| ประโยคภาษาจีน : 中文句子 | 
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|  fù zé负责  jì lù记录  yīng shōu应收  zhàng kuǎn账款  huò或  chǔ lǐ处理  xiàn jīn现金  shōu zhī收支  de的  yuán gōng员工  bù néng不能  yōng yǒu拥有  biān zhì编制  shē xiāo赊销  wǎng lái往来  dān jù单据  huò或  jiāng将  yīng shōu kuǎn应收款  dìng wèi定为  huài zhàng坏账  ér而  hé xiāo核销  de的  quán lì权力 | 
| The employees who maintain accounts receivable or handle cash receipts should not have authority to issue credit memoranda or to authorize the write-off of receivables as uncollectible. |