Lesson 6 Bookkeeping and Accounting01

1、Lesson 6 Bookkeeping and Accounting nBookkeeping: The activity or occupation of keeping financial records or the financial affairs of a business . Most firms now use business software packages of programs to enable the books to be kept by computer. 簿记, 记帐 nAccounting:会计，会计学Para 1. Accounts and Books

2、nfinancial recordsnaccountnbooks财务记录，分类账账目/账户 pl. 分类账/结算单nLedger: n. A book in which the monetary transactions of a business are posted in the form of debits and credits. 分类账：将业务中的货币交易记录下来的账本，分借方和贷方nA book to which the record of accounts is transferred as final entry from original postings 总账：从原始记录中

3、把账目记录转入作为最后账目的账本nFinancial transaction 财务事项/往来Para 2. Single-entry system nbookkeeping systemnSingle-entry (bookkeeping) system 单式簿记制ncash balancenentry: an item written or printed in a list, account book, or reference book; or the action of recording such an item项目；账目，记账；词目，词条记录簿记制度，记账方法现金结存，现金余额Pa

4、ra 3. Double-entry Bookkeeping System & AccountingnDouble-entry Bookkeeping System 复式簿记制nTwo entries are made for each transaction. 每笔交易入账两次。ncolumnnLeft - debit n. nThe left-hand side of an account or accounting ledger where bookkeeping entries are made 账簿上的借方n An item of debt as recorded in an acc

5、ount. 借方: 记录在账本里的负债项目 nvt. 登入借方, 记入借方: 把（一笔款项）记入账簿或分类账的左方nRight - creditnn. The right-hand side of an account on which such amounts are entered 贷方: 金额记入这类数目的一本账户的右方nAn entry or the sum of the entries on this side 贷记: 在这一方的记入或记入总数nvt.把记入贷方, 存入(账户)nMonetary value ntranslation:n1. Today, however, most

6、companies keep several different ledgers, so the same transaction may appear as a debit in one ledger and as a credit in another. When the two columns in each ledger are added, they should be equal. nChinese version:n而如今，大多数的公司都设立了几个不同的分类账册，所以，同一笔收支可能作为借方出现在某分类账上，也可能作为贷方出现在另一分类账上。把每个分类账的两栏相加总数应相等。 n

7、2. The tax laws provide for many different kinds of deductions from taxable income. nTaxable income (n.)须纳税的收入 It is the portion of income that is the subject of taxation according to the laws that determine what is income and the taxation rate for that income. Generally, taxable income refers to an

8、 individuals (or corporations) gross income, adjusted for various deductions allowable by statute.n税法为应纳税收入规定了许多不同名目的减扣 nallowance n. Something, such as money, given at regular intervals or for a specific purpose: 津贴，补贴: 定期或为特定目的而给予的津贴 A price reduction, especially one granted in exchange for used m

9、erchandise: 折扣，折价：尤指以旧换新交易中的折价：ndepreciationnfixed assets = stationary assetsntax accountant ndepreciate schedule nOne job of a tax accountant (税务会计) is to work out a depreciation schedule (折旧表, 折旧细则) based on the average life of these items.n税务会计师的工作之一就是根据这些资产的平均使用寿命制定出折旧方案。Para 3. The Jobs of An Accountant nBookkeeper 记账员nAudit n. & v. an official examination of accounts 审计nfinancial statementsnLiabilities: The financial obligations entered in the balance sheet of a business enterprise. 负债，债务：某一企业的资产收支表上的财政债务 财务报表nLiabilities are amounts that are owed or that have been lo