會(huì)計(jì)英語第三章復(fù)習(xí)(已修改)
2025-01-25 06:01 本頁面
【正文】 密碼： accounting 郵箱： Chapter 3 Accounting Cycle Learning Objectives ? Understand the concept of accounting cycle, learn to talk about its roles ? Understand 7 steps of accounting cycle, and pare them with accounting practice in China. ? Understand the concept of account and its parts in application. ? Understand the basic function of journal and its types ? Learn to make entries for adjusting ? Learn to balance accounts Key words, phrases and special terms ?Entry 分錄 ? Make an or accounting entry ? Closing entry 結(jié)賬分錄 ? Contra entry 抵銷分錄 ? Adjusting entry 調(diào)整分錄 ? Entry price 入賬價(jià)格 ? Entry document 記賬憑證 Key words, phrases and special terms ?Journalize 登記日記賬 [‘d???n(?)la?z] ? Journal 日記賬，序時(shí)賬 ? Journal entry 日記賬分錄 ? Cash journal 現(xiàn)金日記賬 ?Post 過賬 ?Ledger accounts 分類賬 39。led??總帳，分戶總帳； ? Account 賬戶 ? An account is a record based on the items of accounting elements, representing an increase or a decrease and the result of those items. ?Trial balance 試算平衡表 39。tra??l試驗(yàn)；審訊；努力 Steps in the accounting cycle Analyze transactions from source documents Record by entries Post to accounts Adjusting entries Journalizing and posting closing entries Prepare trial balance Prepare financial statements Steps of The accounting cycle Transactions Financial Statements Source Documents Journal Entry Ledger accounts Trial Balance Ine statement Accounts Balance Sheet Ine Statement etc Understand how doubleentry accounting works ? The mechanics of doubleentry accounting are such that every transaction is recorded in the debit side of one or more accounts and in the credit side of one or more accounts with equal debits and credits. ? doubleentry bookkeeping (or system) ? singleentry bookkeeping (or system) The DoubleEntry Accounting ?Debit （ Dr.） n. 借 ,借方 ,借記 ? Debit card 借記卡 ? Debit balance 借方余額 ? v. 計(jì)入借方 ,借計(jì) ? Debit an account 計(jì)入借方賬 ?Credit （ Cr.） n. 貸 ,貸方 ,貸記 ? Credit card 貸記卡 ? Credit貸方余額 ? v. 計(jì)入貸方 ,貸計(jì) ? Credit an account 計(jì)入貸方賬 DoubleEntry Accounting “ Doubleentry accounting is based on a simple concept: each party in a business transaction will receive something and give something in return. In terms, what is received is a debit and what bookkeeping is given is a credit. The T account is a representation of a scale or balance.” Scale or Balance Receive DEBIT Give CREDIT T account Left Side Receive DEBIT Right Side Give CREDIT Accounting equation ?Assets = Liabilities + Owner’s equity ?Assets Liabilities = Owner’s equity ?Net assets = Owner’s equity Rules of DoubleEntry Accounting transaction affects at least two accounts. These accounts contains at least one account debited and at least one account credited. 2. Total debits must equal total credits. Taccount ?Taccount: a simplest form of an account, used to help illustrate the effect of transaction. Account name Debit (left side) Credit (right side) Rules of debits
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