Are you working in the field of foreign trade accounting and struggling with the English terms used in bookkeeping? Don't worry, we've got you covered. In this article, we will introduce you to some commonly used English terms in foreign trade accounting.

1. Invoice

An invoice is a document that shows the details of a transaction between a buyer and a seller. It includes information such as the date of the transaction, the names and addresses of the buyer and seller, the description of the goods or services sold, the quantity, the price, and the total amount due.

2. Purchase Order

A purchase order is a document that a buyer sends to a seller to request goods or services. It includes information such as the quantity, the price, the delivery date, and the payment terms.

3. Payment Terms

Payment terms refer to the conditions under which a buyer agrees to pay a seller for goods or services. They include the payment method, the due date, and any discounts or penalties for early or late payment.

4. Accounts Receivable

Accounts receivable is the money that a company is owed by its customers for goods or services that have been delivered but not yet paid for. It is considered an asset on the company's balance sheet.

5. Accounts Payable

Accounts payable is the money that a company owes to its suppliers for goods or services that have been received but not yet paid for. It is considered a liability on the company's balance sheet.

6. General Ledger

The general ledger is a record of all the financial transactions of a company. It includes accounts for assets, liabilities, equity, revenue, and expenses.

7. Trial Balance

A trial balance is a report that lists all the accounts in the general ledger and their balances. It is used to ensure that the total debits equal the total credits and that the accounts are in balance.

8. Balance Sheet

A balance sheet is a financial statement that shows the assets, liabilities, and equity of a company at a specific point in time. It provides a snapshot of the company's financial position.

9. Income Statement

An income statement is a financial statement that shows the revenue, expenses, and net income of a company over a specific period of time. It provides a summary of the company's financial performance.

10. Cash Flow Statement

A cash flow statement is a financial statement that shows the inflows and outflows of cash for a company over a specific period of time. It provides information on the company's liquidity and cash management.

By familiarizing yourself with these commonly used English terms in foreign trade accounting, you can improve your communication with international clients and partners and ensure accurate bookkeeping.

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