及时章 日常工作Chapter One Daily Work 立聘财务人员Applying for anAccountant 登记日记账Recording the Transactions in Journals 工资核算发放PaymentAccounting 票据与信用证Bill and Letter of Credit 凭证Voucher 负责现金支付In Charge of the Cash Payment 保管库存现金Cash on Hand 保险Insurance 财务报表Financial Statement 结清财务SettlingAccounts 第二章 在银行Chapter Two in the Bank 开立账户Open anAccount 柜台存取Deposit and Withdrawal 兑换支票和货币Exchange of Check and Currency 贷款Loan 办理银行结算Settlement of Bank Clearing 第三章 财务核算Chapter Three Financial Check 财务咨询与审计Financial Consultation and Auditation 审计报告Auditing Statement 借方与贷方Debits and Credits 收入与支出Revenue and Expense 资产与负债Assets andLiabilities 各项费用与票据Different Expenses and Invoices 各类账簿Varieties of Accounts 会计报表Accounting Statement 开具发票Issuing the Invoice 费用报销Expense Reimburse 第四章 税务问题Chapter Four Tax Issues 税务登记Tax Register 依法纳税Legal Taxation 营业税Business Tax 增值税Value-Added Tax 消费税Consumption Tax 企业所得税Enterprise Income Tax 个人所得税Personal Income Tax 关税Tariff 免税申请Application for Tax Exemption 第五章 商务账务往来Chapter Five Business Accouting Transacions 商务洽谈Business Negotiation 汇率Exchange Rate 境外汇款Foreign Remittance 汇入汇款Incoming Remittance 境外支票与信用卡Foreign Cheques and Credit Card 国际结算 International Settlement 提供外币贷款 Foreign Currency Loan 坏账 Bad Debit 第六章 股权问题Chapter Six Equity 财务预算Finance Budget 风险管理RiskManagement 财务计划编制Financial Planning 营业状况Operational Performance 资产负债表Balance Sheet 利润表Income Statement 现金流量表Cash Flow Statement 融资与集资Financing and Fund-raising 折旧Depreciation 成本与决策Capital and Policy 第七章 公司财务运营Chapter Seven The Company's Financial Operation 财务计划Financial Plan 预算控制Budget Control 成本管理Capital Management 现金流Cash Flow 融资Financing 制定价格The Management of Pricing