statement of accounts

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

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

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

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

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

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

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

准备财务年度报表以因应年度帐目审核.

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

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