【正文】 nancial position C. the assets, liabilities and owner’s equity of an entity of a specified date D. the assets, liabilities and owner’s equity of an entity during a period of time C 2020/6/30 Chen Jianhui 76 3)The primary financial statements are listed below except ________. A. the statement of financial position B. the profit and loss statement C. the statement of cash flows D. capital transactions D 2020/6/30 Chen Jianhui 77 4) The financial statements are ________ of financial information about the entity. A. formal reports B. accounting equation C. bookkeeping D. some records A 2020/6/30 Chen Jianhui 78 5) Which of the following is like a snapshot of a business entity? __________ A. Ine statement. B. Statement of owner’s equity. C. Balance sheet. D. Statement of cash flows. C 2020/6/30 Chen Jianhui 79 Part 4. The Bookkeeping （ 簿記） A basic bookkeeping system prises a ledger which contains accounts, and prime entry records which act as “collectors” and “summarizers” of financial data. ? entry n. 分錄，帳目 某一交易的金額、借方或貸方、科目名稱(chēng)等的會(huì)計(jì)記錄。又稱(chēng)“ accounting entry。 bookkeeping entry。 journal entry”。 總帳，帳簿 a 2020/6/30 Chen Jianhui 80 This allows for detail to be outside the ledger so that summarized entries can be periodically entered into ledger accounts. The prime entry records provide the audible authority for the summarized ledger entries. 簿記制度允許瑣碎細(xì)節(jié)不記在帳簿內(nèi)，以便 匯總帳目 可以定期登錄到 分類(lèi)帳帳戶(hù) ?；編つ坑涗浗o 審計(jì)機(jī)構(gòu) 提供 匯總帳帳目 。 2020/6/30 Chen Jianhui 81 The journal proper provides the authority for ledger entries not covered by other prime entries. Unusually, the cash books have developed into both prime entries and ledger records of cash payments and receipts. 日記帳 給審計(jì)機(jī)構(gòu)提供其它基本帳目沒(méi)有涉及的分類(lèi)帳。很少見(jiàn)到， 現(xiàn)金日記帳 被作成 基本帳目 和現(xiàn)金收支的 總帳記錄 。 2020/6/30 Chen Jianhui 82 The prime entry records, other than the journal proper and the cash books, have historically been known as day books, covering sales, purchases, sales returns and purchases returns. More monly, they are simply called sales journal, purchases journal and so on. 不同于一般日記帳和現(xiàn)金日記帳，基本帳目記錄在歷史上已經(jīng)稱(chēng)為 “ 日記帳 ”，包括銷(xiāo)售，進(jìn)貨， 銷(xiāo)售退回 ， 進(jìn)貨退出 等。這些往往被簡(jiǎn)單地稱(chēng)為 銷(xiāo)售日記帳 、 進(jìn)貨日記帳 等。 a 2020/6/30 Chen Jianhui 83 When final accounts are prepared， the trading and profit and loss accounts are indeed debit and credit accounts in their own right, conforming to normal double entry principles. 當(dāng)編制結(jié)算帳時(shí)，按照一般的復(fù)式簿記原則，交易帳和損益帳憑本身的性質(zhì)確實(shí)是借記帳和貸記帳。 2020/6/30 Chen Jianhui 84 The trial balance, which lists account balances prior to making adjustments and preparing final accounts, is, of course, not part of the system, but a check on the apparent accuracy of the recording system. 試算表 在調(diào)整和編制結(jié)算帳之前列示 帳戶(hù)余額 ，當(dāng)然不是簿記制度的一部分。但它是對(duì)該記錄制度的表面準(zhǔn)確性的檢查。 2020/6/30 Chen Jianhui 85 You are reminded that there may be errors that are not revealed by a balanced trial balance. The term “final accounts” is generally understood to mean trading and profit and loss accounts and a balance sheet. 你要知道可能存在有平衡的試算表未能暴露的錯(cuò)誤。結(jié)算帳這一稱(chēng)謂常常被理解為交易帳、損益帳和資產(chǎn)負(fù)債表。 2020/6/30 Chen Jianhui 86 However, you are also reminded that a balance sheet is not an account but a presentation of the balance remaining in the ledger at a particular moment in time. 無(wú)論如何還應(yīng)提醒你，資產(chǎn)負(fù)債表不是一個(gè)帳戶(hù)，它顯示的是某段時(shí)間的某一刻存在于總帳的一種平衡關(guān)系。 2020/6/30 Chen Jianhui 87 Exercises Turn the following into English: 1) summarized entry 2) ledger account 3) audible authority 2020/6/30 Chen Jianhui 88 4) cash book 5) cash payments and receipts 6) general ledger account 7) journal proper (day book) 8) ledger entry 9) account balance 10) trial balance 2020/6/30 Chen Jianhui 89 Multiple choice: 1) The prime entry records, other than the journal proper and the cash books, have historically been known as ________, covering sales, purchases, sales returns and purchases returns. A. bookkeeping B. day books C. final account D. profit and loss account B 2020/6/30 Chen Jianhui 90 2)A basic bookkeeping system prises a ledger which contains accounts, and prime entry records which act as “collectors” and “summarizers” of ________. A. financial data B. financial statements C. accountants D. accounting equation A 2020/6/30 Chen Jianhui 91 3) Unusually, the cash books have developed into both prime entries and ledger records of ________. A. payments and receipts B. profit and loss C. costs and expenses D. cash payments and receipts D 2020/6/30 Chen Jianhui 92 Part 5. Nostro and Vostro Accounts (往賬和來(lái)賬） From the point of view of an UK bank, a nostro account is our bank’s account in the books of an overseas bank. An example would be an account in the name of Midland Bank, in the books of Chemical Bank, New York, denominated in USD. Midland is a customer of Chemical Bank. ? nostro account 往帳（ =our account），存放國(guó)外同業(yè)帳戶(hù)，應(yīng)收外匯帳戶(hù) (=due from bank account, due from balance)，本行帳戶(hù)。 指本國(guó)為經(jīng)營(yíng)外匯業(yè)務(wù)的需要，在外國(guó)代理銀行（ correspondent bank）開(kāi)立的存款帳戶(hù)。 2020/6/30 Chen Jianhui 93 From the point of view of an UK bank, a vostro account is your bank’s account with us, denominated in sterling. An example of a vostro account would be an account in the name of Chemical Bank maintained in the books of Midland Bank. a ? vostro account 來(lái)帳 (=your account)，同業(yè)存放（ =due to bank account），同業(yè)帳戶(hù)。 從本國(guó)銀行的立場(chǎng)，稱(chēng)外國(guó)銀行在本行所開(kāi)立的存款帳戶(hù)。 2020/6/30 Chen Jianhui 94 The account would be denominated in sterling and Chemical Bank would be a customer of Midland. 2020/6/30 Chen Jianhui 95 When funds are remitted from the United Kingdom, nostro accounts are used if the payment is denominated in foreign currency, and vostro accounts are used if payment is denominated in sterling. 2020/6/30 Chen Jianhui 96 Banks treat their nostro account in the same way as any o