立信《会计专业英语》课件LESSONFIVE

1LESSONFIVELEDGERACCOUNTS2NewWords,PhrasesandSpecialTermsLedger总账分类账Acollectionofaccountsofsimilartype.Traditionallyaledgerwasalargebookwithseparatepagesforeachaccount.Inmodernsystems,ledgersmayconsistofseparatecardsorcomputerrecords.3NewWords,PhrasesandSpecialTermsThemostcommonledgersarethenominalledgercontainingtheimpersonalaccounts,thedebtors(orsales)ledgercontainingtheaccountsofanorganization’scustomers,andthecreditors’(orpurchases)ledgercontainingtheaccountsofanorganization’ssupplies.4NewWords,PhrasesandSpecialTermsNominalledger名义账户〔generalledger总账〕Theledgercontainingthenominalaccounts〔名义账户〕andrealaccounts〔实账户〕necessarytopreparetheaccountsofanorganization.Thisledgerisdistinguishedfromthepersonalledgers,suchasthedebtors’ledger〔债务人分类账，销售分类账〕andcreditors’ledger〔债权人分类账〕,whichcontaintheaccountsofcustomersandsuppliesrespectively.5NewWords,PhrasesandSpecialTermsNominalaccount名义账户Aledgeraccountthatisnotapersonalaccountinthatitbearsthenameofaconcept,e.g.lightandheat,baddebts,investments,etc.,ratherthanthenameofaperson.Theseaccountsarenormallygroupedinthenominalledger.6NewWords,PhrasesandSpecialTermsPersonalaccount业主往来账户Accountsusedtorecordtransactionswithpersons,forexample,debtorsandcreditors.7NewWords,PhrasesandSpecialTermsRealaccounts实账户Aledgeraccountforsometypesofproperty(e.g.landandbuildings,plant,investments,stock)todistinguishitfromanominalaccount,whichwouldbeforrevenueorexpenseitems(e.g.sales,motorexpenses,discountreceived,etc.)Thisdistinctionisnowlargelyobsolete〔陈旧的，作废的〕andbothsetsofaccountsaremaintainedinthesameledger,usuallyreferredtoasthenominalledger.8NewWords,PhrasesandSpecialTermsDebit借方Anentryontheleft-handsideofanaccountindouble-entrybook-keepingthatincreaseseithertheassetsortherecordedexpenditureoftheorganizationkeepingthebook.Inthecaseofabankaccount,adebitshowsanoutflowoffundsfromtheaccount.9NewWords,PhrasesandSpecialTermsCredit信用Thereputationandfinancialstandingofapersonororganization.信用额度Thesumofmoneythatatraderallowsacustomerbeforerequiringpayment.信用能力Theabilityofmembersofthepublictopurchasegoodswithmoneyborrowedfromfinancecompanies,banks,andothermoneylenders.贷方分录Anentryontheright-handsideofanaccountindouble-entrybook-keeping,showingapositiveasset.10NewWords,PhrasesandSpecialTermsTwo-columncashbook两栏式现金笔记簿Acashbookthatrecordsreceiptsandpaymentsmadebutdoesnotrecorddiscountsallowed(销货折扣〕anddiscountsreceived购货折扣〕.11NewWords,PhrasesandSpecialTermsThree-columncashbook三栏式现金登记簿Acashbookinwhichdetailsofdiscountsallowedanddiscountsreceivedareincludedinadditiontoreceiptsandpaymentsmade.Periodicallythesetotalswillbepostedtothediscountsallowedandreceivedaccounts,respectively.12NewWords,PhrasesandSpecialTermsDouble-entrybook-keeping复式记账Amethodofrecordingthetransactionsofabusinessinasetofaccounts,suchthateverytransactionhasadualaspectandthereforeneedstoberecordedinatleasttwoaccounts.Forexample,whenaperson(debtor)payscashtoabusinessforgoodshehaspurchased,thecashheldbythebusinessisincreasedandtheamountduefromthedebtorisdecreasedbythesameamount;similarly,whenapurchaseismadeoncredit,thestockisdecreasedandtheamountowingtocreditorsisincreasedbythesameamount.Thisdoubleaspectenablesthebusinesstobecontrolledbecauseallthebooksofaccountsmustbalance.13NewWords,PhrasesandSpecialTermsJournal日记账Abookofprimeentryinwhichtransferstobemadefromoneaccounttoanotherarerecorded.Itisusedfortransfersnotrecordedinanyotherofthebooksofprimeentry,suchasthesalesdaybookorthecashbook.14NewWords,PhrasesandSpecialTermsChartofaccounts账户表Adetailedlistingofalltheaccountsusedbyanorganization,showingclassificationsandsubclassifications.Forexample,eachletterornumberinanaccountcodewillindicateafeature,suchastransactiontypeandthedepartmentresponsible.15NewWords,PhrasesandSpecialTermsControlaccounts控制账户Accountsinwhichthebalancesaredesignedtoequaltheaggregateofthebalancesonasubstantialnumberofsubsidiaryaccounts.Examplesarethesalesledgercontrolaccount(ortotaldebtorsaccount),inwhichthebalanceequalstheaggregateofalltheindividualdebtor’saccount,thepurchaseledgercontrolaccount(ortotalcreditorsaccount),whichperformsthesamefunctionforcreditors,andthestockcontrolaccount,whosebalanceshouldequaltheaggregateofthebalancesonthestockaccountsforeachitemofstock.16NewWords,PhrasesandSpecialTermsThisisachievedbyenteringinthecontrolaccountsthetotalsofalltheindividualentriesmadeinthesubsidiaryaccounts.Thepurposeistwofold:toobtaintotalfiguresofdebtors,creditors,stock,etc.,atanygiventime,withoutaddingupallthebalancesontheindividualrecords,andtohaveacrosscheckontheaccuracyofthesubsidiaryrecords.17NewWords,PhrasesandSpecialTermsPerpetualinventory永续盘存Theprocessofkeepingreco