会计专业英语讲稿2.doc

2.1a What is double-entry bookkeeping ?Double-entry bookkeeping is an accounting technique which records each transaction as both a credit and a debit. 复式簿记是把每笔交易记录成贷方和借方的会计方法。 Credit entries represent the sources of financing 贷方表示资金的来源 Debit entries represent the uses of that financing借方表示资金的使用 2.1b Why is double-entry system significant ?In modern accounting the double-entry system serves as a kind of error-detecting system: if, at any point, the sum of debits does not equal the corresponding sum of credits, then an error has occurred. 在现代会计学中，复式记账法充当一种错误检查系统。如果在任何一点上，借方之和不等于对应的贷方之和，就已经出现错误。 2.1c What categories do the books cover ?The value of goods owned by the business(assets)企业所拥有的商品价值（资产） The net worth of (and shareholders interest in) the company(equity)公司（以及股东权益）的净值（权益） Money owed (liabilities)所欠的钱（负债） Money earned (revenue)所挣得的钱（收入） Costs(expenses)成本（费用） 2.1d What are credits and debits ?In business records, the debit side, written on the left, represents the destination point of a transaction; the credit side, on the right, represents where the amount has come from. These are also called T-accounts.（figure 1）在你的企业账簿记录中，借方写在左侧，表示业务交易的目的点；贷方写在右侧，表示这笔钱从何处来。这些被称为“T”型账。 2.1e What are the advantages of the double-entry system?It provides a specific means of making these adjustments.复式记账提供做出调整的具体方法。 It allow you to make an arithmetical check on your records since the total of the debit entries must equal the total of the credit entries.由于借方分录条目的合计必须等于贷方分录条目的合计，复式记账允许你对记账记录进行核算。 Double entry records form a stepping stone to producing annual accounts, and can help save time and expense at the year end.复式记账记录成为制作年度账的垫脚石，并能够有助于在年底节约时间和费用。 The financial position of the business at any time point can be stated definitely.企业在任何时间点的财务状况都能够得以明确地说明。 It can reduce the risk of, and help detect, any errors and even fraud.它可以降低，并有助于在检查错误甚至欺诈的风险。 2.1f How does double-entry bookkeeping work?As the name suggests, every transaction involves two equal and opposite entries- one DEBIT (Dr) and one CREDIT (Cr). 如其名称所示，每笔业务往来都涉及两个同等并相反的分类条目-一个“借方”条目和一个“贷方”条目。 Total Drs should equal Crs. We use T-accounts to record the entries, Drs go on the left, Crs on the right.2.1f How does double-entry bookkeeping work?Example1 :Suppose you buy a photocopier for your business; the entries might be: Dr Machinery and Equipment Account (the account receiving the benefit of the new machine) Cr Bank Account (the credit-payments side of the cashbook, the account giving the benefit in that money is flowing from it)3.1a What is accounting document?Written proof 书面凭据 Identifies adentfavt. 确定；鉴定；识别 Serves as 作为 The basis of 的基础 3.1b How to classify the accounting documents?Variousversadj. 各种各样的；多方面的 Be classified by 按分类 However, these can, in terms of purpose, be classified into original document and bookkeeping voucher. 然而，按照目的，它们可以分为原始凭证和记账凭证。 They are the original basis on which accounting rests. 它们是会计依靠的原始基础。 These original documents, usually acquired and filled in at the time of business transaction, record a large amount of financial information.这些原始凭证，往往在经济业务发生的时候获得和填制，记录了大量的财务信息。 Therefore, they carry strong legal effect and are important documents.所以，它们具有强大的法律效力而且是重要的凭证。 The original documents come from different aspects and indicate the detailed content of a business transaction. 原始凭证来源于各种方面并表明经济业务的具体内容。 There are various kinds of different formats for them, which means they cannot meet the requirements of bookkeeping if they are not carefully collected and organized.它们有各种各样的格式，这意味着如果不经过仔细地收集和组织就不能达到簿记的要求。 Therefore compiling the original documents into bookkeeping voucher can ensure the accuracy of book records.所以把原始凭证编成记账凭证可以确保账簿记录的准确。 3.1c how to compile the account