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ChapterOneOverviewofAccountingSection1AccountingProfessionSection2AccountingAssumptionsSection3AccountingPrinciplesSection4AccountingEquationandAccountingCircleChapterTwoAccountingPracticeSection1TheLedgerAccountsSection2Journals56Section3AdjustingEntriesSection4ClosingtheAccountsChapterThreeFinancialStatementsSection1BalanceShee1Section2IncomeStatementSection3CashFlowStatementSection4AnalysisofFinancialStatementsChapterFourDescriptionofAccountsSection1CashandAccountsReceivableSection2InventoryandLong-livedAssetsSection3LiabilitiesAppendix1AccountTitlesv全套可编辑PPT课件AccountingProfessionAccountingAssumptionsAccountingPrinciplesAccountingEquationandAccountingCircleSection
1AccountingProfessionPart1
WorkplaceSpokenEnglish
FollowtheSamplesDialogue1Section1AccountingProfessionPart1
WorkplaceSpokenEnglish1.FollowtheSamplesDialogue2Section1AccountingProfession···CompletethedialogueaccordingtotheChinesehints·我想问你几个关于你的专业经历和专业资格的问题。你能告诉我你是如何开始从事这个行业的吗?_______________________________________________________________________________Part1
WorkplaceSpokenEnglishSection1AccountingProfession2.PutinUse12_______________________________________________________________________________经过一段时间的学习,我发现这个职业真的适合我的个性。_______________________________________________________________________________3你的简历说你有与来自不同国家的客户打交道的经验。你的简历说你非常精通金融和会计。_______________________________________________________________________________Part1
WorkplaceSpokenEnglishSection1AccountingProfession2.PutinUse45_______________________________________________________________________________你的简历说你参与重要金融问题的决策并对问题提出建议。_______________________________________________________________________________6那为什么你现在要换工作?_______________________________________________________________________________7Part2
IntensiveReadingSection1AccountingProfession
AccountingandComputerizedAccountingNewWordsandSpecialTerms1.classify['klæsɪfaɪ]
v.分类,归类2.interpret[ɪn'tɜːprɪt]
v.解释,说明
3.criterion[kraɪ'tɪərɪən]
n.标准,规范
4.creditor['kredɪtə]
n.债权人5.asset['æset]
n.资产6.reimbursement[;riːɪm'bɜːsmənt]
n.补偿,偿还7.evaluate[ɪ'væljʊeɪt]
v.评估,评价
8.liquidity[lɪ'kwɪdətɪ] n.流动性9.solvency['sɒlvənsɪ] n.偿付能力10.mechanical[mɪ‘kænɪkl]
a.机械的11.repetitive[rɪ'petɪtɪv]
a.反复的12.spreadsheet['spredʃiːt] n.电子制表软件13.implement['ɪmplɪmənt]
v.实现,执行
n.工具Part2
IntensiveReadingSection1AccountingProfession
AccountingandComputerizedAccountingNewWordsandSpecialTerms14.retrieve[rɪ'triːv]
v.检索,使恢复15.alter['ɔːltə]
v.改变,修改16.profound[prə'faʊnd]
a.极深的,深厚的17.ledger['ledʒə(r)]
n.分类账18.computerizedaccounting 会计电算化19.monetaryunit
货币单位20.taxreturns
纳税申报21.financialposition
财务状况22.operatingperformance
经营业绩23.financialaccounting
财务会计24.managementaccounting
管理会计25.incometax
所得税Part2
IntensiveReadingSection1AccountingProfession
AccountingandComputerizedAccountingExercisesI.Answerthefollowingquestionsaccordingtothepassage.Part2
IntensiveReadingSection1AccountingProfession
AccountingandComputerizedAccountingExercisesII.Completethefollowingstatementsaccordingtothepassage.Part2
IntensiveReadingSection1AccountingProfession
AccountingandComputerizedAccountingExercisesIII.Matchthefollowingphraseswiththeirmeanings.1.computerizedaccounting
复式记账2.monetaryunit
财务会计
3.taxreturns
纸质分类账
4.financialposition
所得税
5.operatingperformance
货币单位6.financialaccounting
会计电算化7.managementaccounting
经营业绩
8.incometax
纳税申报9.doubleentries
财务状况10.paperledgers
管理会计Part2
IntensiveReadingSection1AccountingProfession
AccountingandComputerizedAccountingExercisesIV.Fillintheblankswiththewordsgivenbelow,andchangetheformwhennecessary.refrainprofitabilityaccountalternativedecisionchoicemanageanalysisemployobtainablePart2
IntensiveReadingSection1AccountingProfession
AccountingandComputerizedAccountingExercisesV.TranslatethefollowingsentencesintoChinese.————————————————————————————————————1.Accountingisasystematicmeansofgatheringandreportinginformationoneconomicactivity.————————————————————————————————————2.Theinformationprovidedisusedbymanyexternalandinternalparties,togetherwithotherinformation,forawiderangeofdecisions.————————————————————————————————————3.Theinformationisprimarilyfinancialinnature,thatis,itisstatedinmoneyterms.Part2
IntensiveReadingSection1AccountingProfession
AccountingandComputerizedAccountingExercisesV.TranslatethefollowingsentencesintoChinese.————————————————————————————————————4.Accountantsmaybespecialistsinoneofmanyfieldsofexpertisesuchasauditing,budgeting,taxation,orfinancialreporting.————————————————————————————————————5.Personswithlittleknowledgeofaccountingmayfailtounderstandthedifferencebetweenaccountingandbookkeeping.awideskillset
各种技能组合financialtransaction
财务交易enteringdata
输入数据taketheinitiativeto
主动地incompliancewith
符合lookintoopportunities
寻找机会Part3ExtensiveReadingSection1AccountingProfession
QualitiesforaSuccessfulAccountantSpecialTermsSection2AccountingAssumptionsPart1WorkplaceSpokenEnglishSection2AccountingAssumptions
1.FollowtheSamplesDialogue1Part1WorkplaceSpokenEnglishSection2AccountingAssumptions
1.FollowtheSamplesDialogue2Part1WorkplaceSpokenEnglishSection2AccountingAssumptions
2.PutinUse···CompletethedialogueaccordingtotheChinesehints·这个行业的专业知识。做出商业决策和制定战略计划。_______________________________________________________________________________12_______________________________________________________________________________弥补专业知识的不足?_______________________________________________________________________________3Part1WorkplaceSpokenEnglishSection2AccountingAssumptions
2.PutinUse我认为在职培训和继续教育是必要的。职务包括会计人员,分析师,管理者和财务主管。_______________________________________________________________________________45_______________________________________________________________________________检查公共基金的使用,评估联邦政府的计划和活动。_______________________________________________________________________________6注册会计师的工作分类是什么?_______________________________________________________________________________7Part2IntensiveReadingSection2AccountingAssumptions
AccountingAssumptionsNewWordsandSpecialTerms1.entity['entətɪ]
n.实体;本质2.stakeholder['steɪk;həʊldə]
n.股东3.proprietorship[prə'praɪətə(r)ʃɪp]
n.所有权4.residence['rezɪdəns]
n.住宅5.identifiable[aɪ'dentɪfaɪəbl]
a.可辨认的;可识别的6.concern[kən'sɜːn]
n.公司7.liquidate['lɪkwɪdeɪt]
v.清算,清理8.contemplated['kɒntempleɪtɪd]
a.预期的9.perpetual[pə'petʃʊəl]
a.永久的10.outstanding[aʊt'stændɪŋ]
a.未付的11.contemporary[kən'tempərərɪ]
a.现代的12.interim['ɪntərɪm]
a.中间的,临时的13.assign[ə'saɪn] v.分派,分配Part2
IntensiveReadingNewWordsandSpecialTerms14.arbitrary['ɑːbɪtrərɪ]
a.任意的15.deflation[de'fleɪʃn]
n.通货紧缩16.conventionally[kən'venʃənəlɪ]
ad.照惯例17.deficiency[dɪ'fɪʃnsɪ]
n.缺乏,不足18.accountingassumptions
会计假设19.separateentityassumption
会计主体假设20.double-entryaccountingsystem
复式记账会计系统21.goingconcernassumption
持续经营假设22.outstandingliabilities
未偿还的负债23.accountingperiodassumption会计分期假设24.externaldecision-makers
外部决策者25.purchasingpower购买力Section2AccountingAssumptionsSection2AccountingAssumptions
AccountingAssumptionsPart2
IntensiveReadingExercisesI.Answerthefollowingquestionsaccordingtothepassage.Section2AccountingAssumptionsSection2AccountingAssumptions
AccountingAssumptionsPart2
IntensiveReadingExercisesII.Completethefollowingstatementsaccordingtothepassage.Section2AccountingAssumptionsSection2AccountingAssumptions
AccountingAssumptionsPart2
IntensiveReadingExercisesIII.Matchthefollowingphraseswiththeirmeanings.1.goingconcernassumption 会计主体假设2.accountingperiodassumption 财务报表3.accountingassumptions 会计分期假设4.separateentityassumption 持续经营假设5.double-entryaccountingsystem 会计假设6.outstandingliabilities 购买力7.externaldecision-makers 复式记账会计系统8.purchasingpower 货币计量假设9.financialstatements 外部决策者10.monetaryunitassumption 未偿还的负债Section2AccountingAssumptionsSection2AccountingAssumptions
AccountingAssumptionsPart2
IntensiveReadingExercisesIV.Fillintheblankswiththewordsgivenbelow,andchangetheformwhennecessary.expansiondemanddeclineprofessioncompetentlaunchvitalfiscaltrendsupplySection2AccountingAssumptions
AccountingAssumptionsPart2
IntensiveReadingExercisesV.TranslatethefollowingsentencesintoChinese.————————————————————————————————————1.Accountingassumptionsincludeseparateentity,goingconcern,accountingperiod,andmonetaryunit.————————————————————————————————————2.Theaccountingentityis,therefore,identifiedasthesmallestunitofactivitywithaself-containedaccountingsystem.————————————————————————————————————3.Amajorproblemfacingtheaccountingprofessionisinidentifyingthecircumstancesunderwhichthecontinuityassumptionshouldbeabandoned.Section2AccountingAssumptions
AccountingAssumptionsPart2
IntensiveReadingExercisesV.TranslatethefollowingsentencesintoChinese.————————————————————————————————————4.Sometimescompanyfailuresoccurwiththeaccountingreportscontinuingtobebaseduponthegoingconcernassumption.Theseaccountingreportsareconsequentlycriticizedasmisleading.————————————————————————————————————5.Adjustingentriesareatoolthataccountantsoftenusetoensurethatafirm’sfinancialstatementsreflectallrelevanteconomiceventsandtransactionsandthatapropermatchingofrevenuesandexpenseshasoccurred.Section2AccountingAssumptions
AccountingAssumptionsgenerallyacceptedaccountingprinciples 公认的会计准则soleproprietorship 独资企业anunincorporatedbusiness 非公司企业limitedliability 有限责任capitalstock 股本Part3ExtensiveReading
CorporationandCorporationFormsSpecialTermsSection2AccountingAssumptionsSection3AccountingPrinciplesPart1WorkplaceSpokenEnglishSection3AccountingPrinciples
1.FollowtheSamplesDialogue1Part1WorkplaceSpokenEnglishSection3AccountingPrinciples
1.FollowtheSamplesDialogue2Part1WorkplaceSpokenEnglish
2.PutinUse···CompletethedialogueaccordingtotheChinesehints·这些就是我被选为销售经理的原因。我的工作要与财务部门密切打交道。_______________________________________________________________________________12_______________________________________________________________________________最常见的专业会计领域是财务会计和管理会计。_______________________________________________________________________________3Section3AccountingPrinciplesPart1WorkplaceSpokenEnglish
2.PutinUse你可以向你的销售人员解释为什么他们不能够在年末得到奖金。你将依赖大量的财务信息来做出你的决策。_______________________________________________________________________________45_______________________________________________________________________________你需要成本效益数据来确定你的销售策略。_______________________________________________________________________________6Section3AccountingPrinciplesPart2IntensiveReading
AccountingRecognitionandMeasurementPrinciplesNewWordsandSpecialTerms1.guidance[gaɪdns]
n.指导2.acquisition[;ækwɪ'zɪʃn]
n.获得,取得3.depreciation[dɪ;priːʃɪ'eɪʃn]
n.折旧4.alternative[ɔːl'tɜːnətɪv]
a.替代的5.specified['spesɪfaɪd]
a.明确的,具体的6.considerable[kən'sɪdərəbl] a.相当的7.overhead[;əʊvə'hed] n.管理费用8.expenditure[ɪk'spendɪtʃə]
n.开支,费用9.administration[əd;mɪnɪ'streɪʃn]
n.管理,行政10.conservatism[kən'sɜːvətɪzəm] n.谨慎,保守11.characteristic[;kærəktə'rɪstɪk]
n.特征12.prudently['pruːdntlɪ]
ad.慎重地,谨慎地13.fold[fəʊld]
n.层,份14.gain[geɪn]
n.获利15.overstate[;əʊvə'steɪt] v.高估,夸大Section3AccountingPrinciplesPart2
IntensiveReadingNewWordsandSpecialTerms16.encompass[ɪn'kʌmpəs]
v.包含17.deliberate[dɪ'lɪbərɪt]
a.故意的18.materiality[mə;tɪərɪ'ælətɪ]
n.重要性19.contemporary[kən'tempərərɪ]
a.同时代的20.separately['sepərɪtlɪ] ad.
分别地21.write-off
v.注销22.unfavorably[ʌn'feɪvərəblɪ]
ad.不利地23.liquidity[lɪ'kwɪdətɪ] n.流动性24.substance['sʌbstəns]
n.实质25.purport[pə'pɔːt]
v.意图,声称26.far-reaching
a.重要的,有影响力的27.financialposition
财务状况Section3AccountingPrinciples
AccountingRecognitionandMeasurementPrinciplesPart2
IntensiveReadingNewWordsandSpecialTerms28.resultsofoperations
经营成果29.actualcost
实际成本30.equal-to-cash
现金等价物31.long-livedassets
长期资产32.makenodifference
没有影响Section3AccountingPrinciples
AccountingRecognitionandMeasurementPrinciples33.incomestatement
损益表34.inventorycosts
库存成本35.laborcosts
劳动力成本36.assetsandliabilities
资产和负债Part2
IntensiveReadingExercisesI.Answerthefollowingquestionsaccordingtothepassage.Section3AccountingPrinciples
AccountingRecognitionandMeasurementPrinciplesPart2
IntensiveReadingExercisesII.Completethefollowingstatementsaccordingtothepassage.Section3AccountingPrinciples
AccountingRecognitionandMeasurementPrinciplesPart2
IntensiveReadingExercisesIII.Matchthefollowingphraseswiththeirmeanings.1.1.laborcosts 长期资产2.resultsofoperations 劳动力成本3.long-livedassets 库存成本4.equal-to-cash 损益表5.makenodifference 实际成本6.financialposition 现金等价物7.incomestatement 经营成果8.assetsandliabilities 财务状况9.inventorycosts 没有影响10.actualcost 资产和负债Section3AccountingPrinciples
AccountingRecognitionandMeasurementPrinciplesPart2
IntensiveReadingExercisesIV.Fillintheblankswiththewordsgivenbelow,andchangetheformwhennecessary.objectivedeterminepracticeorganizeframeworkpreparerevenuebroadpresentmeasureSection3AccountingPrinciples
AccountingRecognitionandMeasurementPrinciplesPart2
IntensiveReadingExercisesV.TranslatethefollowingsentencesintoChinese.————————————————————————————————————1.Expenditureswhichareexpectedtoyieldbenefitsonlyinthecurrentperiodarecalledrevenueexpenditures.————————————————————————————————————2.Capitalexpendituresareexpendituresexpectedtoyieldbenefitsbeyondthecurrentaccountingperiod,thatis,havefuturecashflows,andthusshouldbeaddedtotheplantandequipmentorcapitalassetaccount.Section3AccountingPrinciples
AccountingRecognitionandMeasurementPrinciplesPart2
IntensiveReading————————————————————————————————————4.Acapitalexpenditureisrecordedbydebitinganassetaccount,thetransactionhasnoimmediateeffectuponnetincome.However,thedepreciationoftheamountenteredintheassetaccountwillbereflectedasanexpenseinthefutureperiod.————————————————————————————————————5.Giventhatprofitmeasurementdependsuponestimates,conservatismensuresthattheactualprofitmustbeatleastashighasthereportedprofit.Section3AccountingPrinciples
AccountingRecognitionandMeasurementPrinciples————————————————————————————————————3.Acarefuldistinctionbetweencapitalandrevenueexpendituresisessentialtoattainmentofoneofthemostfundamentalobjectivesofaccounting—thedeterminationofnetincomeforeachyearofoperationofabusiness.objectivityprinciple 客观性原则understandabilityprinciple 明晰性原则relevanceprinciple 相关性原则reliabilityprinciple 可靠性原则comparabilityprinciple 可比性原则consistencyprinciple 一致性原则accrualbasisaccountingprinciple 权责发生制原则realizationprinciple 收入实现原则Part3ExtensiveReadingSpecialTermsSection3AccountingPrinciples
PrinciplesofAccountingSection4AccountingEquationandAccountingCirclePart1WorkplaceSpokenEnglishSection4AccountingEquationandAccountingCircle
1.FollowtheSamplesDialogue1Part1WorkplaceSpokenEnglish
1.FollowtheSamplesDialogue2Section4AccountingEquationandAccountingCirclePart1WorkplaceSpokenEnglish
2.PutinUse···CompletethedialogueaccordingtotheChinesehints·会计等式是理解复式记账系统的基础。该等式表明借方在任何时候都与贷方相等。_______________________________________________________________________________12_______________________________________________________________________________方程左边是企业所拥有或控制的资产。______________________________________________________________________________3Section4AccountingEquationandAccountingCirclePart1WorkplaceSpokenEnglish
2.PutinUse这个平衡可以用一个方程的形式来表达。每一笔经济业务,不管简单或复杂,都能用其对会计等式的影响来表达。_______________________________________________________________________________45_______________________________________________________________________________任何总资产的增长必然伴随着等式另一边的等额增长。_______________________________________________________________________________6Section4AccountingEquationandAccountingCirclePart2IntensiveReading
AccountingElementsandAccountingEquationNewWordsandSpecialTerms1.receivable[rɪ'siːvəbl]
n. 应收账款2.property['prɔpətɪ]
n. 房产3.convert[kən'vɜːt]
v. 转变,兑换4.security[sɪ'kjʊərɪtɪ]
n. 证券,安全5.intangible[ɪn'tændʒəbl]
a. 无形的6.bind[baɪnd]
v. 强迫,约束7.accrue[ə'kruː]
v. 产生,形成8.maturity[mə'tʃʊərətɪ]
n. 成熟,到期9.bond[bɒnd]
n.债券10.deposit[dɪ'pɒzɪt]
n.定金11.mortgage['mɔgɪdʒ]
n.抵押12.lease[liːs]
n.租,租约13.defer[dɪ'fɜː]
v.推迟,延期14.liquidation[;lɪkwɪ'deɪʃn]
n.破产,清偿15.residual[rɪ'zɪdjʊəl]
a.剩余的16.accumulate[ə'kjuːmjʊleɪt]v.积聚,累积Section4AccountingEquationandAccountingCirclePart2
IntensiveReadingNewWordsandSpecialTerms17.revenue['revɪnjuː]
n.收入,收益18.double-entry['dʌbl-'entrɪ]
n.复式记账19.equilibrium[;iːkwɪ'lɪbrɪəm]
n.平衡,均衡20.derivation[;derɪ'veɪʃn]
n.起源,派生21.cumbersome['kʌmbəsəm]
a.讨厌的,麻烦的22.resemble[rɪ'zembl] v.相似,类似23.abbreviation[ə;briːvɪ'eɪʃn]
n.缩写24.netearnings
净收益25.netloss
净损失26.currentassets
流动资产27.non-currentassets
非流动资产28.marketablesecurities
有价证券29.operatingcycle
营业周期30.intangibleassets
无形资产
AccountingElementsandAccountingEquationSection4AccountingEquationandAccountingCirclePart2
IntensiveReadingNewWordsandSpecialTerms31.deferredassets
递延资产32.settleadebt
解决债务33.notespayable 应付票据34.accountspayable
应付账款35.accruedexpenses
应计费用36.bondspayable
应付债券37.leaseobligations
租赁债务
AccountingElementsandAccountingEquationSection4AccountingEquationandAccountingCirclePart2
IntensiveReadingExercisesI.Answerthefollowingquestionsaccordingtothepassage.
AccountingElementsandAccountingEquationSection4AccountingEquationandAccountingCirclePart2
IntensiveReadingExercisesII.Completethefollowingstatementsaccordingtothepassage.
AccountingElementsandAccountingEquationSection4AccountingEquationandAccountingCirclePart2
IntensiveReadingExercisesIII.Matchthefollowingphraseswiththeirmeanings.1.currentassets 无形资产2.marketablesecurities 租赁债务3.operatingcycle 流动资产4.intangibleassets 应计费用5.deferredassets 应付票据6.settleadebt 递延资产7.notespayable 应付债券8.accruedexpenses 营业周期9.bondspayable 解决债务10.leaseobligations 有价证券
AccountingElementsandAccountingEquationSection4AccountingEquationandAccountingCirclePart2
IntensiveReadingExercisesIV.Fillintheblankswiththewordsgivenbelow,andchangetheformwhennecessary.equalequationresourceequalityclaimliabilityequitycreditassetsupply
AccountingElementsandAccountingEquationSection4AccountingEquationandAccountingCirclePart2
IntensiveReadingExercisesV.TranslatethefollowingsentencesintoChinese.————————————————————————————————————1.Theaccountingcycleincludesstandardizedproceduresthatareperformedinsequenceduringeveryaccountingperiod.————————————————————————————————————2.Thefirststepwillidentifytransactionsandeventsthatcauseachangeinthefirm’sresourcesorobligationsandwillcollectrelevanteconomicdataaboutthosetransactions.————————————————————————————————————3.Accountingprinciplesthatguidemeasurement,recognition,andclassificationofaccountsareapplied.
AccountingElementsandAccountingEquationSection4AccountingEquationandAccountingCirclePart2
IntensiveReadingExercisesV.TranslatethefollowingsentencesintoChinese.————————————————————————————————————4.Postingreclassifiesthedatafromthejournal’schronologicalformattoanaccountclassificationformatintheledger,whichisacollectionoftheformalaccounts.————————————————————————————————————5.Anunadjustedtrialbalanceispreparedattheendofthereportingperiod,afteralltransactionentriesarerecordedinthejournalsandpostedtotheledger.
AccountingElementsandAccountingEquationSection4AccountingEquationandAccountingCirclePart2
IntensiveReadingExercisesVI.Caseproblems.1.FillintheblankswithI(increased)orD(decreased)tofinishabriefanalysisoftheeffectswhichfollowseachtransaction.
AccountingElementsandAccountingEquationSection4AccountingEquationandAccountingCirclePart2
IntensiveReadingExercisesVI.Caseproblems.
AccountingElementsandAccountingEquationSection4AccountingEquationandAccountingCirclefinancialstatements 财务报表insequence 依次sourcedocument 原始凭证bankstatements 银行对账单thegeneralledger 总分类账subsidiaryledger 明细账Part3ExtensiveReadingSpecialTerms
BasicsofAccountingCycleSection4AccountingEquationandAccountingCircleTheLedgerAccountsJournalsAdjustingEntriesClosingTheAccountsSection
1TheLedgerAccountsPart1
WorkplaceSpokenEnglish
FollowtheSamplesDialogue1Section1TheLedgerAccountsA:Lucy,I’vegotthenoteyouleftforme.I’dliketoknowmoreaboutMrs.White’saccounts.B:Whatwouldyouliketoknow?A:Whatishercreditlimit?B:$500.A:Howmuchdidshebuyourproductsoncredit?B:Theledgershowsthatsheboughtourproductsfor$450oncreditonJanuary5th.Wereceivedapartialpayment$150incashfromheronFebruary1st.Butwehavereceivednomorecashfromhersincethen.A:That’sreallybad.Thankyou,Lucy.I’llseewhatIcando.B:Thankyou,Wilson.Wishyougoodluck.Part1
WorkplaceSpokenEnglish1.FollowtheSamplesDialogue2Section1TheLedgerAccountsA:Welcometotoday’sAccountants’World.OurguesttodayisLucyCatherinefromB&CLtd.Hello,Lucy.B:Hello,Wilson.A:Lucy,canyoutellushowmanyaccountantsB&Chas?B:B&Chas5accountants.Eachhashisspecificresponsibilitiesforthecompany.A:Whatisyourmainresponsibility?B:ThisismyfirstyearinB&Caftergraduation.Istartwithbasicwork,suchasrecordingtransactions,preparingaccounts.A:Whatisanaccount?B:Itisanaccountingformthatisusedtorecordtheincreasesanddecreasesineachfinancialstatementitem.···CompletethedialogueaccordingtotheChinesehints·最简单的账户形式是什么?但是T型帐主要用于说明用途。_______________________________________________________________________________Part1
WorkplaceSpokenEnglishSection1TheLedgerAccounts2.PutinUse12_______________________________________________________________________________计入账户右边的金额被计作贷记。_______________________________________________________________________________3定期的将账户的借方和贷方想家,就确定了账户的余额。在会计实践中怎样处理资产,负债和所有者权益的变化?_______________________________________________________________________________Part1
WorkplaceSpokenEnglishSection1TheLedgerAccounts2.PutinUse45_______________________________________________________________________________同样的,所有者权益的增加被显示在所有者权益账户的贷方。_______________________________________________________________________________6Part2
IntensiveReadingSection1TheLedgerAccounts
TheledgerAccountsNewWordsandSpecialTerms1.
term[tɜːm]
v.
把……称为2.dual['djuːəl]
a.
双重的3.conversely['kɒnvɜːslɪ]
ad.
相反地4.
identical[aɪ'dentɪkl]
a.
相同的,同一的5.
installation[;ɪnstə'leɪʃn]
n.
安装6.
bill[bɪl]
v.
给……开账单7.
determine[dɪ'tɜːmɪn]
v.
决定8.
journal['dʒɜːnl]
n.
日记账9.
achartofaccounts
账户一览表10.
accountingrule
Part2
IntensiveReadingSection1TheLedgerAccounts
TheledgerAccountsNewWordsandSpecialTerms11.
dualeffect
双重影响12.
installationservice
安装服务13.
relevantdetails
相关信息14.
completestructure
完整的结构15.
explanationspace摘要栏16.
referencecolumn
过账记号栏17.
ledgeraccount
分类账18.
accountreceivable
应收账款Part2
IntensiveReadingSection1TheLedgerAccounts
TheledgerAccountsExercisesI.Answerthefollowingquestionsaccordingtothepassage.1.Whatisthestructureofaledgersystem?
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