英语翻译You should note that a depositor's checking account bala

来源：学生作业帮编辑：搜搜做题作业网作业帮分类：英语作业时间：2024/07/04 00:54:03

英语翻译
You should note that a depositor's checking account balance in the bank's records is a liability.Debit memorandums issued by the bank on a depositor's account for service charges or for deposited checks returned because of insufficient funds.Likewise,a bank issues a credit memorandum when it increases the depositor's account for collecting a note receivable for the depositor,making a loan to the depositor,receiving a wire deposit,or adding interest to the depositor's account.
Bank Accounts as a Control over Cash
As we mentioned earlier,a bank account is one of the primary tools a business uses to control cash.For example,businesses often require that all cash receipts be initially deposited in a bank account.Likewise,businesses usually use checks or bank account transfers to make all cash payments except for very small amounts.When such a system is used,there is a double record of cash transactions-one by the business and the other by the bank.

你应该注意到,储户的支票帐户余额在银行的记录是一个liability.debit发出备忘录,该银行对储户的帐户服务费或存入支票退回,因为不够funds.likewise ,银行发行信用卡备忘录时,它增加了储户的帐户,收集了一份说明应收帐款为存款人,使贷款向存款人,接收电线存款,或增加利息给存款人的帐户.
银行帐户作为控制现金
正如我们刚才所说,银行账户,其中一个最主要的工具,一个商业用途,以控制cash.for例如,企业往往要求所有现金收据,初步存入银行account.likewise ,企业通常会使用支票或银行帐户转帐使所有现金支付,除极少数amounts.when这样一个系统是用,有一种双重记录的现金交易一所商业机构和其他由银行.

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