（3）現(xiàn)金與應收帳款
    現(xiàn)金 Cash
    銀行存款 Cash in bank
    庫存現(xiàn)金 Cash in hand
    流動資產(chǎn) Current assets
    償債基金 Sinking fund
    定額備用金 Imprest petty cash
    支票 Check(cheque)
    銀行對帳單 Bank statement
    銀行存款調(diào)節(jié)表 Bank reconciliation statement
    在途存款 Outstanding deposit
    在途支票 Outstanding check
    應付憑單 Vouchers payable
    應收帳款 Account receivable
    應收票據(jù) Note receivable
    起運點交貨價 F.O.B shipping point
    目的地交貨價 F.O.B destination point
    商業(yè)折扣 Trade discount
    現(xiàn)金折扣 Cash discount
    銷售退回及折讓 Sales return and allowance
    壞帳費用 Bad debt expense
    備抵法 Allowance method
    備抵壞帳 Bad debt allowance
    損益表法 Income statement approach
    資產(chǎn)負債表法 Balance sheet approach
    帳齡分析法 Aging analysis method
    直接沖銷法 Direct write-off method
    帶息票據(jù) Interest bearing note
    不帶息票據(jù) Non-interest bearing note
    出票人 Maker
    受款人 Payee
    本金 Principal
    利息 率 Interest rate
    到期日 Maturity date
    本票 Promissory note
    貼現(xiàn) Discount
    背書 Endorse
    拒付費 Protest fee