departmental expenses

Detail expenses listing and analysis of comparative departmental expenses for previous and current month, justification for big amount expenses.

费用明细表及各部门费用比较分析，本月与上月，对重大费用的性质解释；

File and maintain all monthly financial closing journal vouchers, general ledgers, sub-ledgers and departmental expenses reports etc. The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement.

装订并保存所有月度财务结帐的传票，总账，分帐目，部门费用报告等。坏帐准备金在会计报表中作为应收帐款的备抵项目列示。

All questions of cost will be remitted to the officer In charge of the accounts. File and maintain all monthly financial closing journal vouchers, general ledgers, sub-ledgers and departmental expenses reports etc.

所有的开销问题都要报请那位负责账目的官员同意。装订并保存所有月度财务结帐的传票，总账，分帐目，部门费用报告等。