会计英语1至10课

1、PAGE 拔会计英语11挨0课按Text 1 奥 Accoun啊ting an稗d Its E半nvironm蔼ent哀Develop瓣 an acc巴ounting哀 vocabu昂lary fo胺r decis爸ion mak翱ing. Ac扮countin哀g is a 岸system 捌for mea笆suring,凹 proces搬sing, a捌nd comm盎unicati翱ng fina俺ncial i败nformat靶ion. As蔼 the 唉“挨languag胺e of bu翱siness,白”柏 accoun挨ting he凹lps a w捌ide 叭range o埃f

2、 decis柏ion mak盎ers. Ac哀countin安g dates颁 backs 斑to anci案ent civ敖ilizati拜ons, bu皑t its i拌mportan凹ce to s袄ociety 白has bee版n great艾est sin扮ce the 罢Industr叭ial rev板olution袄.爱Apply a白ccounti摆ng conc拔epts an爸d princ伴iples t捌o analy爸ze busi耙ness tr矮ansacti鞍ons. Th办e three懊 basic 巴forms o矮f busin暗ess org鞍ani

3、zati绊on are 搬the pro版prietor癌ship, t扒he part唉nership鞍, and t安he 蔼corpora办tion柏. Whate搬ver the拌 form, 暗account稗ants us奥e the e鞍ntity c颁oncept 霸to keep矮 the 班busines熬ss癌 record罢s separ搬ate fro拔m the p伴ersonal安 record唉s of th安e peopl拌e who r按un it. 绊Account敖ants at氨 all le碍vels mu熬st be 耙ethical阿 to se

4、r凹ve thei板r inten翱ded pur挨pose. G埃enerall艾y accep扒ted acc氨ounting哎 princi傲ples (G埃AAP) gu霸ide acc芭ountant翱s in th俺eir wor疤k. Amon隘g these邦 guidel暗ines ar佰e the e吧ntity c傲oncept,哎 the re把liabili爱ty prin邦ciple, 般the cos肮t princ蔼iple, t肮he goin鞍g-conce澳rn conc般ept, an昂d the s埃tablemo敖netary-敖unit co疤nc

5、ept.艾Use the胺 accoun蔼ting eq跋uation 芭to desc拜ribe an案 organi笆zation板把s finan袄cial po胺sition.斑 In its柏 most c哀ommon f颁orm, th埃e accou般nting e癌quation办 is Ass疤ets=Lia艾bilitie澳s + Own办er翱办s Equit懊y.伴Use the盎 accoun背ting eq爱uation 扳to anal斑yze bus扒iness 爸transac版tions爱. Trans颁actions绊 affect胺s a bus耙ine

6、ss白绊s asset疤s, liab胺ilities爱, and o癌wner昂靶s equit拔y. Ther蔼efore, 佰transac阿tions a懊re anal瓣yzed in爸 terms 昂of thei熬r effec芭t on th坝e accou懊nting e埃quation安.岸Prepare罢 the fi傲nancial氨 statem碍ents. T懊he fina扮ncial s胺tatemen凹ts comm百unicate跋 inform按ation f百or deci跋sion ma案king by挨 the en奥tity埃搬s 拔manager

7、哎s, owne胺rs肮, and c澳reditor笆s and b鞍y gover唉nment a耙gencies搬. The i俺ncome s盎tatemen鞍t prese啊nts a v半ideo of矮 the en暗tity唉肮s opera捌tions i半n terms按 of rev扮enues e癌arned a跋nd expe吧nses in半curred 疤during 柏a speci捌fic per鞍iod. To八tal rev芭enues m稗inus to白tal exp巴enses e傲qual ne伴t incom捌e. Net 笆income 耙or

8、 net 熬loss an艾swers t爱he ques澳tion, H案ow much癌 income鞍 did th岸e entit胺y earn,拜 or How按 much l绊oss did叭 it inc跋ur duri暗ng the 耙period柏?俺 The st瓣atement挨 of own扳er懊拜s equit背y repor白ts the 坝changes肮 in own鞍er氨奥s equit阿y durin昂g the p胺eriod. 绊The bal笆ance sh吧eet pro吧vides a班 photog搬raph of澳 the en背tity熬

9、艾s finan按cial st鞍anding 俺in term癌s of it哀s asset扮s, liab稗ilities扳, and o半wner斑班s equit靶y at a 拌specifi罢c time.白 It ans按wers th蔼e quest巴ion, Wh隘at is t坝he enti懊ty啊懊s finan鞍cial po靶sition?爸 The st碍atement袄 of cas笆h flows隘 report摆s the c般ash com奥ing in 凹and the懊 cash g白oing ou半t durin败g the p版eriod. 翱I

10、t answ颁ers, Wh颁ere did阿 cash c败ome fro扒m , and巴, Where氨 did it罢 go?懊Evaluat矮e the p爸erforma扳nce of 搬a busin岸ess. Hi唉gh net 奥income 敖indicat坝es succ般ess in 熬busines肮s; net 矮loss in拔dicates白 a bad 耙year.阿New wor版ds 靶account败ing 俺会计学，结算 疤 绊 八measure扮 估量，衡量，把计算挨process肮 埃初步分类，整理耙 摆 按apply t版o 懊把啊霸应用于敖tr

11、ansac办tion 澳交易 爸 蔼 扮 懊princip笆le 扳原理昂proprie摆torship肮 安独资企业，所有芭权 八 翱partner摆ship 白合伙关系，合伙翱企业般corpora傲tion吧 公司，企业 绊 瓣 昂entity啊 实体，统一的蔼，权益斑ethical翱 班合乎道德的 耙 阿 癌 拜intende八d 版预期的板GAAP 普通跋会计原理 笆 凹 爱guideli哀ne 瓣方针，指南肮entity昂 concep叭t 主体概念 哀 敖 哎reliabi胺lity pr办incipal罢 邦可信性原则吧cost pr百incipal挨 半成本原则 昂 般 柏go

12、ing-c翱oncern 胺concept办 持续经营概念隘stable-奥money-u奥nit con唉cept摆 稳定货币单位搬的概念 背equatio笆n矮 等式 爱 挨 巴 拜owners哎 equity凹 扮投资者权益爸financi敖al stat蔼ement啊 财政报表 爸 把 盎agency笆 机构鞍income 吧stateme哎nt 碍损益报表 靶 般 扳video霸 说明哀revenue啊s耙 总收入 敖 巴 安 奥incurre矮nt拌 遭受办minus笆 减去 艾 斑 把 唉balance霸 sheet埃 资产负债表，袄决算表艾indicat碍e跋 表明，暗示 埃

13、岸 柏 拔expens佰es氨 开支，消费扒Text 2 绊 Recor八ding Bu吧siness 阿Transac搬tion斑拜Define 爸key acc埃ounting叭 terms:阿 accoun拜t, ledg拌er, deb碍it, and拌 credit蔼. The a捌ccount 皑can be 癌viewed 拌in the 靶form of柏 the le半tter 搬“暗T傲”版. The l碍eft sid叭e of ea爱ch T-ac肮count i氨s its d哎ebit si唉de. The爱 right 般side is霸 its cr搬edit

14、si哀de拌. The l癌edger, 皑which c叭ontains暗 a reco奥rd for 安each ac傲count, 耙groups 斑and num熬bers ac扒counts 懊by cate袄gory in蔼 the fo氨llowing版 order:班 assets翱, liabi扮lities,佰 and ow柏ner版拜s equit笆y (and 拜its sub懊parts, 邦revenue昂s and e稗xpenses白).癌鞍Apply t艾he rule傲s of de扳bit and拌 credit阿. Asset霸s and e败xpens

15、es埃 are in氨creased啊 revenu罢es are 瓣increas哎ed by c捌redits.案 Liabil半ities, 扮owner懊哀s equit皑y, and 扳revenue霸s are i瓣ncrease耙d by cr稗edits a扒nd decr暗eased b把y debit罢s. The 胺side爱啊debit o版r credi熬t埃搬of the 凹account吧 in whi稗ch incr按eases a霸re reco俺rded is挨 that a爱ccount肮背s norma稗l balan邦ce. Thu白s the n埃o

16、rmal b鞍alance 佰of asse罢ts and 背expense巴s is a 爱debit, 安and the隘 normal傲 balanc班e of li拌abiliti傲es, own岸er按爱s equit邦y, and 伴revenue扳s is a 芭credit.背 The Wi绊thdrawa哀ls acco隘unt, wh败ich dec皑reases 翱owner扳艾s equit班y, norm鞍al has 胺a debit碍 balanc阿e. Reve瓣nues, w八hich ar盎e incre邦ases in班 owner氨叭s equit班y,

17、 have昂 a norm靶al cred绊it bala啊nce. Ex佰penses,耙 which 板are dec肮reases 蔼in owne隘r唉艾s equit柏y, have绊 a norm摆al debi唉t balan霸ce.耙吧Record 笆transac班tions 版in the 捌journal靶. The a颁ccounta坝nt begi哀ns the 爱recordi凹ng proc办ess by 昂enterin疤g 吧the傲 耙transac盎tions爱 inform疤ation i傲n the j翱ournal,俺 a chro白nologic氨

18、al list案 of all摆 the bu唉siness敖拌s trans拔actions霸.巴班Post fr胺om the 扳journal坝 to the捌 ledger佰. The i巴nformat稗ion is 板then po百sted-tr扮ansferr昂ed-to t搬he ledg蔼er acco安unts. P摆osting 搬referen袄ces are肮 used t碍o trace版 amount跋s back 扮and for奥th betw胺een the爸 journa扒l and t鞍he ledg把er. 搬B拜usiness邦es list摆 t

19、heir 拜account败 titles俺 and nu拔mbers i邦n a cha板rt of a奥ccounts背.坝扳Prepare半 a tria挨l balan皑ce is a袄 summar半y of al坝l the a啊ccount 般balance碍 in the捌 ledger蔼. When 般double-败entry a瓣ccounti耙ng has 熬been do跋ne corr斑ectly, 癌the tot霸al cred阿its in 岸the tri袄al bala熬nce are俺 equal.吧佰Set up 阿a chart啊 of acc巴ou

20、nts f百or a bu疤siness.背 The fi瓣rst ste伴p in ac昂countin稗g is to把 set up跋 the ch坝art of 氨account佰s.隘伴Analyze懊 transa艾ctions 阿without斑 a jour半nal. De跋cision 敖makers 阿must of隘ten mak昂e decis敖ions wi胺thout a般 comple把te acco爱unting 岸system.邦 They c扒an anal背yze the耙 transa摆ctions 埃without半 a jour皑nal.拌班We c

21、an 啊now tra办ce the 拔flow of霸 accoun伴ting in耙formati澳on thro矮ugh the靶se step捌s:斑懊Busines霸s Trans疤action笆 Source俺 Docume坝nts 霸 Journa哀l Entry柏 把 Postin盎g to Le靶dger 碍 Trial 氨Balance蔼.斑N哀ew word摆s八ledger 扳分类帐 颁 版 笆 澳debit 搬记入借方的款项跋，借方按assets蔼 资产 熬 肮 傲 柏liabili隘ties 柏债务扳subpart笆 扳分类 佰 笆 爸 隘chronol斑ogica

22、l 翱按时间顺序的版transfe颁r板 转移 扒 邦 拌 靶 chart熬 图表哀account安ant氨 会计办Text 3 扮 Measur啊ing Bus哀iness I吧ncome: 败the Adj胺usting 爸Proce爸ss半跋Disting半uish ac佰crual b百asis ac搬countin伴g from 斑cash-ba碍sis acc哎ounting笆. In ac澳crual-b稗asis ac邦countin芭g, busi斑ness ev哎ents ar皑e recor凹ded as 挨they af癌fect th搬e entit安y. In c皑

23、ash-bas扒is acco凹unting,扳 only t袄hose ev背ents th搬at affe柏ct cash癌 are re拔corded.斑 The ca吧sh basi拔s omits叭 import拜ant eve邦nts suc败h as pu癌rchases熬 and sa半les of 捌assets 昂on acco板unt. It懊 also d拔istorts捌 the fi澳nancial澳 statem靶ents by巴 labeli半ng as e佰xpenses澳 those 爱cash pa懊yments 吧that ha柏ve 拔lo埃ng-te

24、rm碍 effect癌s, such八 as the般 purcha肮ses of 氨buildin巴gs and 瓣equipme按nt. Som吧e small白 organi伴zations邦, use c颁ash-bas岸is acco袄unting,八 but th啊e gener哎ally ac袄cepted 奥method 艾is the 伴accrual俺 basis.叭熬Apply t皑he reve按nue and把 matchi哎ng prin耙ciples.澳 Busine佰sses di靶vide ti岸me into邦 defini暗te peri板ods-su安c

25、h as a半 month,傲 a quar捌ter, an俺d a yea埃r-to r扳eport奥 颁the ent八itys f挨inancia班l state肮ments. 唉The yea柏r is th俺e basic翱 accoun昂ting pe奥riod, b隘ut comp扮anies p白repare 爱financi版al stat坝ements 碍as ofte败n as th坝ey need啊 the in捌- forma鞍tion. A霸ccounta坝nts hav跋e devel矮oped th啊e reven笆ue prin蔼ciple t柏o deter

26、百mine wh扮en to r袄ecord r哎evenue 暗and the蔼 amount按 of rev安enue to熬 record哀. The m败atching唉 princi芭ple gui坝des the拌 accoun芭ting fo敖r expen半ses.唉吧Make ad懊justing肮 entrie拔s at th盎e end o奥f the a唉ccounti邦ng peri爸od. Adj爸usting 矮entries氨 are a 搬result 霸of the 埃accrual把 basis 挨of acco斑unting.半 These 昂entri

27、es般, made 稗at the 捌end of 拌the per板iod, up稗date th芭e accou矮nts for扮 prepar坝ation o艾f the f邦inancia把l state熬ments. 奥One of 跋the mos碍t impor坝tant pi矮eces of佰 busine颁ss info佰rmation矮 is net伴 income扒 or net澳 loss, 斑and the隘 adjust按ing ent澳ries he暗lp to m叭easure 斑the net哎 income澳 of the瓣 period埃. Adjus芭t

28、ing en安tries c芭an be d碍ivided 瓣into fi摆ve cate班gories:跋 prepai把d expen罢ses, de把preciat般ion, ac胺crued e哎xpenses案, accru胺ed reve摆nues, a熬nd unea胺rned re柏venues.伴绊Prepare捌 an adj颁usted t袄rial ba疤lance. 拜To prep疤are the疤 adjust靶ed tria盎l balan斑ce, ent八er the 拌adjusti凹ng entr懊ies .ne拔xt to t跋he unad阿just

29、ed 摆trial b蔼alance 疤and com把pute ea凹ch acco搬unts b澳alance.艾颁Prepare案 the fi澳nancial傲 statem吧ents fr般om the 坝adjuste俺d trial案 balanc稗e .The 败adjuste扳d trial耙 balanc叭e can b爱e used 拌to prep罢are the霸 艾financi哀al stat袄ements.绊 The th案ere fin拔ancial 白stateme哎nts are坝 relate霸d as fo版llows: 办Income,挨 shown

30、 笆on the 佰income 扮stateme败nt, inc邦reases 背the own耙ers八 capita唉l, whic昂h also 俺appears疤 on the耙 statem班ent of 瓣owner 伴s equit哎y. The 奥ending 懊balance矮 of cap版ital is拜 the岸 埃last am靶ount re胺ported 澳on the 埃balance哎 sheet.按New Wor笆ds稗accrual疤 n. 自然增爱长,自然增长额扳 昂accrual俺-basis 俺account板ing 权责发奥生制 瓣cash-ba

31、俺sis acc般ounting拔 现金收付制 办omit vt版. 省略，删 暗distort搬 vt. 曲解皑 岸label v稗t. 把拌岸列为 斑definit阿e adj. 霸明确的,确切的罢 啊account蔼ing per胺iod 结算期八 扮revenue巴 princi暗ple 收益原蔼则 袄matchin凹g princ叭iple 配比扳原则 吧adjusti靶ng entr拜ies 调整分唉录 拌update 袄vt . 使现袄代百化澳 敖net inc澳ome 纯收入耙 把prepaid板 expens跋es 待摊费用扒 吧depreci疤ation n芭.贬值 耙ac

32、crued败 expens拌e 应计费用 昂accrued癌 revenu办es 应计收入昂 芭unaccru哎ed 埃 爸revenue拔s 未实现收入澳 肮adjuste吧d trial隘 balanc傲e 经调整过的佰试算表 把unadjus暗ted tri半al bala扳nce 未经调暗整过的试算表 八Text 4 吧Complet拜ing the般 Accoun拌ting Cy扮cle斑 Prepa熬re an a隘ccounti按ng work哀sheet, 百The acc按ounting氨 cycle 扮is the 埃process凹 by whi耙ch the 胺acco

33、unt爸ants pr肮oduc昂e the f叭inancia斑l state岸ments f啊or a sp坝ecial p凹eriod o肮f time.哎 The cy八cle sta阿rts wit百h the b叭eginnin班g accou奥nt bala八nces. D安uring t霸he peri埃od矮，懊the bus碍iness j颁ournali盎zes tra阿nsactio扮ns & po懊sts the爸m to th柏e ledge板r accou爸nts. At哀 the en摆d of th拜e perio胺d, the 捌trail b斑alance

34、 靶is prep摆a隘red, an伴d the a搬ccounts凹 are ad癌justed 奥in orde佰r to me艾asure t霸he peri巴ods ne摆t incom氨e or ne案t loss.敖 Comple袄tion of哀 the ac把countin邦g cycle拔 is aid板ed by u摆se of a搬 work s岸heet. T蔼his mul袄ticolum坝ned doc懊ument s澳ummariz坝es the 澳effects背 of all岸 the ac懊tivity 办of the 翱period.爸 Use t吧he

35、 work翱 sheet 翱to comp阿lete th扮e accou爱nting c绊ycle. T版he work凹 sheet 八is neit笆her a j斑ournal 唉nor a l背edger b拌ut mere啊ly a co颁nvenien办t devic肮e for c拜ompleti芭ng the 瓣account颁ing cyc矮le. It 阿has col啊umns fo拌r the t吧rail ba摆lance, 扒the adj挨ustment傲s, the 盎adjuste暗d trail敖 balanc扮e, the 八income 绊statem

36、e敖nt, and傲 the ba巴lance s坝heet. I八t aids 扒the adj安usting 罢process哎, and i扳t is th澳e place八 where 扮the per瓣iods n扒et inco巴me or n瓣et loss板 is fir胺st comp瓣uted. T背he work暗 sheet 跋also pr八ovides 吧a data 版for the阿 financ佰ial sta芭tements蔼 & the 扳closing凹 entrie疤s. It i佰s not, 扮however班, neces昂sity. T翱he

37、acco班unting 矮cycle c哎an be c阿omplete暗d from 扒the les哎s elabo按rate ad熬justed 唉trail b碍alance.澳 Close翱 the re隘venue, 肮expense埃, and t凹he with罢drawal 昂account颁s. Reve按nue, ex翱penses,隘 and wi爱thdrawa凹l repre霸sent, i半ncrease鞍s and d翱ecrease绊s in ow按ners e熬quity f隘or a sp白ecific 捌period.矮 At the袄 end of颁

38、the pe拌riod, t叭heir ba唉lances 隘are clo柏sed out佰 to zer扮o, and,懊 for th艾is reas阿on, the哎y are c绊alled t隘emporar芭y accou哀nts. As按sets, l疤iabilit斑ies, an奥d capit芭al are 佰not clo背sed bec癌ause th佰ey are 疤the per颁manent 艾account吧. Their版 balanc八es at t鞍he end 熬of one 背period 八become 蔼the beg袄inning 皑balan

39、ce斑s of th隘e next 靶period.坝 The fi哀nal acc霸uracy c挨heck of瓣 the pe瓣riod is搬 the po袄stclosi版ng trai唉l balan安ce.百 Corre哎ct typi板cal acc肮ounting胺 errors唉. Accou扮ntants 哀correct把 errors罢 by mak敖ing cor艾rect jo傲urnal e把ntries.扮 Class癌ify ass澳ets and巴 liabil昂ities a笆s curre阿nt or l搬ong-ter般m. The 败balance

40、佰 sheet 案reports案 curren扳t and l敖ong-ter吧m asset按s and c爱urrent 氨and lon半g-term 肮liabili巴ties. I摆t can b皑e prese扒nted in哀 report板 format拔 or acc安ount fo氨rmat.坝 Use t瓣he curr败ent & d盎ebt rat疤ios to 傲evaluat熬e a bus办iness. 昂Two dec巴ision-m啊aking a澳ids are百 the cu翱rrent r般atioto懊tal cur澳rent as奥sets di

41、般vided b颁y total扮 curren敖t liabi扮lities皑and the懊 debt r芭atioto蔼tal lia澳bilitie把s divid班ed by t翱otal as哀sets.罢New Wor把ds袄account鞍ing cyc袄le 拌会计循环翱 斑 巴 accoun傲t balan巴ce 俺帐户余额摆journal版ize 哀记日记帐 靶 邦 背 颁ledger 熬分类帐，分户帐柏ledger 哀account霸 扒分户帐目 搬 唉 懊complet袄ion唉 完成，结束挨multico板lumned把 栏目纵横的隘 岸 摆 绊workshe盎et

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