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✧Balance（余额）：The balance refers to the amount representing the difference between the debit and credit sides of an account.
✧Bank deposits（银行存款）：The bank deposits consist of money placed into banking institutions for safekeeping.These deposits are made to deposit accounts such as savings accounts, checking accounts, and money market accounts, etc.The account holder has the right to withdraw deposited funds, as set forth in the terms and conditions governing the account agreement.
✧Bank reconciliation（银行存款余额调节表）：A bank reconciliation is a schedule explaining any differences between the balance shown in the bank statement and the balance shown in the depositor’s accounting records.
✧Budget（预算）：The budget is a financial or quantitative statement, prepared prior to a specified accounting period, containing the plans and policies to be pursued during the period.
✧Cash（现金）：Cash refers to an exchange medium launched into circulation which is available for any ordinary use and can be used to purchase goods or services or repay debts, etc.
✧Cash equivalents（现金等价物）：The cash equivalents are short-term, highly liquid investments or other assets that are readily convertible to cash and sufficiently close to their due date.
✧Credit card（信用卡）：A credit card is a card which allows one to borrow money and to buy goods without paying for them immediately, who must pay the balance to the credit card company at a later date.
✧Draft（银行汇票）：The term draft, also called bill of exchange, refers to a negotiable instrument that can be used as payment just like a check.Unlike a check, though, a bank draft is guaranteed by the issuing bank.The total amount of the draft is drawn from the requesting payer’s account—their bank account balance decreases by the money withdrawn from the account—and is usually held in a general ledger account until the draft is cashed by the payee.Bank drafts provide the payee with a secure form of payment.
✧Internal control（内部控制）：The internal control stands for a system set up by the management of a company to monitor and control the company’s activities.
✧Instruments（票据）：The instruments, also called the financial instruments, refer to the documents showing that money has been lent or borrowed or passed from one account to another.
✧Journals（日记账）：The journals stand for the books of original entry in a double-entry system, listing all transactions and events, and indicating the accounts to which they belong.
✧Ledgers（分类账）：The ledgers stand for the accounting books that are used to record the summaries of debit and credit entries.
✧Letter of credit（信用证）：A letter of credit（LOC）is a financial instrument used by a buyer of goods in one country to pay the beneficiary（seller）in another country for goods the beneficiary sold and shipped to the borrower.To obtain a letter of credit, buyers apply to issuing financial institutions, who must deposit sufficient funds to cover the face amount of the letter of credit.Whereas some of the buyers use a line of credit.And in the case of the line of credit, it is called a“letter of credit facility.”
✧Monetary funds（货币资金）：The monetary funds are listed first in the assets of the balance sheet, which are composed of cash on hand, bank deposits, other monetary funds and the cash equivalents.
✧Other monetary funds（其他货币资金）：The other monetary fund refers to the reserves of money other than cash on hand or bank deposits.
✧Petty cash fund（备用金）：A petty cash fund, also called a change fund, is established to make small cash payments, for example, taxi fares, postage, express charges, and small supplies and so on, so that checks need not be written every time.The petty cash is the only exception to the internal control procedure requiring that all disbursements be made by checks.