会计英语41

AnalyzingandRecordingProcess1ExternalTransactionsoccurbetweentheorganizationandanoutsideparty.InternalTransactionsoccurwithintheorganization.对外业务内部业务Review“TransactionsandEvents”21.Asupplierofacompany‘srawmaterialispaidanamountowedonaccount.NotRecorded2.Acustomerpaysitsopenaccount.3.Anewchiefexecutiveofficerishired.4.Thebiweeklypayrollispaid.5.Rawmaterialsareenteredintoproduction.6.Anewadvertisingagencyishired.7.Theaccountantdeterminesthefederalincometaxesowedbasedontheincomeearned.ExternalInternal3AnalyzeeachtransactionandeventfromsourcedocumentsRecordrelevanttransactionsandeventsinajournalPostjournalinformationtoledgeraccountsPrepareandanalyzethetrialbalanceAnalyzingandRecordingProcess原始凭证试算表SourceDocuments4SalesTicketsCashregistertapesPurchaseOrdersCheckStubBillsfromSuppliersEmployeeEarningsRecords翻译►会计师必须运用假设和判断在每个会计期末对某些账户的余额进行调整.[P30]5►Theaccountantmustmakeassumptionsandusejudgmenttoadjustthebalancesinsomeaccountsattheendofeachaccountingperiod.翻译6►增加总额和减少总额相抵后的差额就是账户的余额.[P31]►Theaccountbalanceisdeterminedbysubtractingthetotaldecreasesfromthetotalincreases.TheAccountanditsAnalysis7Anaccountisarecordofincreasesanddecreasesinaspecificasset,liability,equity,revenue,orexpenseitem.Thegeneralledgerisarecordcontainingallaccountsusedbythecompany.总账8AssetsAccountsAssetsAccountsAssetAccounts=+LiabilityAccountsLiabilityAccountsLiabilityAccountsEquityAccountsEquityAccountsEquityAccountsTheAccountanditsAnalysisAssetAccounts9LandEquipmentBuildingsCashNotesReceivableSuppliesPrepaidAccountsAccountsReceivableAssetAccounts10AccruedLiabilitiesUnearnedRevenueNotesPayableAccountsPayableLiabilityAccountsLiabilityAccounts预收收入EquityAccounts11EquityAccountsRevenuesOwner’sEquityOwner’sWithdrawalsExpensesOwner’sCapital12LiabilitiesEquityAssets=+Owner’sCapitalOwner'sWithdrawalsRevenuesExpenses++––TheAccountanditsAnalysisTranslation13►资产账户各期的期末余额结转至下期.资产账户的左侧用来记录资产增加额，其右侧用来记录资产减少额[P31]►Assetaccountscarrytheirbalancesforwardfromoneperiodtothenext.Theleftsideofassetaccountsisusedforrecordingincreasesandtherightsideusedforrecordingdecreases.Translation14►就像资本的增加用贷方来记录,会计期间内收入的增加也是记入贷方.[P32]►Asincreasesincapitalarerecordedascredits,increasesinrevenuesduringanaccountingperiodarerecordedascredits..Translation15►一般在会计年度末,所有收入和费用账户的余额都要定期地转入”汇总”帐户,然后这些帐户将被结清.[P32]►Periodically,usuallyattheendoftheaccountingyear,allrevenueandexpenseaccountbalancesaretransferredtoasummarizingaccountandtheaccountsarethensaidtobeclosed.LedgerandChartofAccounts16Theledgerisacollectionofallaccountsforaninformationsystem.Acompany’ssizeanddiversityofoperationsaffectthenumberofaccountsneeded.Thechartofaccountsisalistofallaccountsandincludesanidentifyingnumberforeachaccount.AccountNumberAccountNameAccountingNumberAccountingName101Cash302C.Taylor,Withdrawals106Accountsreceivable403Revenues126Supplies406Rentalrevenue128Prepaidinsurance622Salariesexpense167Equipment637Insuranceexpense201Accountingpayable640Rentexpense236Unearnedrevenue652Suppliesexpense301C.Taylor,Capital690UtilitiesexpenseDebitsandCredits17AT-accountrepresentsaledgeraccountandisatoolusedtounderstandtheeffectsofoneormoretransactions.(Leftside)(Rightside)DebitCreditAccountTitleDebits►DebitcomesfromLatinandmerelymeans“left,”orthe“left-hand”sideofanaccount.Abbreviated“DR.”18Credits►CreditalsocomesfromtheLatin,andmeans“right,”orthe“right-hand”sideofanaccount.Abbreviated“CR.”19BasicFactsAboutAccounts►Foreverytransactiontheremustbeatleastonedebitandonecredit;►Debitsmustalwaysequalcreditsforeachtransaction,and;►Debitsarealwaysenteredontheleftsideofanaccountandcreditsontherightside.20Double-EntryAccounting21LiabilitiesEquityAssets=+DebitCreditDebitCreditDebitCreditASSETS+-LIABILITIES-+EQUITIES-+复式会计Double-EntryAccounting22RevenuesExpensesOwner’sCapitalOwner'sWithdrawals_+_DebitCreditCapital-+DebitCreditOwner'sWithdrawals+-DebitCreditExpenses+-DebitCreditRevenues-+Equity23ebitsncreasexpensesssetsDebit-CreditRules...24ExpensesRevenueOwners’EquityLiabilitiesAssetsDebitCreditCreditDebitCreditDebitCreditDebitDebitCreditAccountInc.Dec.借贷规则Double-EntryAccountingMethod(DEAM)25RecordingrulesinDEAMExistingDebit,Creditexists;Andbothsidesalwaysareequal有借必有贷，借贷必相等！Double-EntryAccounting26Investmentbyowner30,000Purchaseofsupplies2,500Consultingservicesrevenuesearned4,200Purchaseofequipment26,000Collectionofaccountsreceivable1,900Paymentofrent1,000Paymentofsalary700Paymentofaccountpayable900Withdrawalbyowner200Totalincreases36,100Totaldecreases31,300Balance4,800CashAnaccountbalanceisthedifferencebetweentheincreasesanddecreasesinanaccount.NoticetheT-AccountTranslation27►每一类型的帐户的正常余额是在借方还是在贷方取决于该种类型的帐户是用那一侧来记录增加额.[P33]►Thenormalbalanceofeachtypeofaccountisadebitorcreditbalancedependingonwhichsideoftheaccountisusedtorecordincreases.Journalizing&PostingTransactions28Step1:Analyzetransactionsandsourcedocuments.LiabilitiesEquityAssets=+Step2:Applydouble-entryaccounting(Leftside)(Rightside)DebitCreditT-AccountACCOUNTNAME:ACCOUNTNo.DateDescriptionPRDebitCreditBalanceStep4:PostentrytoledgerGENERALJOURNALPage123DateDescriptionPost.Re