会计英语4

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Chapter 4
Points to be learned: 3. periodic inventory system: a system: system of inventory accounting in which only the revenue from sales is recorded each time a sales is made, the cost of merchandise on hand at the end of a period is determined by a detailed listing of the merchandise on hand.
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New words: 11. acquisition n. --the ~ of overseas territory --the --The children progressed in the --The ~ of basic skills. --This dictionary is my latest ~. --This
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New words: 6. receivable a. n. --a telecast ~ over a wide area --a --~ evidence --~ --accounts ~ or payable --accounts
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New words: 7．owe v. --We ~d our parents a lot. --We --She ~s her success to hard work. --She own: possess --We ~ a lot of books. --We --Many undeveloped countries ~ --Many their natural resources.
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New words: 9. tangible a. --a ~ thing --a -bring few ~ benefits to the poor ~ assets Intangible a.
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New words: 10. perpetual a. --~ quarreling、~ questions --~ quarreling、 --a ~ stream of visitors --a ~ imprisonment， ~ calendar， imprisonment， calendar， ~ student
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New words: 4. reconcile v. --After each fight they are soon ~d. --After --~ a dispute --~ --attempt to ~ religion and science --attempt --~ a checkbook with a bank statement --~ reconciliation n. try to bring about a ~ between the two parties ~ statement
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Part 2 Receivables Receivables: Trade discounts: It is not a true discounts: discount. A business can adjust a price at which it is willing to bill goods without changing the list price in a catalog. Cash discounts: a reduction from the discounts: original price, granted by the seller to the buyer. Uncollectible accounts receivables: receivables:
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Chapter 4
Additional exercises 1: 2. Compute the following:
Balance per bank statement ( ) $8200 $175 $1200 Deposits in transit 600 ( ) 50 125 Outstanding checks 1500 1000 ( ) 75 Balance per books 2600 9400 225 ( )
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New words: 8. inventory --make a detailed ~ of --make merchandise --have a sale to reduce one’s ~ --have one’ --close the shop for a week to --close clear ~ies
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New words: 3. validity n. (确实性,效力,合法性) (确实性 效力,合法性) 确实性, --the ~ of an argument --the --challenge the ~ of sth --challenge --the ~ of a contract --the
Chapter 4
一、教学目的 通过本章的学习，使学生了解四种流动资产： 通过本章的学习，使学生了解四种流动资产：现金和现 金等价物、 应收帐款、存货和短期投资。 金等价物、 应收帐款、存货和短期投资。 二、知识点 现金和现金等价物： 第一节 现金和现金等价物：其含义及范围 应收帐款：其含义及分类，商业折扣、 第二节 应收帐款：其含义及分类，商业折扣、现金折 总价法和净价法。坏帐及处理方法： 扣。总价法和净价法。坏帐及处理方法：直接冲 销法和备抵法 存货：处理方法：存货数量的确定方法， 第三节 存货：处理方法：存货数量的确定方法，实地盘 存制和永续盘存制。存货发出的方法： 存制和永续盘存制。存货发出的方法：个别确认 先进先出法、后进先出法、加权平均法、 法、先进先出法、后进先出法、加权平均法、移 动平均法。 动平均法。 短期投资： 第四节 短期投资：成本与市价孰低法
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三、教学要求 了解： （一）了解：现金和现金等价物含义及范围 理解： （二）理解： 存货处理方法 掌握：（ ：（1 短期投资： （三）掌握：（1）短期投资：成本与市价孰低 坏帐及处理方法： 法（2）坏帐及处理方法：直接冲销法和备 抵法 本章重点： 存货处理方法、 四、本章重点： 存货处理方法、应收帐款处理 方法 难点：用英文掌握存货、 难点：用英文掌握存货、应收帐款等核算 方法。 方法。
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Chapter 4
Additional exercises 1: 1. Prepare a bank reconciliation: a. Balance per bank statement of May 31,$ 2944.65 b. Balance per book of May 31, $1786.40 c. Deposits in transit, $567.21 d. Outstanding checks, $1727.96 e. Bank service charge, $2.50
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Part 1. Cash and cash equivalents Cash: Cash: Any medium of exchange that a bank will accept at face value. Cash management: 4 objectives management: Cash control: 6 steps control: Bank reconciliation: A statement that reconciliation: reconciles the difference between the bank’s balance and bank’ the balance of a company’s company’ books. Cash equivalents: equivalents:
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New words: 12. maturity n. -- the ~ of grain --Our plans reached ~ . --Our --He is in his full ~ as a --He Shakespearean actor.
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Home work: 1. Prepare a bank reconciliation: a. Balance per bank statement of May 31,$ 6912.15 b. Balance per book of May 31, $6371.it, $525.50 d. Outstanding checks, $1059.20 e. Bank service charge, $11.25 f. A check for $135 in payment was wrongly recorded as $153.
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Chapter 4
New words: 5. deposit v. n. --A taxi ~ed me in front of the --A museum. --She ~ed her bag in the cloakroom. --She --A large sum of money was ~ed to --A his account. --Customers can make ~s or --Customers withdrawals in any of the bank’s bank’ branches. --~ slip, depositor --~