实用会计英语Chapter 5 Double-Entry System
会计英语02
1. Identification and measurement of transactions and other events. 2. Journalization
3. Posting
4. Trial balance preparation 5. Adjustments
Journalization Posting
分录 登记分录
Continued
过账
Special Terms
Trial balance Adjusted trial balance 试算平衡表 调整过的试算平衡表
Post-closing trial balance
Adjusting entries Closing entries
The accounting cycle in USA is just as follows:
1. Identification and Measurement of Transactions and Other Events 10. Reversing Entries 2. Journalization (Optional) General Journal Cash Receipts Journal 9. Post-closing Trial Purchases Journal Balance (Optional) Other Special Journals The Accounting Cycle 3. Posting General ledger 8.Closing (nominal Subsidiary ledgers accounts) 4. Trial Balance Preparation 7. Statement Preparation Income Statement Balance Sheet Cash flows 11.Work Sheet (Optional) 6. Adjusted Trial Balance 5 Adjustments Accruals Prepayments Estimated Items
会计英语第四版参考答案
会计英语第四版参考答案Chapter 1: Introduction to Accounting1. What is accounting?- Accounting is the systematic recording, summarizing, and reporting of financial transactions and events of a business entity.2. What are the main functions of accounting?- The main functions of accounting are to providefinancial information for decision-making, ensure compliance with laws and regulations, and facilitate the management of a business.3. What are the two main branches of accounting?- The two main branches of accounting are financial accounting and management accounting.4. What is the purpose of financial accounting?- The purpose of financial accounting is to provide an accurate and fair representation of an entity's financial position and performance to external users.5. What is the double-entry bookkeeping system?- The double-entry bookkeeping system is a method of recording financial transactions in which every transactionis recorded twice, once as a debit and once as a credit, to maintain the equality of the accounting equation.Chapter 2: Accounting Concepts and Principles1. What are the fundamental accounting concepts?- The fundamental accounting concepts include the accrual basis of accounting, going concern, consistency, and materiality.2. What is the accrual basis of accounting?- The accrual basis of accounting records transactions when they occur, regardless of when cash is received or paid.3. What is the going concern assumption?- The going concern assumption is the premise that a business will continue to operate for the foreseeable future.4. What is the principle of consistency?- The principle of consistency requires that an entity should apply accounting policies consistently over time.5. What is the principle of materiality?- The principle of materiality states that only items that could potentially affect the decisions of users of financial statements are included in the financial statements.Chapter 3: The Accounting Equation and Financial Statements1. What is the accounting equation?- The accounting equation is Assets = Liabilities +Owner's Equity.2. What are the four main financial statements?- The four main financial statements are the balance sheet, income statement, statement of changes in equity, and cashflow statement.3. What is the purpose of the balance sheet?- The balance sheet provides a snapshot of an entity's financial position at a specific point in time.4. What is the purpose of the income statement?- The income statement reports the revenues, expenses, and net income of an entity over a period of time.5. What is the purpose of the cash flow statement?- The cash flow statement reports the cash inflows and outflows of an entity over a period of time.Chapter 4: Recording Transactions1. What is a journal entry?- A journal entry is the initial recording of atransaction in the general journal.2. What are the steps in the accounting cycle?- The steps in the accounting cycle are analyzing transactions, journalizing, posting, preparing a trial balance, adjusting entries, preparing financial statements, and closing entries.3. What is the difference between a debit and a credit?- A debit is an increase in assets or a decrease inliabilities or equity, while a credit is an increase in liabilities or equity or a decrease in assets.4. What are adjusting entries?- Adjusting entries are made at the end of an accounting period to ensure that revenues and expenses are recorded in the correct period.5. What is the purpose of closing entries?- Closing entries are made to transfer the balances of temporary accounts to the owner's equity account and to prepare the accounts for the next accounting period.Chapter 5: Accounting for Merchandising Businesses1. What is a merchandise inventory?- A merchandise inventory is the stock of goods held by a business for sale to customers.2. What is the cost of goods sold?- The cost of goods sold is the direct cost of producing the merchandise sold during an accounting period.3. What is the gross profit?- The gross profit is the difference between the sales revenue and the cost of goods sold.4. What is the difference between a perpetual and a periodic inventory system?- A perpetual inventory system updates inventory records in real-time with each sale or purchase, while a periodicinventory system updates inventory records at specific intervals, such as at the end of an accounting period.5. What is the retail method of inventory pricing?- The retail method of inventory pricing is a method of estimating the cost of ending inventory by applying a cost-to-retail ratio to the retail value of the inventory.Chapter 6: Accounting for Service Businesses1. What are the main differences in accounting for service businesses compared to merchandise businesses?- Service businesses do not have inventory and their primary expenses are typically labor and overhead costs.2. What is the main source of revenue for service businesses? - The main source of revenue for service businesses is the fees charged for the services provided.3. What are the typical expenses。
会计英语课后单词
Chapter 1assurance services 鉴证服务Certified Public Accountant（CPA）注册会计师reorganization 重组、改组controller，comptroller 主计长、会计主任，也称chief accounttreasurer 财务长、财务主任Certified Management Accountant（CMA）注册管理会计师Certified Internal Auditor（CIA）注册内部审计师Certified Bookkeeper 注册簿记员Certified Payroll Professional（CPP）注册薪酬核算员Personal Financial Specialist（PFS）个人理财专家business entity 或accounting entity 会计主体double-entry accounting system 复式记账法going concern 持续经营假设company failure 经营失败accounting- period assumption 会计分期假设operating results 经营成果financial position 或financial condition财务状况monetary unit assumption 货币计量单位假设accrual basis of accounting 权责发生制，也称应计制accounting convention 会计惯例replacement cost 重置成本net realizable value 可变现净值matching principle 配比原则income statement 利润表、损益表conservatism 谨慎性原则materiality 也称materiality principle重要性原则capital expenditures 资本性支出revenue expenditures 收益性支出substance over form 实质重于形式原则general-purpose financial statements 一般目的的财务报表、通用财务报表Internal Revenue Service 美国国内税务署securities regulators 证券监管部门managerial accounting 管理会计或写作management accountingrelevance 相关性reliability 可靠性understandability 可理解性，明晰性comparability 可比性truth and fairness 真实性和公允性professional judgement 职业判断Chapter 2accounting equation 会计等式或会计平衡式contributed capital 缴入资本common stock 普通股retained earnings 留存收益net income 净收益、净利润accounting cycle 会计循环transactions and events 交易及事项bank statement 银行对账单control accounts 统制账户，总账账户adjusting entries 调整分录trial balance 余额试算表unadjusted and adjusted trial balance 调整前试算表和调整后试算表permanent and temporary account 永久性账户和临时性账户income summary account 收益汇总账户work sheet 工作底稿或工作底表closing entries 结账分录post-closing trial balance 结账后试算表Bill of exchange 汇票general ledger 总分类账chart of accounts 会计科目表subsidiary ledger 明细分类账cash basis accounting 现金制、现金收付实现制generally accepted accounting principles 一般公认会计原则prepaid expenses 预付费用unearned revenues 预收收入accrued expenses 应计费用accrued revenues 应计收入closing process 结账程序也称closing proceduresworking paper 工作底稿、结账计算表Chapter 3current ratio 流动比率operating cycle 营业循环、经营周期franchise 特许经销权、专营权mortgages 抵押、抵押权capital stock 股本multiple-step income statement 多步式利润表single-step income statement 单步式利润表cost of goods sold 销售成本net sales 销售收入净额transportation-in 运入运费operating expenses 营业费用income from operations 营业利润sales returns and allowance 销售退回及折样sales discounts 销售折扣restricted retained earnings 限定用途留存收益treasury stock 库存股、库藏股appropriated retained earnings 已拨定留存收益、已分配留存收益changes in accounting estimates 会计估计变更stock options 股票认购权operating cash flows 经营活动现金流量fringe benefits 附加福利、福利金petty cash funds 零用基金current account 活期存款账户term deposits 定期存款money market 货币市场、金融市场cash equivalents 现金等价物debt or equity securities 债务证券和产权证券disclosure notes 报表附注，也称footnotes accounting policies 会计政策related party transactions 关联方交易contingencies 或有事项subsequent events 期后事项financial instrument 金融票据warranty liabilities 保证负债effective interest rate 实际利率stated interest rate 票面利率credit risk 信用风险segmented information 按分部或部门提供的信息arm’s length（transactions）正常交易gross profit margin 即gross profit ratio 毛利率component percentage 结构比率debt ratio 负债比率equity ratio 产权比率number of times interest earned 盈利对利息倍数book value per share 每股账面价值earnings per share 每股收益dividend yield 或dividend ratio 股利率Chapter 4demand deposit accountants 活期存款账户savings accounts 储蓄账户certified checks 保付支票cashier’s checks 银行本票bank statement 银行对账单deposits in transit 在途存款bank reconciliation 银行存款余额调节表running balance of bank account 银行存款账面余额surprise counts of the fund 对基金实施突然袭击式的清点trade receivables 应收购赊销账款credit department 信用部、信用调查部credit policy 信用政策contra-asset account 资产备抵账户、资产抵销账户credit memo 贷项通知单incompatible duties 不相容职务perpetual inventory system 永续盘存制（法）periodic inventory system 定期盘存制（法）cost of goods available for sale 可供出售的商品成本physical count of inventory /physical inventory 实物盘存specific identification method 个别计价法average-cost method 平均成本法first-in，first-out method 先进先出法last-in ，first-out method 后进先出法lower of cost of market 成本与市价孰低法Chapter 5plant and equipment 固定资产trade in 以旧换新betterments 也称improvement 改造投资additions 扩建disposal of plant and equipment 固定资产处置property taxes 财产税straight-line depreciation 直线折旧法declining-balance method 余额递减法accelerated depreciation method 加速折旧法sum-of-the-year’s-digits method 年数总和法patent 专利trademark 商标franchise 特许权、经营权、经销权deferred charge 递延费用start-up costs 生产准备成本organization costs 办公费research and development costs 研究与开发支出good will 商誉natural resources 自然资源full-cost approach 全部成本法successful efforts 有效成本法control 控制significant influence 重大影响certificate of deposit 存款单，缩写为CD trading securities 交易性证券held-to –maturity securities 持有至到期投资available-for sale security 可供出售的金融资产long-term investment account 长期股权投资share options 购股权market adjustment account 市场价格调整账户passive investments 非战略性投资strategic investments 战略性投资marketable securities 可转让有价证券bond sinking funds 偿债基金cost method 成本法nominal rate of interest 名义利率、票面利率（bond）discount and premium （债券的）折价和溢价portfolio investments组合投资equity method 权益法或产权法Chapter 6promissory note 期票interest-bearing note 付息期票unearned revenue 未实现收入、尚未赚得收入contingent liability 或有负债pension 退休金、养老金mortgage bond 抵押债券debenture bond 信用债券、无担保债券credit ratings 信用等级评定convertible bonds 可转换债券call able bonds 可提前兑回债券，也可称赎回债券(redeemable bonds)coupon bonds 息票债券、不记名债券operating leases ，capital leases 经营性租赁和融资性租赁Chapter 7professional practice 职业执业组织single proprietorship 独资、独资企业drawing account 提款账户earning power 盈利能力authorized stock 法定股本closely held companies 不公开招股公司public held corporation公开招股公司par value 面值stated value 设定价值residual claim 剩余索取权paid-in（contributed ）capital 实收资本retained earnings（earned capital）留存收益，即未分配利润treasury stock 库存股declaration date （股利）宣告日期record date 列册日期payment date 股利支付日stock split 股票分割Chapter 8deliver/delivery 交货、交割real estate broker 不动产经纪人commission 佣金，即手续费government bond 政府债券、公债realization principle 实现原则，也称收入实现原则quoted prices 牌价installment sales method 分期付款法cost recovery method 成本回收法percentage-of-completion method 完工百分比法direct expenses 直接费用，同直接成本，即变动成本indirect expenses 间接费用，同间接成本，或称overhead或period expenses。
会计英语（A）试题及答案
会计英语期末考试题（A卷）I. Multiple Choices (10%)1、Users of accounting information who have a direct interest in the business include（）.A. Present and Potential Investors;B. Present and Potential Creditors;C. Management;D. Tax Authorities;E. Customers and the general public2、In most cases, the management of a corporation consists of ( ).A、president;B、vice president;C、controller;D、treasurer;E、secretary3、Which of the following expressions are belonged to intangible assets? ( )A、cash in the safe; B. accounting system software; C. brand name; D. office building;E. customer and supplier relationship4、The source documents of the business transaction include ( ).A、cancelled checks;B、supplier invoices;C、cash receipts;D、purchase orders;E、notes for loan5、Which of the following businesses should draw up financial statements? ( ).A、private individuals;B、non-profit organizations;C、retailers;D、wholesalers;E、service Industries6、The closing entries consist of ( ) steps.A、2;B、3;C、4;D、5;E、67、Cash receipts of a company include ( ).A、bills;B、coins;C、promissory note signed by the customer;D、checks signed by the customer;E、goods paid by the credit cards8、Cash flow can be divided into three components which are ( ).A、Managing cash flow;B、Operating cash flow;C、Investing cash flow;D、Financing cash flow;E、Marketing cash flow9、Three generally accepted methods that may be used to estimate the allowance are ( ).A、Percentage of Credit Sales Method;B、Total Sales Method;C、Accounts Receivable Aging Method;D、Percentage of Receivables Method;E、Straight-line Method10、A promissory note is signed on October 3rd, due in 60 days, maturity date of the note is ( ).A、November 30th;B、December 1st;C、December 2nd;D、December 3rd;E、December 4thII. Write T (true) before the statements which are true and F (false) before the statements which are false. (5%)1、（）Stockholders should take part in the daily management and the decision-making.2、（）Purchasing assets by incurring a liability will increase both the assets and liabilities. However, owner’s equity will be unaffected.3、（）The balance of debits and credits means that there is not any error during the recording and calculating.4、（）At the end of an accounting period, the prepaid expenses should be adjusted. Otherwise, the assets will be understated and the expenses will be exaggerated.5、（）More profit means more cash on hand.III. Words and T erms (16%)1、Notes Receivable ______________________2、Prepaid Insurance ___________________3、journal __________________4、Accumulated Depreciation ____________________5、accrual accounting __________________6、Sales returns and allowances ________________7、bad debts __________________8、maturity date ____________________9、存货_________________ 10、预收影印费_________________________ 11、复式记账________________________ 12、红利______________________13、会计循环_______________________ 14、试算平衡_________________________ 15、损益汇总账户______________________16、有价证券_______________________IV. Fill in the following blanks with proper words. (14%)1、Three basic forms of business organization are：____________________、________________ and corporations .2、The expanded accounting equation is: Assets = Liabilities + Owner’s equity + ________________ —_________________3、Basically, the T account has three parts: a _______________, the debit and the _____________.4、Promissory notes are classified as ______________________ notes and ____________________ notes.5、The _______________________ is a collection of the business’s accounts and often takes the form of simple ___________________________ account.6、At the beginning of accounting period, the investment cost of marketable securities includes ________________, taxes, and ________________________ .7、Net income equals _____________________________ less ____________________________.V. T ranslate the following sentences into Chinese. (15%)1、Accounting is defined as “an information system that measures, processes, and communicates financial information about an identifiable economic entity”.2、Cash consists of money or any medium of exchange that a bank will accept at face value for deposit, and money in a bank or banks.3、The accounting cycle refers to the accounting process that begins with the analysis of transactions to the closing of books.4、Analyzing how the balance sheet changes over time will reveal essential information about the company’s business trends.5、The estimate of the uncollectibles at the end of a fiscal period should be based on past experience and forecasts of future business activity.VI. Calculating based on the information given. (15%)1、At the beginning of 2011, the assets of Brian Smith Company were $250,000, and its owner’s equity was $135,000. During the year, assets increased $45,000, and liabilities decreased $8,000. What was the owner’s equity at the end of 2011?2、On June 5, 2011, Tracy Norwood Company sold customer $20,000 of merchandise, terms 2/10, 1/20, n/30, on which a sales return of $800 is granted on June 11. Tracy received payment in full from customer on June 17. Please calculate the amount the customer has to pay on June 17.3、In order to raise cash, George Ross Co. discounted a $4000, 90-day note 30 days before the maturity date. Interest rate of the note is 8% and the discount rate is 10%. Please compute the proceeds from discount.VII、Make entries and financial statements. (25%)On December 31st, 20XX, Mike Andrew got the following ledger accounts: Cash —$6,780 (dr.); Accounts Receivable —$1,600 (cr.); Prepaid Insurance —$480 (dr.); Supplies —$600 (dr.); Cutting Machine —$920 (dr.); Accounts Payable —$40 (cr.); Mike Andrew, Capital —$6,800 (cr.); Service Revenue —$580 (cr.); Wages Expense —$200 (dr.); Telephone Expense —$40 (dr.).Suppose $200 of supplies had been used up within this month. The estimated useful life of cutting machine is 2 years and salvage value is zero. The insurance policy is one year.Make the entries of adjustment and prepare work sheet, income statement, statement of owner’s equity and balance sheet according to these accounts.1、Entries of adjustment2、Work SheetMike Andrew CompanyWork SheetDec.31, 20XX3、Income StatementMike Andrew CompanyIncome Statement4、Statement of Owner’s EquityMike Andrew CompanyStatement of Owner’s Equity5、Balance SheetMike Andrew CompanyBalance Sheet会计英语A卷答案一、多选题：1、ABC2、ABCDE3、BCE4、ABCDE5、ABCDE6、C7、ABDE8、BCD9、ACD10、C评分标准：共计10分，每题1分，多选、少选、错选均不得分二、判断题：1、F2、T3、F4、F5、F评分标准：共计5分，每题1分三、词汇题：1、应收票据2、预付保险费3、日记账4、累计折旧5、权责发生制会计（应计会计）6、销售退回与折让7、坏账8、到期日9、inventory10、Unearned Photocopy Fees11、double-entry bookkeeping12、dividend 13、accounting cycle14、trial balance15、income summary account16、marketable securities评分标准：共计16分，每题1分。
会计英语叶建芳答案
会计英语叶建芳答案会计英语叶建芳答案>一、课程性质与目标（一）课程性质《会计英语》是会计学专业的学科基础课程之一，是为培养既具备国际相关专业知识和业务技能又具备熟练运用专业英语从事专业工作的人才而开设的一门专业限选课。
本课程的先修课程为会计学原理，大学英语等。
（二）课程目标本课程讲授内容基于国际会计准则之下的会计概念、财务报表、流动资产、长期资产、负债与或有事项、所有者权益以及会计的其他领域如成本会计，管理会计和审计的概况等。
通过本课程的学习，要求学生了解中国和XX会计处理的相同和不同，掌握基本的会计处理的英文表达方式，熟练掌握专业的英文术语。
通过考核，检查学生是否具备阅读会计英语文献，基础的专业交流能力，基础的专业做账能力。
为学生今后在外企工作，从事外贸工作打下良好的基础。
二、考试内容与考核目标chapter 1 conceptual framework underlying accounting （一）考试内容1. definition of accounting2. objectives of financial accounting3. the qualitative characteristics of accounting information4. the basic elements of financial statements and equations.5. the basic accounting assumptions（二）考核目标1. to learn objectives of financial accounting2. to learn the basic accounting assumptions3. master the basic elements of financial statements andequations4. proficiency in the qualitative characteristics o faccountinginformation.chapter 2 the accounting information system（一）考试内容1. the basic terminology in collecting accounting data.2. the double-entry system3. the procedures of accounting cycle（二）考核目标1. proficency the basic terminology in collecting accountingdata.2. understand the double-entry system3. understand the procedures of accounting cycle chapter 3 financial reporting（一）考试内容1. the elements of balance sheet and how to prepare thebalance sheet2. the elements of ine statement and how to prepare theine statement3. the elements of the statement of cash flows4. the five sections of full disclosure. （二）考核目标1. proficency the elements of balance sheet and how toprepare the balance sheet.2. prjoficency the elements of ine statement and how toprepare the ine statement.3. master the elements of the statement of cash flows4. to learn the five sections of full disclosure. chapter 4 current assets（一）考试内容1. the definition of cash and cash equivalents2. the definition of receivables and classification ofreceivables.3. the definition of account receivables, two discounts, andtwo methods used to calculate the exchange price under cashdiscount —the gross method and the method4. two methods to deal with un-collectible accountsreceivables —the direct write-off method and the allowancemethod5. two methods to determine the inventory quantity —periodicinventory system and perpetual inventory system6. master four methods available to account for the flow ofgoods from purchase to sale:(1) specific identification, (2) first in, first out, (3) last in, first out,(4) averaging7. three methods to report temporary investment-- historicalcost, market value, and the lower of cost or market （二）考核目标1. understand the definition of cash and cash equivalents2. learn the definition of receivables and classification ofreceivables.3. understand the definition of account receivables, twodiscounts, and two methods used to calculate the exchangeprice under cash discount —the gross method and the method4. figure out two methods to deal with un-collectible accountsreceivables —the direct write-off method and the allowancemethod5. identify two methods to determine the inventory quantity —periodic inventory system and perpetual inventory system6. master four methods available to account for the flow ofgoods from purchase to sale:(1) specific identification, (2) first in, first out, (3) last in, first out,(4) averaging7. understand three methods to report temporary investment--historical cost, market value, and the lower of cost or market chapter 5 long-term assets （一）考试内容1. the characteristics of property, plant, and equipment, andhow to record ppe under different situations.2. the methods of depreciation.3. capitalization expenditure and revenue expenditure of thefixed assets.4. the disposition of fixed assets5. three circumstances of investment of equity securities.6. three different debt securities.7. the characteristics of intangible assets.8. the different kinds of intangible assets （二）考核目标1. to identify the characteristics of property, plant, andequipment, and how to record ppe under different situations.2. to understand the methods of depreciation.3. to figure out capitalization expenditure and revenueexpenditure of the fixed assets.4. to learn how to deal with the disposition of fixed assets5. to understand the three circumstances of investment ofequity securities.6. to learn the three different debt securities.7. to understand the characteristics of intangible assets.8. to learn the different kinds of intangible assets chapter 6 liabilities and contingencies （一）考试内容1. the definition of current liabilities and related elements,especially notes payable2. the classification of bonds payable.3. the definition of par value, premium, discount, statedinterest rate, the effective yield, and the method to deal withamortization of premium and discount.4. the characteristics of contingency（二）考核目标1. understand the definition of currentliabilities relatedelements, especially notes payable2. identify the classification of bonds payable.3. prehend the definition of par value, premium, discount,stated interest rate, the effective yield, and the method to dealwith amortization of premium and discount.4. understand the characteristics of contingencychapter 7 stockholders ’ equity（一）考试内容1. the definition and characteristics of equity2. the sole proprietorships ’ characteristics.3. thepartnerships ’ characteristics. 4. thecorporation ’s characteristics.5. the difference between mon stock and preferred stock.6. two methods to record treasury stock（二）考核目标1. understand the definition and characteristics of equity2. identify the sole proprietorships ’ chearriasctitcs.3. learn the partnerships ’ characteristics.4. understand the corporation ’s characteristics.5. figure out the difference between mon stock andpreferred stock.6. master two methods to record treasury stock chapter8 the other fields of accounting---cost accounting,managerialaccounting, auditing（一）考试内容1. the two principles of cost accounting systems2. the characteristics of managerial accounting3. the characteristics of auditing and sevral audit reports （二）考核目标1. understand the essential of costing accounting and itsscope2. learn the characteristics of managerial accounting3. figure out the difference between auditing and accounting三、教材及参考（一）本课程使用的教材《会计英语简明教程》 [英文版 ] 李越冬编著西南财经大学出版社2022 年 5 月第 1 版（二）参考1．叶建芳，孙红星，何瑞丰 .会计英语 .上海：复旦大学出版社，2022 年2．于久洪 . 会计英语 .北京：中国人民大学出版社，2022 年3. 张国华，王晓巍著 .财会专业英语 .北京：科学出版社， 2022 年四、考试题（样题）本试题包括填空（考查对定义的理解）、调整分录（会计循环）、会计处理、完成资产负债表（考查资产负债表的要素分类）、编制利润表。
会计英语词汇han中英文对照
会计英语词汇h a n中英文对照(总9页)--本页仅作为文档封面，使用时请直接删除即可--会计词汇中英文对照Accounts Payable 应付账款Accounts Receivable 应收账款Accruals 权责发生额Adjusting Entries 调整分录Administrative Expenses 行政开支Advertising Expenses 广告费用Aging of Accounts Receivable 应收账款到期时间表Assets 资产Auditing 审计Authorized Stock 核准股本Average Cost Method 平均成本法 ( 库存 )Bad Debts Expense 坏账费用Balance Sheets 资产平衡表Bank Accounts 银行账户Bank Service Charge 银行服务费用Bank Sta tem ents 银行报表Bearer Bonds 无记名债券Bond Certificates 债券证书Bond Indenture 债券契约Bonding, Employee 雇员担保保险Bonds Payable 应付债券Bonus 奖金津贴Book Value 账面价值Bookkeeping 簿记Break-even Point 盈亏平衡点Budget 预算Buildings 建筑物By-laws 公司规章Calendar Year 公历年Call Price 赎回价格Callable Bonds 可赎回债券Canceled Check 被取消的支票Capital 资本Capital Leases 资本租赁Carrying Value 库存账面价值Cash 现金Cash-basis Accounting 收付实现制Cash Equivalents 现金等价物Cash Receipts 现金收入Chart of Accounts 会计科目表Charter for Corporations 公司宪章Check Register 支票登记簿Checks 支票Closing Entries 结账分录Collection 收款Common Stock 普通股Compound Interest 复利Consigned Goods 寄售货物Consolidated Financial Statements 合并财务报表 Contingent Liabilities 或有负债Contribution Margin 边际收益贡献Controlling Interest 控股权益Convertible Bonds 可转换公司债券Copyrights 版权Cost Accounting 成本会计Cash Flow 现金流量Collateral 抵押品Cost of Capital 资本成本Cost of Goods Sold 销货成本Cost-volume-profit Analysis (CVP) 成本数量利润分析 Credit Cards 信用卡Crediting 贷记Creditors 债权人Cross-footing 交叉计算Cumulative Dividend 累积股息Current Assets 流动资产Current Liabilities 短期负债Debenture Bonds 信用债券 ( 无抵押担保 )Debiting 借记Declaration Date 宣布支付股息日Deferred Revenue 递延收入Deficit 赤字Depletion 折耗Deposits in Transit 在途存款Depreciation 折旧Direct Labor 直接人工成本Dividends 股息Double-entry System 复式计帐制Drawings 提款Earnings 盈利Effective-interest Method 实际利息法Employees 雇员Equipment 设备Equity 资本权益Expenses 费用Face Value 票面价值Factory Overhead 工厂管理费用Fair Value 公允价值Federal Unemployment Taxes 联邦失业保障税FICA (Federal Insurance Contribution Acts)Taxes 美国联邦保险税Financial Accounting Standards Board (FASB) 财务会计准则委员会Financial Statements 财务报表Financing Activities 筹资行为Finished Goods 制成品First-in, First-out Method (FIFO) 先进先出法 ( 存货 )Fiscal Year 财政年度Fixed Assets 固定资产Footing 合计Fraud 欺诈行为Freight Costs 运费Fringe Benefits 附带福利General Journal 普通日记账General Ledgers 总账Generally Accepted Accounting Principles (GAAP) 通用会计准则 Going Concern 持续经营企业Goodwill 商誉Gross Profit 毛利Income Statements 收益表Income Taxes 所得税Intangible Assets 无形资产Interest 利息Internal Control 内部控制Internal Rate of Return 内部收益率Inventory 存货Investment 投资Journals 流水账Labor 劳工Last-in, First-out Method (LIFO) 后进先出法 ( 存货 )Liabilities 负债Licenses 执照Limited Liability Companies 有限责任公司Limited Partners 有限责任合伙人Liquidation 清盘Liquidity Ratios 流动资金比率Long-term Liabilities 长期负债Losses on Investments 投资亏损Lower of Cost or Market (LCM) 取成本或市场价较低者Management 管理层Manufacturing Operations 制造业务Market Value 市场价格Marketing 市场营销Matching Principle 收支对应原则Maturity Date 到期日Medicare 美国医疗保障制度Merchandise Inventory 商品库存Mortgage 抵押贷款Mutual Funds 互助基金NASDAQ (National Ass ociation of Security Dealers ‘Automation Quotations) 纳斯达克( 全国证券交易商协会自动报价系统 )Net Income 净收入Net Loss 净亏损Net Present Value 净现值New York Stock Exchange (NYSE) 纽约证券交易所Not-for-profit Organizations 非盈利组织Notes Payable 应付票据Notes Receivable 应收票据NSF Check 存款不足支票Obsolescence 陈废Operating Activities 经营活动Operating Expenses 营业支出Operating Leases 经营性租赁Opportunity Cost 机会成本Outstanding Checks 未付款的支票Overhead 经常性管理开支Owner's Capital 业主资本Paid-in Capital 实收资本Parent Company母公司Partnerships 合伙企业Patents 专利权Payee 收款人Payroll 工资名单Pension Funds 退休金基金Percentage-of-completion Method 完工百分率法Periodic Inventory Systems 定期盘存制度Permanent Accounts 永久性账户Perpetual Inventory Systems 永续盘存制度Petty Cash 零用金Plant Assets 工厂资产Posting 记账Preferred Stock 优先股Premium: on Bonds 债券溢价Prepaid Expenses 预付费用Price-Earnings (P-E) Ratio 市盈率Process Cost Systems 分步成本制度Profit Margin 利润率Property, Plant, and Equipment (PPE) 物业，工厂及设备 Proprietorships 独资经营Ratio Analysis 比率分析Raw Materials 原材料Real Estate 房地产Record Date 股票所有人登记日期Redemption Price 回购价格Research and Development (R&D) Costs 研发费用Residual Value 剩余价值Retailers 零售商Retained Earnings 留成收益Return on Investment (ROI) 投资回报率Revenues 收入Salaries 薪水Sales 销售额Sales Tax 销售税Salvage Value 残值Securities 证券Selling Expenses 销售费用Serial Bonds 分期偿还债券Shareholder's Equity 股东权益Short-term Investments 短期投资Sinking Funds 偿债基金Social Security Taxes 社会保障税State Unemployment Taxes 州失业保障税Stock Splits 股票分股Straight-line Amortization Method 直线摊销法 Subsidiary Company 子公司Sunk Cost 沉没成本Suppliers 供应商Supply Chain 供应链Temporary Accounts 暂记账户Term Bonds 定期债券Time Value of Money 货币时间价值Trademarks 商标Transactions 交易Treasurer 财务主管Treasury Stock 库存股份Trial Balance 试算表Trustee 受托管理人Unearned Revenue 预收收入Unit Production Costs 单位生产成本Unlimited Liability 无限责任Useful Life of Assets 资产使用寿命Variable Costs 可变成本Vouchers 凭单Wages Payable 应付工资Weighted-average Method 加权平均法Wholesalers 批发商Work in Process 在制品Working Capital 周转资金11。
Unit 5 The Double-Entry System of Accounting课件
dual debit increase decrease maintain revenue draw
adj. n. n. n. v. n. v.
双的，二重的，双重 借方，借 增加，增大，增长，加大，繁殖 减少 维持，维修，继续，保养，主张 收入，国家的收入，税收 领取，提取
吉安市中等专业学校
电子教案
吉安市中等专业学校
电子教案
【教学过程】
a.动词变化
1．直接加ed：work—— worked look——looked 2．以不发音e结尾的单词，直接加d：live ——lived hope—— hoped use——used 3．以辅音字母+y结尾的，变y为i加ed：study—— studied carry— —carried worry——worried 4．以重读闭音节结尾且末尾只有一个辅音字母的，双写最后的辅 音字母+ed：stop—— stopped plan——planned 重读闭音节体现形式为辅-元-辅结构，例如nod,n为辅音，o为元音， d为辅音。 5. 以ic结尾的动词，要把ic变成ick再加ed，如picnic→picnicked， traffic→trafficked 6．不规则变化的动词过去式： have---had are---were get---got say---said feel---felt do/does---did is---was go---went drink--drank eat--ate bring----brought think----thought buy---bought catch---- caught teach ---- taught sit----sat wear----wore cut----cut sweep----swept sleep——slept see----saw become---became[1] read——read等等 (详见:不规则动词形态表)
会计英语
选择题：15*1=15（分）判断题：10*1.5=15（分）1、Which financial statement shows whether the business earned a profit andalso lists the types and amounts of the income and expenses?( D )A Balance sheet（资产负债表）B、Statement of changes in equity （权益变动表）C、Statement of cash flows （现金流量表）D、Income statement (利润表)2、What are quick assets（速动资产）? ( C )A、Cash, trading securities, prepaid expensesB、Cash ,inventory（库存）,accounts receivableC、Cash ,trading securities ,accounts receivable（现金，交易性金融资产，应收账款）D、Cash ,accounts receivable ,prepaid expenses (待摊费用) 3、The qualitative characteristics of financial statements:（财务报表的质量特征）——(1)understandability (可理解性) （2）relevance（相关性）（3）reliability(可靠性) (4) comparability (可比性)4、The elements of financial statements are:(财务报表的要素有)（1）assets（资产）（2）liabilities （负债）（3）equity （权益）（4）revenues (收入) （5）expenses(费用)5、Assets are probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events.( 资产是指由过去的交易或事项形成的、由企业拥有或者控制、预期会给企业带来经济利益的资源。
会计英语词汇英文解释
1.Accounting(会计)The process of indentifying,recording, summarizing and reporting economic information to decision makers.2.Financial accounting(财务会计)The field of accounting that serves external decision makers,such as stockholders,suppliers, banks and government agencies.3.Management accounting(管理会计)The field of accounting that serves internal decision makers,such as top executives,department headsand people at other management levels within an organization.4.Annual report(年报)A combination of financial statements,management discussion and analysis and graphs and charts that is provided annually to investors.5.Balance sheet (statement of financial position,statement of financial condition)(资产负债表)A financial statement that shows the financial status of a business entity at a particular instant in time.6.Balance sheet equation(资产负债方程式)Assets = Liabilities + Owners' equity.7.Assets(资产)Economic resources that are expected to help generate future cash inflows or help reduce future cash outflows.8.Liabilities (负债)Economic obligations of the organization to outsiders ,or claims against its assets by outsiders.9.Owners’ equity （所有者权益）The residual interest in the organization’s assets after deducting liabilities.10.Notes payable （应付票据）Promissory notes that are evidence of a debt and state the terms of payment.11.Entity （实体）An organization or a section of an organization that stands apart from other organization and individuals as a separate economics unit.12.Transaction （交易）Any event that both affects the financial position of an entity and be reliably recorded in money terms.13.Inventory （存货）Goods held by a company for the purpose of sale to customers.14.Account （帐户）A summary record of the changes in a particular assets,liability,or owne r’ equity.15.Account payable （应付帐款）A liability that results from a purchase of goods or services on account.17.Creditor (债权人)A person or entity to whom money is owed.18.Debtor (债务人)A person or entity that owes money to another.19.Sole proprietorship (个体经营、独资经营)A separate organization with a single owner.20.Partnership (合伙)A form of organization that joins two or more individuals together as co-owners(共有人).21.Corporation (公司)A business organization that is created by individual state laws.22.Limited liability (有限责任)A feature of the corporate form of organization whereby corporate creditors ordinarily have claims against the corporate assets only.23.Publicly owned (公有)A corporation in which shares in the ownership are sold to thepublic.24.Privately owned (私有)A corporation owned by a family,a small group of shareholders,or a single individual,in which shares of ownership are not publicly sold.25.Stockholders’ equity (shareholders’ equity) （股东权益）Own ers’ equity of a corporation.The excess of assets over liabilities of a corporation.26.Paid-in capital（实际投入资本）The total capital investment in a corporation by its owners both at and subsequent to the inception of business.27.Par value（票面值）The nominal dollar amount printed on stock certificates.29.Auditor （审计师）A person who examines the information used by managers to prepare the financial statements and attests to the credibility of those statements.31.Audit （审计）An examination of transactions and financial statement made in accordance with generally accepted auditing standards.33. Fiscal year (会计、财政年度)The year established for accounting purposes.34.Interim periods (中期)The time spans established for accounting purposes that are less than a year.35.Revenues(sales) (收入OR商品销售收入)Increases in owners’ equity arising from increases in assets received in exchange for the delivery of goods or services to customers.36.Expenses （费用）Decreases in owners’ equity that arise because goods or services are delivered to customers.37.Income (profit ,earnings) （收益、利润）The excess of revenues over expenses.39.Accrual basis （应计制、权责发生制）Accounting method that recognizes the impact of transactions on the financial statements in the time periods when revenues and expenses occur.40.Cash basis （收付实现制）Accounting method that recognizes the impact of transactions on the financial statements only when cash is received or disbursed.43.Cost of goods sold (cost of sales) （销售成本）The original acquisition cost of the inventory that was sold to customers during the reporting period.44.Matching （配比）The recording of expenses in the same time period as the related revenues are recognized.47.Depreciation （折旧）The systematic allocation of the acquisition cost of long-lived of fixed assets to the expenses accounts of particular periods that benefit from the use of the assets. income （净利润）The remainder after all expenses has been deducted from revenues.49.Income statement (statement of earnings, operating statement) (收益表)A report of all revenues and expenses pertaining to a specific time period.50.Statement of cash flows (cash flow statement) （现金流量表）A required statement that reports the cash receipts and cash payments of an entity during a particular period. loss （净损失）The difference between revenues and expenses when expenses exceed revenues.52.Cash dividends （现金股利）Distribution of cash to stockholders that reduce retained income.53.Statement of retained income （利润分配表）A statement that lists the beginning balance in retained income, followed by a description of any changes that occurred during the period, and the ending balance.54.Statement of income and retained income （收入及利润分配表）A statement that included a statement of retained income at the bottom of an income statement.55.Earnings per share (EPS) （每股收益）Net income divided by average number of common shares outstanding.56.Price-earnings ratio (P-E) （市盈率）Market price per share of common stock divided by earnings per share of common stock.57.Dividend-yield ratio (股息率)Common dividends per share dividend by market price per share.58.Dividend-payout ratio （派息率）Common dividends per share dividend by earnings per share.59.Double-entry system （复试记账法）The method usually followed for recording transactions, whereby at least two accounts are always affected by each transaction.60.Ledger (分类账)The records for a group of related accounts kept current in asystematic manner.61.General ledger （总分类账）The collection of accounts that accumulates the amounts reported in the major financial statements.62.T-account （T形账户）Simplified version of ledger accounts that takes the form of the capital letter T.63.Balance （余额）The difference between the total left-side and right-side amounts in an account at any particular time.64.Debit （借方）An entry or balance on the left side of an account.65.Credit （贷方）An entry or balance on the right side of an account.66.Charge (Debit)A word often used instead of debit.67.Source documents (原始凭证)The supporting original records of any transactions.68.Book of original entry （原始分录帐本）A formal chronological record of how the entity’s transactions affect the balances in pertinent accounts.69.General journal (普通日记账)The most common example of a book of original entry; a complete chronological record of transactions.70.Trial balance (试算表)A list of all accounts in the general ledger with their balance.71.Journalizing （记入分类帐）The process of entering transactions into the journal.72.Journal entry （日记帐分录）An analysis of the affects of a transaction on the accounts, usually accompanied by an explanation.81.Accumulated depreciation (allowance for depreciation) （累计折旧）The cumulative sum of all depreciation recognized since the date of acquisition of the particular assets described.82.Data processing 数据处理The totality to the procedures used to record, analyze store, and report on chosen activities.83.Explicit transactions (显性交易)Events such as cash receipts and disbursements, credit purchases, and credit sales that trigger nearly all day-to-day routine entries.84.Implicit transactions （非显性交易）Events (such as the passage of time) that do not generate source documents or visible evidence of the event and are not recognized in the accounting records until the end of an accounting period.85.Adjustments (adjusting entries) （调帐）End-of-period entries that assign the financial effects of implicit transactions to the appropriate time periods.86.Accrue (应计)To accumulate a receivable or payable during a given period eventhough no explicit transactions occurs.87.Unearned revenue (revenue received in advance, deferred revenue, deferred credit) （未实现收入）Revenue received and recorded before it is earned.88.Pretax income （税前利润）Income before income taxes.89.Classified balance sheet (分类资产负债表)A balance sheet that groups the accounts into subcategories to help readers quickly gain a perspective on the company’s financial position.90.Current assets （流动资产）Cash plus assets that are expected to be converted to cash or sold or consumed during the next 12 months or within the normal operating cycle if longer that a year.91.Current liabilities （流动负债）Liabilities that fall due within the coming year or within the normal operating cycle if longer than a year.92.Working capital （营运资金、资本）The excess of current assets over current liabilities.93.Solvency （偿付能力）An entity’s ability to meet its immediate financial obligations as they become due.94.Current ratio (working capital ratio) （流动比率）Current assets divided by current liabilities.Current ratio = Current assets / Current liabilities.95.Report format （报表格式之一）A classified balance sheet with the assets at the top. Example:Balance Sheet, January 31,20X2Assets 1999 1998Current assetsCashAccounts receivable……Total current assetsLong-term assetsStore equipmentAccumulated depreciationTotal assetsLiabilities and Owners’ Equity 1999 1998 Current liabilitiesNote payableAccounts payable…Total current liabilities Stockholder’s equityPaid-in capitalRetained incomeTotal liabilities and owners’ equity96.Account format （报表格式之二）A classified balance sheet with the assets at the left. Example:Balance Sheet, January 31,20X2Assets Liabilities and Owners’ EquityCurrent assets Current liabilitiesCash Note payableAccounts receivable Accounts payable… …Total current assets Total current liabilitiesLong-term assets Stockholder’s equityStore equipment Paid-in capitalAccumulated depreciation Retained incomeTotal Total97.Single-step income statement (单一步骤收入表)An income statement that groups all revenues together and then lists and deducts all expenses together without drawing any intermediate subtotals.98.Multiple-step income statement (复合步骤收入表)An income statement that contains one or more subtotals that highlight significant relationships.99.Gross profit (gross margin) （毛利）The excess of sales revenue over the cost of the inventory that was sold.100.Operating income (operating profit) （营业收入）Gross profit less all operating expenses.101.Profitability （收益能力）The ability of a company to provide investors with a particular rate of return on their investment.102.Gross profit percentage (gross margin percentage) （毛利率）Gross profit divided by sales.Gross profit percentage=Gross profit / Sales103.Return on sales ratio （销售收益率）Net income divided by sales,104.Return on stockholders’ equity ratio （股东权益收益率）Net income divided by invested capital (measured by average stockholder’s equity)。
会计英语面试题及答案解析
会计英语面试题及答案解析面试题1: What is the main purpose of financial accounting?答案解析: The main purpose of financial accounting is to provide financial information about a business entity to external users such as investors, creditors, and government agencies. This information is used to make informed decisions about lending money, buying stock, or regulating the entity.面试题2: Explain the difference between "accrual basis" and "cash basis" accounting.答案解析: Accrual basis accounting records revenues and expenses when they are earned or incurred, regardless of when cash is received or paid. Cash basis accounting, on the other hand, records transactions only when cash is exchanged. Accrual basis provides a more comprehensive picture of a company's financial health over time.面试题3: What is the double-entry bookkeeping system?答案解析: The double-entry bookkeeping system is a method of recording financial transactions in which every entry to the general ledger requires at least two accounts to be updated: one account is debited, and another account is credited for the same amount. This ensures that the accounting equation (Assets = Liabilities + Equity) remains balanced.面试题4: Can you describe the accounting equation and its importance?答案解析: The accounting equation is Assets = Liabilities + Equity. It is the foundation of accounting and represents the basic relationship between a company's assets, liabilities, and equity. It is important because it helps ensure that all transactions are recorded accurately and that the financial statements are in balance.面试题5: What are the main components of a balance sheet?答案解析: The main components of a balance sheet are assets, liabilities, and equity. Assets are what the company owns or controls with future economic benefit. Liabilities are obligations or debts that the company owes to others. Equity represents the residual interest in the assets of the entity after deducting liabilities.面试题6: How do you calculate the net income of a company?答案解析: Net income is calculated by subtracting all expenses, including cost of goods sold, operating expenses, interest, and taxes, from the total revenue of the company. It represents the company's profit or loss for a specific period.面试题7: What is the role of an auditor in the financial reporting process?答案解析: An auditor's role is to provide an independentassessment of a company's financial statements to ensure they are accurate, complete, and in compliance with generally accepted accounting principles (GAAP). This helps to increase the credibility and reliability of the financial information provided to stakeholders.结束语: Understanding these fundamental concepts of accounting is crucial for anyone looking to excel in an accounting role, especially when preparing for an English-language interview. Remember, the key to a successful interview is not only knowing the answers but also being able to articulate them clearly and confidently. Good luck!。
会计英语第四版试题及答案
会计英语第四版试题及答案Section 1: Multiple Choice Questions1. Which of the following is a primary function of accounting?a) Data analysisb) Financial forecastingc) Budgetingd) Asset managementAnswer: a) Data analysis2. Which financial statement shows a company's revenues and expenses over a specific period of time?a) Balance sheetb) Income statementc) Statement of cash flowsd) Statement of retained earningsAnswer: b) Income statement3. The accrual basis of accounting recognizes revenues and expenses when:a) Cash is received or paidb) Goods are sold or purchasedc) Services are provided or receivedd) Assets are acquired or disposed ofAnswer: c) Services are provided or received4. The accounting equation can be expressed as:a) Assets = Liabilities + Owner's Equityb) Revenues - Expenses = Net Incomec) Cash Inflows - Cash Outflows = Net Cash Flowd) Assets + Liabilities = Owner's Equity + Revenues - ExpensesAnswer: a) Assets = Liabilities + Owner's Equity5. Which of the following statements is true about the International Financial Reporting Standards (IFRS)?a) They are principles-based accounting standardsb) They are used primarily in the United Statesc) They have been adopted by all countries globallyd) They focus only on financial reporting for public companiesAnswer: a) They are principles-based accounting standardsSection 2: Short Answer Questions1. Define the term "depreciation" in accounting.Depreciation is the systematic allocation of the cost of an asset over its useful life. It represents the decrease in value of an asset over time due to wear and tear, obsolescence, or other factors.2. What are the three main financial statements prepared by a company?The three main financial statements are the balance sheet, income statement, and statement of cash flows.3. Explain the difference between accounts payable and accounts receivable.Accounts payable refers to the money a company owes to its creditors or suppliers for goods or services received but not yet paid for. Accounts receivable, on the other hand, represents the money owed to a company by its customers for goods or services provided but not yet received payment for.4. What is the purpose of a trial balance in accounting?The purpose of a trial balance is to ensure the accuracy of the accounts and records by comparing the total debits and credits. It helps identify any errors or discrepancies that need to be rectified before preparing financial statements.5. Briefly explain the concept of "double-entry" bookkeeping.Double-entry bookkeeping is a system of recording financial transactions that requires each transaction to have at least two entries – a debit and a credit. This system ensures that the accounting equation (assets = liabilities+ owner's equity) remains in balance and helps maintain the accuracy of the financial records.Section 3: Essay Questions1. Discuss the role of ethics in accounting.Ethics plays a crucial role in accounting as it ensures the integrity, transparency, and fairness of financial reporting. Accountants are expectedto adhere to professional codes of conduct and ethical guidelines to maintain objectivity, confidentiality, and independence. Ethical behavior in accounting helps build trust among stakeholders, prevents fraudulent practices, and promotes accountability in financial management.2. What is the importance of internal controls in accounting?Internal controls are essential in accounting as they help safeguard assets, prevent and detect fraud, ensure accuracy in financial statements, and promote operational efficiency. They include procedures, policies, and mechanisms that mitigate risks, maintain the reliability of financial information, and protect a company's resources. Effective internal controls contribute to better financial management, compliance with regulations, and overall organizational success.3. Explain the concept of "going concern" in accounting.The concept of "going concern" in accounting assumes that a company will continue its operations and fulfill its obligations in the foreseeable future. It implies that the entity is financially stable, has sufficient resources to operate, and does not plan to liquidate or significantly curtail its activities. This assumption influences the valuation of assets, liabilities, and thepreparation of financial statements, giving stakeholders an understanding of the company's ability to continue as a viable entity.In conclusion, accounting is a fundamental aspect of business management that involves various principles, concepts, and practices. It serves as a tool for financial analysis, decision-making, and communication of financial information. Understanding accounting concepts and applying them accurately is crucial for professionals in the field to ensure reliable and transparent financial reporting.。
会计英语第六讲
借贷记账法的账户结构
在借贷记账 法下， 法下，“借” 代表增加 借 左 “贷”代表 减 少吗？ 少吗？
“T”字形账户结构 账户名称（会计科目）
贷 右
在借贷记账法下，左边为借方，右边为贷方。 （约定俗成）。
账户的借方和贷方分别登记增加额、减少额。至于哪一方登 记增加额，哪一方登记减少额，则取决于账户的性质：是资 产与费用，还是负债、所有者权益与收入。
以库存现金为例
库存现金
贷
期初余额 1 000 增加额 减少额 800 600
期末 期初 借方 贷方 余额 ＝ 余额 ＋ 发生额 － 发生额 借方） 借方） 本期增加） 本期减少） （借方） （借方） （本期增加） （本期减少）
借贷记账法—账户结构
负债和所有者权益账户结构 以应付账款为例 增加都记在账户的贷方， 减少记在账户的借方， 如有余额则必定在账户的贷方。
Rules of Debit and Credit
Account Title
Assets Expenses Liabilities Owners’ equity revenues
Dr. Assets Expenses Liabilities Owners’ equity revenues
Cr.
Rules of Debit and Credit(1) Assets
1. 投资人投入设备一台，价值1000元 Dr.: 固定资产 1000 Cr.: 实收资本 1000
2. 公司从银行存款100，000元偿还短期借款 Dr.: 短期借款 100000 Cr.: 银行存款 100000
3. 用银行存款1000元购入材料一批 Dr.: 原材料 1000 Cr.: 银行存款 1000
Unit 5 The Double-Entry System of Accounting
Word Study
dual debit increase decrease maintain revenue draw
adj. n. n. n. v. n. v.
双的，二重的，双重 借方，借 增加，增大，增长，加大，繁殖 减少 维持，维修，继续，保养，主张 收入，国家的收入，税收 领取，提取
Reading
思考题和作业：P39 P37
practice Complete passage
教学反思：应该注意采用多样化的教学方法进一步激发学生的学习兴趣和热情。
b.句式结构
肯定形式 主语+动词过去式+其他 例句：She often came to help us in those days. 否定形式 主语+didn't +谓语动词原型+其他 ①was/were+not；②在行为动词前加didn't，同时还 原行为动词 例句：I didn't know you like coffee. 一般疑问句 ①Did+主语+谓语动词原型+其他？ ②Was/Were+主 语+表语? 例句：Did I do homework?
c.口诀
一般过去时并不难，过去动作、状态记心间。
动词要用过去式，时间状语句末站。
否定句很简单，didn't 站在动原前，其它部分不要变。
一般疑问句也好变，did放在句子前，主语、动原、其它部分依次站立。
特殊疑问句也简单，疑问词加一般疑问句记心间。 最后一条请注意，动词过去式要牢记！
d.Example
I had a word with Julia this morning. 今天早晨，我跟朱莉娅说了几句话。
会计英语书后单词
consequences 结果，影响
conservatively 保守地，传统地
consolidation 合并
constitute 组成，制度
contemplate 义务，债务
content 主张
contributor 赞助者，捐助人
control 控制
discern 识别，了解，辨明
discipline 训练，规则
disclosure 披露，揭示
discount 折现，贴现
disposal 处理，处置
dispose of 处理，消除
dispute 争论
distinctive 独特的，特殊的
distribution 销售，分销
diversified 多变的，多样的
mould 模子，铸模
negotiate 磋商，谈判
newscaster 新闻广播员
nonprofit organizations 非营利组织
note 注意
numerator 分子
numerical 数字的，用数字表示的
numerous 极多的
obligation 义务，债务
obsolescence 过时，落后
incorporate 合并，结合，纳入
incur 发生
indebtedness 负债
indent 缩进排印或书写
indicative 预示的
indisputable 无可争议的
induce 说服，招致，促使，引起
innocence 清白，无辜
insight 洞察力，眼光
实用会计英语Chapter 5 Double-Entry System
5-5
T Account
The T account is the basic form of the double-entry system. Title of Account
Transaction 1
March 3: Mr. George starts his photocopy company on March 1 with 20,000 us dollars that was immediately deposited into the bank.
Assets
?
Increase or decrease
Debit
Increase Increase
Credit
Increase
Photocopy Supplies Office Supplies
$2,300 800
Accounts Payable
$3,100
5-18
Transaction Analysis
Transaction 6
March 8: Paid $600 in cash for a one-year insurance policy with coverage effective March 1.
Credit
Increase
Cash at Bank
$3,400
Photocopy fees Earned
$3,400
5-28
Transaction Analysis
Transaction 11
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
CHAPTER 5
Double-Entry System
5-2
Double-Entry System
The double-entry system is considered as the heart of modern accounting. All accounting systems operate on the basis of the double-entry system.
$10,000
George Ross, Capital
$10,000
5-10
Transaction Analysis
Transaction 2
March 6: Rented another office, paying a year’s rent in advance, $4,800 by check.
Credit
Decrease Increase Increase Increase Decrease
5-7
Transaction Analysis
Now, let’s analyze the transaction of
George Ross Photocopy Company
…
5-8
Transaction Analysis
Left or Debit Side
Right or Credit Side
The rules of the double-entry system are that one transaction affects at least two accounts --- debit accounts and credit accounts.
Decrease
Prepaid Rent
$4,800Cash 来自t Bank$4,800
5-12
Transaction Analysis
Transaction 3
March 7: Purchased photocopy equipment for $2,000 with cash.
Assets 1 Assets 2
Transaction 1
March 3: Mr. George starts his photocopy company on March 1 with 20,000 us dollars that was immediately deposited into the bank.
Assets
?
Increase or decrease
Manual accounting system Computerized accounting system
5-3
Double-Entry System
The double-entry system provides checks and balances to ensure that your books are always in balance.
$2,000 $2,000
5-14
Transaction Analysis
Transaction 4
March 7: Purchased office equipment from Hougas Equipment Co. for $5,300, paying $2,300 in cash and agreeing to pay the rest next month.
In double-entry accounting, each transaction has two journal entries: a debit and a credit.
5-4
Double-Entry System
Credits ＝ Debits
The sum of all debits should always equal the sum of all credits.
Assets 1 Assets 2 Liability
?
Increase or decrease
Debited or Credited
5-15
Transaction Analysis
Increase or decrease
? Debited or Credited
5-13
Transaction Analysis
Transaction 3
Account Type
Photocopy Equipment Cash
Debit
Increase
Credit
Decrease
Photocopy Equipment Cash
Assets 1
?
Increase or decrease
Assets 2
Debited or Credited
5-11
Transaction Analysis
Transaction 2
Account Type
Prepaid Rent Cash at Bank
Debit
Increase
Credit
Owner’s equity
Debited or Credited
5-9
Transaction Analysis
Transaction 1
Account Type
Cash at Bank George Ross, Capital
Debit
Increase
Credit
Increase
Cash at Bank
Because debits equal credits, double-entry accounting prevents some common bookkeeping errors.
5-5
T Account
The T account is the basic form of the double-entry system. Title of Account
5-6
Double-Entry System
Accounting equation
Assets = Liabilities + Owner’s Equity
Account Type
Assets Liabilities Owner’s equity Income Expenses
Debit
Increase Decrease Decrease Decrease Increase