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哪位高手帮我翻译英语啊~~要通顺流畅哦,给分多多BankAccountsMostofyouarefamiliarwithbankaccounts.Youprobablyhaveacheckingaccountatalocalbank,creditunion,savingsandloanassociation,orotherfinancialinstitution.I
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哪位高手帮我翻译英语啊~~要通顺流畅哦,给分多多
Bank Accounts
Most of you are familiar with bank accounts.
You probably have a checking account at a local bank,credit union,savings and loan association,or other financial institution.In this section,we discuss the use of bank accounts by bussiness and then their use as an additional control over cash.
Use of Bank Accounts
A business often maintains several bank accounts.For example,a businesses with several branches or retail outlets such as Sears or The Gap often maintains a bank account for each location.In addition,businesses usually maintains a separate bank account for payroll and other special purposes.
A major reason that bussinesses use bank accounts is for control purpose.Use of bank accounts reduces the amount of cash on hand at any one time.For example,many merchandise business deposit cash receipts twice daily to reduce the amount of cash on hand that is susceptible to theft.Likewise,the use of payroll account enables the business to pay employees by check rather than to distribute a large amount of cash each payroll period.
In addition to reducing the amount of cash on hand,bank accounts provide an independent recording of cash transactions that can be used to verify the business's recording of transactions.that is,the use of bank accounts provides a double recording of cash transactions.The company's cash account corresponds to the bank's liability(deposit)account for the company.As we discuss and illustrate in the next section,this double recording of cash transactions allows for a reconciliation of the cash account on the company's records with the cash balance recorded by the bank.
Finally,the use of bank accounts facilitates the transfer of funds.For example,electronic funds transfer systems require bank accounts for the transfer of funds between companies.Within a company,cash can be transferred between bank accounts through the use of wire transfers.In addition,online banking through the use of the Internet allows companies to transfer funds and pay bills electronically as well a monitor their cash balances on a real-time basis.
Bank Statement
Banks usually maintain a record of all checking account transactions.A summary of all transactions,called a bank statement,is mailed to the depositor,usually each month.Like any account with a customer or a creditor,the bank statement shows the beginning balance,additions,deductions,and the balance at the end of the period.A typical bank statement is shown in Exhibit 4.
The depositor's checks received by the bank during the period could accompany the bank statement,perhaps arranged in the order of payment.The paid checks are stamped“Paid”with the date of payment.Other entries that the bank has made in the depositor's account are described in debit or credit memorandums enclosed with the statement.
Bank Accounts
Most of you are familiar with bank accounts.
You probably have a checking account at a local bank,credit union,savings and loan association,or other financial institution.In this section,we discuss the use of bank accounts by bussiness and then their use as an additional control over cash.
Use of Bank Accounts
A business often maintains several bank accounts.For example,a businesses with several branches or retail outlets such as Sears or The Gap often maintains a bank account for each location.In addition,businesses usually maintains a separate bank account for payroll and other special purposes.
A major reason that bussinesses use bank accounts is for control purpose.Use of bank accounts reduces the amount of cash on hand at any one time.For example,many merchandise business deposit cash receipts twice daily to reduce the amount of cash on hand that is susceptible to theft.Likewise,the use of payroll account enables the business to pay employees by check rather than to distribute a large amount of cash each payroll period.
In addition to reducing the amount of cash on hand,bank accounts provide an independent recording of cash transactions that can be used to verify the business's recording of transactions.that is,the use of bank accounts provides a double recording of cash transactions.The company's cash account corresponds to the bank's liability(deposit)account for the company.As we discuss and illustrate in the next section,this double recording of cash transactions allows for a reconciliation of the cash account on the company's records with the cash balance recorded by the bank.
Finally,the use of bank accounts facilitates the transfer of funds.For example,electronic funds transfer systems require bank accounts for the transfer of funds between companies.Within a company,cash can be transferred between bank accounts through the use of wire transfers.In addition,online banking through the use of the Internet allows companies to transfer funds and pay bills electronically as well a monitor their cash balances on a real-time basis.
Bank Statement
Banks usually maintain a record of all checking account transactions.A summary of all transactions,called a bank statement,is mailed to the depositor,usually each month.Like any account with a customer or a creditor,the bank statement shows the beginning balance,additions,deductions,and the balance at the end of the period.A typical bank statement is shown in Exhibit 4.
The depositor's checks received by the bank during the period could accompany the bank statement,perhaps arranged in the order of payment.The paid checks are stamped“Paid”with the date of payment.Other entries that the bank has made in the depositor's account are described in debit or credit memorandums enclosed with the statement.
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银行帐户
您熟悉多数 银行帐户.
你大 概有支票帐户在一家当地银行、信贷协会、储款-和-贷款协会,或者其他财政机关.在这个部分,我们由谈论使用银行帐户然后他们的用途作为对现金的一个另外的控制.银行帐户用途
A事务经常维护几个银行帐户.例如,与几个分支的企业或零售批发市场例如Sears或空白经常维护每个地点的一个银行帐户.另外,企业通常维护工资单和其他专用的一个分开的银行帐户.
A主要理由bussinesses用途银行帐户是为控制目的.对银行帐户的用途随时在手边减少相当数量现金.例如,许多每日两次经营工商业存款现金收据在手边减少是易受偷窃的相当数量现金.同样,使用工资单帐户使事务由检查付钱给雇员而不是分布很多现金每个工资单期间.除在手边减少相当数量之外的现金,银行帐户提供的现金交易独立录音可以被用于核实交易.那是企业的录音,使用银行帐户提供现金交易双重录音.公司的现金帐户对应于公司的银行的责任(储蓄)帐户.当我们在下个部分谈论并且说明,现金交易这双重录音考虑到现金帐户的和解在公司的纪录的与银行记录的现金余额.
,使用银行帐户促进资金调动.例如,电子资金转帐系统为资金调动在公司之间的要求银行帐户.在公司内,现金最终可以转移在银行帐户之间通过使用电汇.另外,网上银行业务通过使用互联网允许公司电子上转移资金和付帐显示器他们的根据一个实时依据的现金余额.
银行声明
银行通常维护所有支票帐户交易纪录.所有交易总结,称银行报告,通常每个月被邮寄给存户.象与顾客或债权人的所有帐户,银行报告显示起点平衡、加法、扣除和平衡在期间的结尾.一个典型的银行报告在展览4.显示.
The银行接受的存户的检查在期间在汇票能伴随银行报告,或许安排.有偿的检查是盖印 “有偿”与付款日.银行在存户的帐户做了的其他词条在借方或信用备忘录被描述附寄声明.
住:自己改一下
您熟悉多数 银行帐户.
你大 概有支票帐户在一家当地银行、信贷协会、储款-和-贷款协会,或者其他财政机关.在这个部分,我们由谈论使用银行帐户然后他们的用途作为对现金的一个另外的控制.银行帐户用途
A事务经常维护几个银行帐户.例如,与几个分支的企业或零售批发市场例如Sears或空白经常维护每个地点的一个银行帐户.另外,企业通常维护工资单和其他专用的一个分开的银行帐户.
A主要理由bussinesses用途银行帐户是为控制目的.对银行帐户的用途随时在手边减少相当数量现金.例如,许多每日两次经营工商业存款现金收据在手边减少是易受偷窃的相当数量现金.同样,使用工资单帐户使事务由检查付钱给雇员而不是分布很多现金每个工资单期间.除在手边减少相当数量之外的现金,银行帐户提供的现金交易独立录音可以被用于核实交易.那是企业的录音,使用银行帐户提供现金交易双重录音.公司的现金帐户对应于公司的银行的责任(储蓄)帐户.当我们在下个部分谈论并且说明,现金交易这双重录音考虑到现金帐户的和解在公司的纪录的与银行记录的现金余额.
,使用银行帐户促进资金调动.例如,电子资金转帐系统为资金调动在公司之间的要求银行帐户.在公司内,现金最终可以转移在银行帐户之间通过使用电汇.另外,网上银行业务通过使用互联网允许公司电子上转移资金和付帐显示器他们的根据一个实时依据的现金余额.
银行声明
银行通常维护所有支票帐户交易纪录.所有交易总结,称银行报告,通常每个月被邮寄给存户.象与顾客或债权人的所有帐户,银行报告显示起点平衡、加法、扣除和平衡在期间的结尾.一个典型的银行报告在展览4.显示.
The银行接受的存户的检查在期间在汇票能伴随银行报告,或许安排.有偿的检查是盖印 “有偿”与付款日.银行在存户的帐户做了的其他词条在借方或信用备忘录被描述附寄声明.
住:自己改一下
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