period (2%).18 Merchandise Inventory .................................... 7,500 Accounts Payable — Fleming Corp........... 7,500Purchased merchandise on credit.21 Accounts Payable — Fleming Corp................. 2,100 Merchandise Inventory .............................. 2,100Received an allowance on purchase.28 Accounts Payable — Fleming Corp................. 5,400 Merchandise Inventory. (108)Cash............................................................ 5,292Paid balance within the discount period (2%).Financial Accounting Fundamentals Review material 4 7Question 3MINCHEW COMPANYMay 2 Merchandise Inventory..................................... 9,000 Accounts Payable — Mobley Co............... 9,000Purchased goods on credit.4 Accounts Receivable — Cornerstone Co......... 1,200Sales ...........................................................1,200Sold goods on credit.4 Cost of Goods Sold. (750)Merchandise Inventory (750)To record the cost of the May 4 sale.4 Merchandise Inventory (150)Cash (150)Paid freight on incoming goods.9 Cash.................................................................. 2,400Sales ...........................................................2,400Sold goods for cash.9 Cost of Goods Sold. ......................................... 1,800 Merchandise Inventory............................... 1,800To record the cost of the May 9 sale.10 Merchandise Inventory..................................... 3,450 Accounts Payable — Richter Co................ 3,450Purchased goods on credit.12 Accounts Payable — Richter Co (300)Merchandise Inventory (300)Received credit memo.14 Cash.................................................................. 1,176Sales Discounts (24)Accounts Receivable — Cornerstone Co... 1,200Collected receivable within the 2% discount period.15 Cash (500)Office Equipment (500)To record sale of store equipment at cost.17 Accounts Payable — Mobley Co..................... 9,000 Merchandise Inventory. (90)Cash............................................................8,910Paid payable within the discount period; 1% × €9,000 = €90.Financial Accounting Fundamentals Review material 4 8May 18 Cleaning supplies inventory (820)Accounts payable — A & Z Suppliers (820)Purchased supplies on credit.20 Accounts Receivable — Harrill Co.................. 1,875Sales ...........................................................1,875Sold goods on credit.20 Cost of Goods Sold. ......................................... 1,350 Merchandise Inventory............................... 1,350To record the cost of the May 20 sale.22 Sales Returns and Allowances (225)Accounts Receivable — Harrill Co. (225)Issued credit memo.23Sales ............................................................... .. 75Accounts Receivable — Harrill Co. (75)Received debit memo for error.25 Accounts Payable — Richter Co...................... 3,150 Merchandise Inventory. (63)Cash............................................................3,087Paid payable within the discount period; 2% × €3,150.31 Cash.................................................................. 1,Sales Discounts ................................................ Accounts Receivable — Harrill Co. .......... 1,575Collected receivable within the 2% discount period.31 Accounts Receivable — Cornerstone Co. ....... 7,500Sales ...........................................................7,500Sold goods on credit31 Cost of Goods Sold. ......................................... 4,800 Merchandise Inventory............................... 4,800To record the cost of the May 31 sale.Question 4BEAMER COMPANYJuly 31 Cost of Goods Sold ......................................... 1,900Merchandise Inventory .............................. 1,900€34,800 –€32,900 = €1,900Financial Accounting Fundamentals Review material 4 9Question 5TRANSFER COMPANYMerchandise InventoryBalance, Dec. 31, 20X6 ........ 27,000 Purchase discountsreceived ......... 1,600Invoice cost of purchases....... 190,500 Purchase returns and allowances Returns by customers ............ 2,200received .................................... 4,100Transportation-in .................. 1,900 Cost of salestransactions ............. 186,000Shrinkage (700)Total ...................................... 221,600Total ............................................. 192,400–192,400Balance, Dec. 31, 20X7 ......... 29,200Cost of Goods SoldRepresents all entries torecord the cost componentof sales transactions ...............186,000Represents all entries to recordmerchandise returnedby customers and restored toinventory during 20X7..................2,200Inventory shrinkagerecorded in December 31,20X7, adjusting entry.............700Total ...................................... 186,700Total ............................................. 2,200–2,200Balance ................................. 184,500Question 6(a)a. 531,000 – 14,000 – 7,000 = 510,000b.SABBA CO.Statement of Comprehensive Incomefor year ended January 31, 20X6 Sales................................................................ ........... € 531,000Less: Sales returns and allowances..................... € 14,000 Sales discounts .......................................... 7,000 21,000 Net sales...............................................................€ 510,000Cost of goods sold ..................................................... 301,000Gross profit from sales .............................................. € 209,000Operating expenses:...................................................Selling expe nses................................................... € 117,000General and administrative expenses................... 109,000Total operating expenses ..................................... 226,000 Loss from operations ........................................... € 17,000Other revenues and expenses:..............................Interest expense (750)Netloss ................................................................ ...... € 17,750Question 6(b)Part aPERRY SALESWork Sheetfor year ended December 31, 20X5UnadjustedTrial BalanceAdjustmentsStatement ofComprehensiveIncomeStatement ofFinancial Positionand Statement ofChanges inOwner’s EquityAccountDebit Credit Debit Credit Debit Credit Debit Credit Cash 13,000 13,000Merchandise inventory 1,000 1,000Prepaid selling expenses 4,000 2,000 2,000 Equipment 20,000 20,000Accumulated depreciation, equipment 4,500 4,500 Accounts payable 6,000 6,000Salaries payable 0 1,600 1,600Deborah Perry, capital 22,800 22,800Deborah Perry, withdrawals 1,800 1,800Sales 429,000 429,000Sales returns and allowances 16,500 16,500Sales discounts 4,000 4,000Cost of goods sold 211,000 211,000Sales salaries expense 47,000 1,600 48,600Utilities expense, store 14,000 14,000Other selling expenses 35,000 2,000 37,000Other administrative expenses 95,000 95,000Totals 462,300 462,300 3,600 3,600 426,100 429,000 37,800 34,900Net Income 2,900 2,900Totals 429,000 429,000 37,800 37,800Financial Accounting Fundamentals Review material 4 10Financial Accounting Fundamentals Review material 4 11Part bPERRY SALESStatement of Comprehensive Incomefor year ended December 31, 20X5 Sales............................................................... € 429,000Less: Sal es returns and allowances............... € 16,500Sales discounts .................................... 4,000 20,500Net sales......................................................... € 408,500Cost of goods sold ......................................... 211,000 Gross profit from sales .................................. € 197,500 Operating expenses:Selling expenses:Sales salaries expense .......................... € 48,600Utilities expense, store ......................... 14,000Other selling expenses ......................... 37,000Total selling expenses .......................... € 99,600General and administrative expenses: ..... 95,000Total operating expenses ......................... 194,600Net income..................................................... €2,900Part cClosing entries20X5Dec. 31 Sales ..................................................... 429,000Income Summary............................ 429,000To close sales.31 Income Summary.................................. 426,100Sales Returns and Allowances........ 16,500Sales Discounts............................... 4,000Cost of Goods Sold......................... 211,000Sales Salaries Expense.................... 48,600Utilities Expense............................. 14,000Selling Expenses............................. 37,000Administrative Expenses ................ 95,000To close temporary debit balance accounts.31 Income Summary.................................. 2,900Deborah Perry, Capital ................... 2,900To close the Income Summary account to capital.31 Deborah Perry, Capital ......................... 1,800Deborah Perry, Withdrawals .......... 1,800To close withdrawals to capitalFinancial Accounting Fundamentals Review material 4 12Question 7Scout Systems Scout Systems1. Periodic PerpetualNov. 1 Purchases..................................... 1,400 Merchandise Inventory................ 1,400Accounts Payable ................ 1,400 Accounts Payable ................ 1,400 To record purchases onaccount.To record merchandiseacquisitions on account.2.Nov. 5 Accounts Payable ........................ 1,400 AccountsPayable ........................ 1,400Purchases Discount.............. 28 Merchandise Inventory.. (28)Cash..................................... 1,372 Cash..................................... 1,372To record cash payment withindiscount period.To record cash payment withindiscount period.3.Nov. 7 Cash (98)Cash (98)Purchases Returns andAllowances .....................98 Merchandise Inventory........To record cheque received for98To record cheque received forreturn of purchases previouslypaid for with discount alreadytaken.return of merchandisepreviously paid for withdiscount already taken.4.Nov. 10 Transportation-In......................... 80 Merchandise Inventory. (80)Cash (80)Cash (80)To record payment of freightcharges.To record payment of freightcharges.5.Nov. 13 Accounts Receivable ................... 1,500 Accounts Receivable................... 1,500Sales .................................... 1,500Sales .................................... 1,500To record sale of merchandiseon credit.To record sale of merchandiseon credit.13 Cost of Goods Sold (750)Merchandise Inventory (750)To record cost of merchandisesold.6.Nov. 16 Sales Returns and Allowances .... 200 Sales Returns and Allowances .. (200)Accounts Receivable ........... 200 Accounts Receivable .. (200)To record return of merchandisebought on account.To record return of merchandisebought on account.16 Merchandise Inventory (100)Cost of Goods Sold (100)To record return of merchandiseby customer.Financial Accounting Fundamentals Review material 4 13Question 8Ethics Challenge1. Some students may feel that Claire has devised a clever way to save money. Sheappears to be succeeding in getting something for free. Other students will feel thatClaire is definitely abusing the system and that her ethical code needs a major review.However, it is important to point out that customer abuses such as Claire’s usuallyresult in stores adopting stringent return policies that will impact all customers whohave legitimate needs to return unused products. At some point, Clairewill probablysuffer discomfort when questioned about items that are returned in less than perfectcondition. Also, if st ore managers suspect Claire’s behaviour over time, they may nolonger allow her to shop at their store. If Claire is banned from the store, she willlikely suffer humiliation for herself and her family. Claire’s parents probably do notknow of her scheme and she may suffer additional consequences once they learn ofher practices.2. The store must account for sales returns using a contra-revenue account called Salesreturns and allowances. A dress returned with a sales bill of €100 would be accountedfor as follows (assume the cost of sales was 60% or €60 and that the dress wasreturned to inventory):Sales returns and allowances (100)Accounts receivable (100)Cost of goods sold (60)Merchandise inventory (60)If the dress were not returned to inventory, the second entry would not be required.Financial Accounting Fundamentals Review material 5 1。
外贸业务外语：会计账目英语用语
外贸业务外语：会计账目英语用语会计报表statement of account往来帐目account current现在往来帐||存款额current accout销货帐account sales共同计算帐项joint account未决帐项outstanding account贷方帐项credit account||creditor account 借方帐项debit account||debtor account应付帐||应付未付帐account payable应收帐||应收未收帐account receivable新交易||新帐new account未决帐||老帐old account现金帐cash account流水帐running account暂记帐||未定帐suspense account过期帐||延滞帐overdue account||pastdue account 杂项帐户sundry account详细帐单||明细表detail account呆帐bad account会计项目title of account会计薄||帐薄account-book营业报告书||损益计算表account of budiness||business report借贷细帐||交验帐account rendered明细帐account stated与……银行开立一户头to open an account with与……银行建立交易to keep account with继续记帐to keep account与……有交易to have an account with作成会计帐||有往来帐项to make out an account with清算||清理债务to make up an account清洁帐目||与……停止交易to close one's account with结帐to close an account清理未付款to ask an account||to demand an account结清差额to balance the account with清算to settle an account||to liquidate an account||to square an account 审查帐目||监查帐目to audit an account检查帐目to examine an account转入A的帐户to charge the amount to A's account以计帐方式付款to pay on account代理某人||为某人on one's account||on account of one为自己计算||独立帐目on one's own account由某人收益并负风险on one's account and risk||for one's account and risk由某人负担for one's account||for account of one按某人指示||列入某人帐户by order and for account of one列入5月份帐目for May account编入某中帐项下to pass to the account of||to place to the account of 寄出清算书to send in an account||to send in render an account备注说明，非正文，实际使用可删除如下部分。
Viewing T-Accounts_SPD
Viewing T-AccountsTrigger:ConceptUse the T Accounts page to view General Ledger journals or subledger accounting entries in a graphical T-account format, displayed in the T Accounts page. The system displays information such as the account, the activity detail, the net activity for the entry, and the account balance. You can also choose to view journals or subledger accounting entries as an activity summary report, displayed in the Activity Summary page. The page displays information such as the account, the net activity for the entry, and the account balance. T-accounts can be accessed from General Ledger, the Enter Journals, Journals, and Journal Entry Inquiry pages.T-accounts can also be accessed by an account inquiry, by first drilling down to theJournals page.In this topic, you will view T-accounts .Additional InformationProcedureActionBegin by navigating to the Journals Entry Inquiry page.Click the vertical scrollbar.Click the General Ledger, Vision Operations (USA) link.Click the vertical scrollbar.Click the Inquiry: Journal link.Use the Find Journals page to find journal batches and journal entries. GeneralLedger displays search results in either the Journal Entry Inquiry or EnterJournalspage, depending on your navigation to the Find Journals page.ActionClick in the Batch field.Click the Find button.or Press [Alt+i].Use the Journal Entry Inquiry page to view journal batches and journal entries.ActionClick in the Batch Status field.Click the Review Journal button.or Press [Alt+u].Use the Journals page to view detailed information about the selected journal.ActionClick the T Accounts... button.or Press [Alt+c].Use the T Accounts page to view General Ledger journals or subledger accounting entries in a graphical T-account format. The system displays information such as the account, activity detail, net activity for the entry, and account balance.ActionClick the Activity Summary button.or Press [Alt+m].Use the Activity Summary page to view information such as the account, net activity for the entry, and account balances for journal or subledger entries.ActionClick the Close button.ActionClick the Close button.You have successfully viewed T-accounts. End of Procedure.。
Oracle Retail Fiscal Management Release Notes Rele
Oracle® Retail Fiscal ManagementRelease NotesRelease 14.1.3.1E89406-01September 2017As part of the Oracle Retail Merchandising Operations Management (MOM) productsuite, Oracle Retail Fiscal Management (ORFM) is the Brazil localization solution forthe market.Oracle Retail Fiscal Management (ORFM) Release 14.1.3.1 is a bundled hot fix releasefor ORFM 14.1.3. This release includes enhancements and selected defect fixes forORFM 14.1.3 code. Before you apply this update, make sure that ORFM 14.1.3 isinstalled.Oracle Customer Support investigates submitted issues assuming that all releasedupdates have been applied. It is the customer's decision when to apply a new release;however, delays in applying updates can complicate the support process.This document contains the following topics:■Overview■Hardware and Software Requirements■Running Scripts■Functional Enhancements■Defect Fixes and Documentation■Known Issues■Documentation AccessibilityOverviewOracle Retail Fiscal Management (ORFM) enables retailers to operate in Brazil,receiving and shipping merchandise with a Nota Fiscal (NF). As part of the OracleRetail portfolio, ORFM integrates with Oracle Retail Merchandising System (RMS),Oracle Retail Store Inventory Management (SIM), and Oracle Retail WarehouseManagement System (RWMS). This solution covers localization of end to endmerchandising and supply chain processes, as well as financial integration, forretailers in Brazil.To comply with Brazil´s frequent legislation changes, ORFM has been enhanced byadding new compliance related capabilities to expand coverage on the needs of theBrazil retail market.Hardware and Software RequirementsSee the Oracle Retail Merchandising System with Brazil Localization Installation Guide for additional information about the following:■Hardware and software requirements■Oracle Retail application software compatibilityRunning ScriptsBack up data before running any script, because the scripts provided do not preserve data. See defect reports for details.Check with your database administrator to determine whether your database should be analyzed after a script is run. In many cases, an analysis of the database is necessary to take advantage of new or modified indexes intended to improve performance of the application.Functional EnhancementsThe following functional enhancements are included in Oracle Retail Fiscal Management Release 14.1.3.1:Importation - NF ValidationDirect Import NFs now have automatic validation and automatic link between parent and child NFS. These were manual steps in the direct import fiscal receiving scenario. The automation enhancements brings agility and performance to the process with new system options and validation rules.Support to New NFe (Electronic Fiscal Note) Version 4.0The Brazilian government published updates in the electronic NF layout to be in production in 2017. The new layout introduced new fields and validations. The necessary changes are implemented for NF-e issuing process and integrations as well as in IRL (Invoice Receiving Layer) solution, covering fiscal receiving process too. Segregation of FCP from ICMSFCP (“Fundo de Combate a Pobreza”) is a tax contribution previously associated with the ICMS tax. Updates related to the new NFe layout resulted in the need to segregate this contribution which is now treated as a separate tax during the NF lifecycle. From receiving to managing, storing, and publishing, the FCP tax is treated separately as a new tax code.Fiscal Bookkeeping EnhancementsAdditional fields are included in fiscal reporting integration layer. Besides the fields related to the new NFe layout, additional information is available to fiscal reporting related to referenced fiscal documents, recovery taxes and others. Adjustments are also made to the purge process to account for the additional fields.IRL EnhancementsFlexibility and configurable enhancements in IRL are implemented to better suit specific retailers’ needs. Creation of new system options allow customers to make fiscal document validation rules less restrictive. New NFe events for ‘Operation not performed’ and ‘Unknown Operation’ are now available in IRL. Possibility to store and download the xml file is also included in this version. For more information, see the Oracle Retail Fiscal Management User Guide .Defect Fixes and DocumentationA file named DEFECT MODULE XREF ORFM 14.1.3.1.XLS lists every defect number and the modules and scripts that are included in the patch. Note that scripts do not preserve data. Make sure that all data is backed up before you run any script.Known IssuesThe following defects exist at the time of this release:Documentation AccessibilityFor information about Oracle's commitment to accessibility, visit the OracleAccessibility Program website at/pls/topic/lookup?ctx=acc&id=docacc .Access to Oracle SupportOracle customers that have purchased support have access to electronic support through My Oracle Support. For information, visit/pls/topic/lookup?ctx=acc&id=info or visit /pls/topic/lookup?ctx=acc&id=trs if you are hearing impaired.Oracle Retail Fiscal Management, Release 14.1.3.1E89406-01Copyright © 2017, Oracle and/or its affiliates. All rights reserved.This software and related documentation are provided under a license agreement containing restrictions on use and disclosure and are protected by intellectual property laws. Except as expressly permitted in your license agreement or allowed by law, you may not use, copy, reproduce, translate,Defect Description26730770 L 10NBR_TAXWEB_FISDN L D fails with an ORA-12899:"L10N_BR_NCM_CODES"."NCM_CODE" error.26552173Incorrect location in TRAN_DATA for DNF cancellation if more than one virtual WH.26169200Receiving unexpected item fails with an error in the RIB (Item not on PO and NF).26620567RTV from a PO with Tax/Cost complimentary does not calculate correctly. 26249077WAC is not recalculated after receiving a complimentary Nota Fiscal.26662313Performance issue with L10N_BR_FISCAL_RECLASS_ITEM_SETUP_RETAIL.KSH.26739354 Issue with the FM_VALIDATE_CNPJ_CPF_IE.broadcast, modify, license, transmit, distribute, exhibit, perform, publish, or display any part, in any form, or by any means. Reverse engineering, disassembly, or decompilation of this software, unless required by law for interoperability, is prohibited.The information contained herein is subject to change without notice and is not warranted to be error-free. If you find any errors, please report them to us in writing.If this is software or related documentation that is delivered to the U.S. Government or anyone licensing it on behalf of the U.S. Government, then the following notice is applicable:U.S. GOVERNMENT END USERS: Oracle programs, including any operating system, integrated software, any programs installed on the hardware, and/or documentation, delivered to U.S. Government end users are "commercial computer software" pursuant to the applicable Federal Acquisition Regulation and agency-specific supplemental regulations. As such, use, duplication, disclosure, modification, and adaptation of the programs, including any operating system, integrated software, any programs installed on the hardware, and/or documentation, shall be subject to license terms and license restrictions applicable to the programs. No other rights are granted to the U.S. Government.This software or hardware is developed for general use in a variety of information management applications. It is not developed or intended for use in any inherently dangerous applications, including applications that may create a risk of personal injury. If you use this software or hardware in dangerous applications, then you shall be responsible to take all appropriate fail-safe, backup, redundancy, and other measures to ensure its safe use. Oracle Corporation and its affiliates disclaim any liability for any damages caused by use of this software or hardware in dangerous applications.Oracle and Java are registered trademarks of Oracle and/or its affiliates. Other names may be trademarks of their respective owners.Intel and Intel Xeon are trademarks or registered trademarks of Intel Corporation. All SPARC trademarks are used under license and are trademarks or registered trademarks of SPARC International, Inc. AMD, Opteron, the AMD logo, and the AMD Opteron logo are trademarks or registered trademarks of Advanced Micro Devices. UNIX is a registered trademark of The Open Group.This software or hardware and documentation may provide access to or information about content, products, and services from third parties. Oracle Corporation and its affiliates are not responsible for and expressly disclaim all warranties of any kind with respect to third-party content, products, and services unless otherwise set forth in an applicable agreement between you and Oracle. Oracle Corporation and its affiliates will not be responsible for any loss, costs, or damages incurred due to your access to or use of third-party content, products, or services, except as set forth in an applicable agreement between you and Oracle.Licensing Note: This media pack includes a Restricted Use license for Oracle Retail Predictive Application Server (RPAS) - Enterprise Engine to support Oracle® Retail Analytic Parameter Calculator for Regular Price Optimization only.Value-Added Reseller (VAR) LanguageOracle Retail VAR ApplicationsThe following restrictions and provisions only apply to the programs referred to in this section and licensed to you. You acknowledge that the programs may contain third party software (VAR applications) licensed to Oracle. Depending upon your product and its version number, the VAR applications may include:(i) the MicroStrategy Components developed and licensed by MicroStrategy Services Corporation (MicroStrategy) of McLean, Virginia to Oracle and imbedded in the MicroStrategy for Oracle Retail Data Warehouse and MicroStrategy for Oracle Retail Planning & Optimization applications.(ii) the Wavelink component developed and licensed by Wavelink Corporation (Wavelink) of Kirkland, Washington, to Oracle and imbedded in Oracle Retail Mobile Store Inventory Management.(iii) the software component known as Access Via™ licensed by Access Via of Seattle, Washington, and imbedded in Oracle Retail Signs and Oracle Retail Labels and Tags.(iv) the software component known as Adobe Flex™ licensed by Adobe Systems Incorporated of San Jose, California, and imbedded in Oracle Retail Promotion Planning & Optimization application.You acknowledge and confirm that Oracle grants you use of only the object code of the VAR Applications. Oracle will not deliver source code to the VAR Applications to you. Notwithstanding any other term or condition of the agreement and this ordering document, you shall not cause or permit alteration of any VAR Applications. For purposes of this section, “alteration” refers to all alterations, translations, upgrades, enhancements, customizations or modifications of all or any portion of the VAR Applications including all reconfigurations, reassembly or reverse assembly,re-engineering or reverse engineering and recompilations or reverse compilations of the VAR Applications or any derivatives of the VAR Applications. You acknowledge that it shall be a breach of the agreement to utilize the relationship, and/or confidential information of the VAR Applications for purposes of competitive discovery.The VAR Applications contain trade secrets of Oracle and Oracle's licensors and Customer shall not attempt, cause, or permit the alteration, decompilation, reverse engineering, disassembly or other reduction of the VAR Applications to a human perceivable form. Oracle reserves the right to replace, with functional equivalent software, any of the VAR Applications in future releases of the applicable program.。
微生物日常管理检测标准
微生物日常管理检测标准1.0 去离子水系统1.2 实验室去离子水系统配培养基的去离子水/ Water bath water 水浴锅内的水控制标准：TPC>50cfu/ml，检出致病菌行动计划：消毒实验室的DI water 管道/ 更换水浴锅内的水并进行消毒；密切留意相关样品（原料/半成品/成品）的检测。
2.0 空气质量2.1车间2.2取样方法：平板沉降法：把90mm的TSA平板静置于取样处，暴露15分钟。
然后，TSA平板在32摄氏度下培养48小时后，再转入25摄氏度继续培养至5天。
最终对TSA平板计数，TSA平板上总和为90mm平板的菌落数。
任何区域从Level-I开始监控，如果1个月的所有数据都满足Alert limit，可申请减频到Level-II；但一旦有数据超出Action limit，必须重新转回Level-I。
2.3.1行动计划：Alert limit action plan: MDMS 负责人到线上对超alert limit 的生产线做环境与设备卫生的检查Action limit action plan: 1.通知取样人对超action limit 的点重取样; 2.MDMS 负责人将level II 的取样频率降为level I取样频率; 3.MDMS Owner查超action limit的生产线当天生产的成品质量是否微生物有异常; 4.MDMS Owner查设备的清洁记录和空气过滤系统的清洁记录。
2.4.1取样方法：平板沉降法：把90mm的TSA平板静置于取样处，按上述要求暴露至规定时间。
然后，TSA 平板在32摄氏度下培养48小时后，再转入25摄氏度继续培养至5天。
最终对TSA平板计数，TSA平板上总和为90mm平板的菌落数。
2.5人手：> 300cfu/手。
ACCA F3 Suspense Account那一章的讲义
Suspense accounts and error correctionby Neil Stein 25 Jul 2003 Professional Scheme, Certified Accounting Technician SchemeRelevant to Paper B1, Paper 1.1 and Paper 3Suspense accounts and error correction are popular topics for examiners because they test understanding of bookkeeping principles so well.A suspense account is a temporary resting place for an entry that will end up somewhere else once its final destination is determined. There are two reasons why a suspense account could be opened:1. a bookkeeper is unsure where to post an item and enters it to a suspense account pendinginstructions2. there is a difference in a trial balance and a suspense account is opened with the amount of thedifference so that the trial balance agrees (pending the discovery and correction of the errors causing the difference). This is the only time an entry is made in the records without a corresponding entry elsewhere (apart from the correction of a trial balance error – see error type 8 in Table 1).For examination purposes we are more often concerned with the second of these – differences and error correction.Types of errorBefore we look at the operation of suspense accounts in error correction, we need to think about types of error – not all types affect the balancing of the records and hence the suspense account. Refer to Table 1. Correcting errorsErrors 1 to 5, when discovered, will be corrected by means of a journal entry between the accounts affected. Errors 6 to 9 also require journal entries to correct them, but one side of the journal entry will be to the suspense account opened for the difference in the records. Type 8, trial balance errors, are different. As the suspense account records the difference, an entry to it is needed, because the error affects the difference. However, there is no ledger entry for the other side of the correction – the trial balance is simply amended. An illustrative questionThis is Question 2 from the December 1998 Accounting Framework examination. This was the Foundation stage accounting paper until the new Paper 1.1, Preparing Financial Statements examination came into effect in December 2001.The bookkeeping system of Turner Limited is not computerised, and at 30 September 1998 the bookkeeper was unable to balance the accounts. The trial balance totals were:Debit £1,796,100Credit £1,852,817Nevertheless, he proceeded to prepare draft financial statements, inserting the difference as a balancing figure in the balance sheet. The draft profit and loss account showed a profit of £141,280 for the year ended 30 September 1998.He then opened a suspense account for the difference and began to check through the accounting records to find the difference. He found the following errors and omissions:1. £8,980 – the total of the sales returns book for September 1998, had been credited to the purchasesreturns account.2. £9,600 paid for an item of plant purchased on 1 April 1998 had been debited to plant repairs account.The company depreciates its plant at 20% per annum on a straight line basis, with proportional depreciation in the year of purchase.3. The cash discount totals for the month of September 1998 had not been posted to the nominal ledgeraccounts. The figures were:Discount allowed £836Discount received £9194. £580 insurance prepaid at 30 September 1997 had not been brought down as an opening balance5. The balance of £38,260 on the telephone expense account had been omitted from the trial balance6. A car held as a fixed asset had been sold during the year for £4,800. The proceeds of sale wereentered in the cash book but had been credited to the sales account in the nominal ledger. The original cost of the car £12,000, and the accumulated depreciation to date £8,000, were included in the motor vehicles account and the accumulated depreciation account. The company depreciates motor vehicles at 25% per annum on a straight line basis with proportionate depreciation in the year of purchase but none in the year of sale.Required:a Open a suspense account for the difference between the trial balance totals. Prepare the journal entries necessary to correct the errors and eliminate the balance on the suspense account. Narratives are not required.(10 marks)b Draw up a statement showing the revised profit after correcting the above errors.(6 marks)(16 marks)DiscussionThe approach to the question should be:1 Read the requirement paragraph at the end of the question.2 Attack the question – note that narratives are not required. Begin by opening the suspense account. Which side? More debit is needed to balance the trial balance, so debit the suspense account with £56,717.Then deal with the errors in order:1. Sales returns should have been debited to the sales returns account and they have been credited tothe purchases returns account. There are two errors here – the wrong account has been used and an entry which should have been a debit has been entered as a credit. The suspense account entry must therefore be for 2 x £8,980 or £17,960.2. An error of principle – no suspense account entry. Depreciation must be adjusted.3. Items have not been posted, therefore the suspense account is involved.4. Effectively a posting error – the suspense account is again involved.5. A trial balance error must affect the suspense account – but no ledger entry.6. This one needs thought. Take it one sentence at a time. Is the suspense account involved? No,because we have an error of commission followed by some unrecorded transactions.Attempt Part (a) of the question bef ore studying the answer as detailed in Table 2. Let’s now turn to Part (b). The most convenient format for the answer is two columns for - and +. Set them up and enter the adjustments appropriately. Which of the errors affect the profit? In fact they all do. Attempt Part (b) now before looking at the answer detailed in Table 3.Some hints on preparing suspense accounts∙Does a correction involve the suspense account? The type of error determines this. Practice, and study of Table 1 should ensure that you see immediately which errors affect the balancing of the records and hence the suspense account.∙Which side of the suspense account must an entry go? This is one of the most awkward problems in preparing suspense accounts. The best way of solving it is to ask yourself which side the entry needs to be on in the other account concerned. The suspense account entry is then obviously to the opposite side.∙Look out for errors with two aspects. In the illustrative question earlier, error 1 is a case in point. An entry has been made to the wrong account, but also to the wrong side of the wrong account. Both errors must be corrected. It is very easy to fall into the trap of correcting only one of the errors, especially when working quickly under examination conditions.Neil Stein is Examiner for Paper 1.1。
BIOS设置中英文翻译对照大全
BIOS设置中英文翻译对照大全推荐文章2017史上最搞笑的笑话大全热度：情侣的个性网名大全热度：关于500字英语美文摘抄大全热度：两字的个性网名大全热度：2017建军90周年心得体会大全热度：电脑设置BIOS时，都是英文的，英文不好的朋友可能有些看不懂，可以看看这个BIOS中英文的翻译解释，欢迎大家阅读，想了解更多，请继续关注店铺。
Time/System Time 时间/系统时间Date/System Date 日期/系统日期Level 2 Cache 二级缓存System Memory 系统内存Video Controller 视频控制器Panel Type 液晶屏型号Audio Controller 音频控制器Modem Controller 调制解调器(Modem)Primary Hard Drive 主硬盘Modular Bay 模块托架Service Tag 服务标签Asset Tag 资产标签BIOS Version BIOS版本Boot Order/Boot Sequence 启动顺序(系统搜索操作系统文件的顺序)Diskette Drive 软盘驱动器Internal HDD 内置硬盘驱动器Floppy device 软驱设备Hard-Disk Drive 硬盘驱动器USB Storage Device USB存储设备CD/DVD/CD-RW Drive 光驱CD-ROM device 光驱Modular Bay HDD 模块化硬盘驱动器Cardbus NIC Cardbus总线网卡Onboard NIC 板载网卡Boot POST进行开机自检时(POST)硬件检查的水平：设置为“MINIMAL”(默认设置)则开机自检仅在BIOS升级，内存模块更改或前一次开机自检未完成的情况下才进行检查。
设置为“THOROUGH”则开机自检时执行全套硬件检查。
Config Warnings 警告设置：该选项用来设置在系统使用较低电压的电源适配器或其他不支持的配置时是否报警，设置为“DISABLED”禁用报警，设置为“ENABLED”启用报警Internal Modem 内置调制解调器：使用该选项可启用或禁用内置Modem。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
Setting Up Suspense Accounts
Trigger:
Concept
When you define your ledger, you can enable suspense posting and assign a default suspense account to your ledger. You can define other suspense accounts in addition to the default suspense account for your ledger. General Ledger posts a balancing amount to the default account when there is no suspense account defined with a matching source and category.
In this topic, you will set up suspense accounts.
Additional Information
Procedure
Action
Begin by navigating to the Suspense Accounts page.
Click the vertical scrollbar.
Click the General Ledger, Vision Operations (USA) link.
Click the vertical scrollbar.
Click the Setup: Accounts: Suspense link.
Use the Suspense Accounts page to define suspense accounts.
Action
Enter the ledger.
Your data access set must provide read and write access to the ledger and one or more balancing segment values or management segment values.
Click in the Ledger field.
Enter the desired information into the Ledger field. Enter "Vision Operations (USA)".
Specify the Source and Category that applies to the suspense account you are defining.
Click in the Source field.
Enter the desired information into the Source field. Enter "Manual".。