《簡明會計英語教程》-Unit3

Unit3Howtocompiletheaccountingdocuments?67938103.3Extendedwords3.4Notes3.5Reinforcementexercise3.6Accounting-relatedknowledgeTypesofbookkeepingvouchers3.7ExtendedreadingAccountingandaccountants上一頁返回Unit3Howtocompiletheaccountingdocuments?Coretermsreminder核心術語提示accountingdocumentoriginaldocumentbookkeepingvoucherbillofdocumentcashdepositslipreceivingvoucherpayingvouchertransfervoucher會計憑證原始憑證記賬憑證單據現金存款單收款憑證付款憑證轉賬憑證返回3.1aWhatisaccountingdocument?

Theaccountingdocumentisawrittenproofthatrecordsabusinesstransaction,identifiesfinancialresponsibilitiesandservesasthebasisofbookkeeping.Theaccountingdocumentincludesoriginaldocumentandbookkeepingvoucher.返回3.1bHowtoclassifytheaccounting

documents?Therearevarioustypesofaccountingdocumentswhichcanbeclassifiedbydifferentaspects.However,thesecan,intermsofpurpose,beclassifiedintooriginaldocumentandbookkeepingvoucher.Theoriginaldocuments,knownasbillofdocument,arethewrittenevidencesthatrecordandproveabusinesstransactionthathasoccurredorhasbeencompleted.Theyaretheoriginalbasisonwhichaccountingrests.Theseoriginaldocuments,usuallyacquiredandfilledinatthetimeofbusinesstransaction,recordalargeamountoffinancialinformation.Thereforetheycarrystronglegaleffectandareimportantdocuments.Invoices,receipts,expenseaccountforbusinesstravels,cashdepositslipetc.areallexamplesoforiginaldocuments.下一頁返回3.1bHowtoclassifytheaccounting

documents?Thebookkeepingvoucherisakindofdocumentwhichtheaccountingstaffmemberscompileaftertheyhavelookedthroughthefinancialcontentoftheoriginaldocuments.Theoriginaldocumentscomefromdifferentaspectsandindicatethedetailedcontentofabusinesstransaction.Therearevariouskindsanddifferentformatsforthem,whichmeanstheycannotmeettherequirementsofbookkeepingiftheyarenotcarefullycollectedandorganized.Thereforecompilingtheoriginaldocumentsintobookkeepingvouchercanensuretheaccuracyofbookrecords.Thebookkeepingvoucherincludesreceivingvoucher,payingvoucherandtransfervoucher.上一頁返回3.1cHowtocompiletheaccounting

documents?

Incompilingtheaccountingdocument,differentcompaniesmayfollowadifferentapproach.However,thefollowingpointsarethegeneralworkflowwhichappliestomostorganizations.● Determinethescopeofusageforthereceivingvoucherandpayingvoucher.● Fillintherelevantinformationcorrectly,includingdate,item,briefdescriptionofabusinesstransaction,amountthatoccurredduringthetransaction,numberofsheetsofthedocument,etc.● Gluethesheetstogetherforfuturereference.● Makesurethehandwritingislegible.返回3.1dWhyaretheaccountingdocuments

significant?

Theaccountingdocumentsareimportantdocumentswhichrecordsanorganization’sbusinesstransactions.Theyaresignificantforacompany’sfinancialmanagementinthat:● Theyrecordtheoccurrenceandcompletionofatransactionandprovideoriginalbasisforaccounting.● Theyreviewthetruthfulness,legitimacyandrationalityofatransactionandprovideimportantbasisforaccountingsupervision.● Theyidentifythefinancialresponsibilities● Theyreflecttherelevantrelationshipofeconomicinterestandprovideproofforsafeguardingone’slegitimateinterest.返回3.2Coreaccountingterms□accountingdocument會計憑證（亦作accountingevidence）□billofdocument單據□ bookkeepingdocument記賬憑證□ cashdepositslip現金存款單□ expenseaccountforbusinesstravels差旅費用賬目□ invoicen.發票□ legitimateinterest合法權益□ originaldocument原始憑證□ payingvoucher付款憑證□ receiptn.收據□ receivingvoucher收款憑證□ transfervoucher轉賬憑證返回3.3Extendedwords□ approachvt.收集□ collectvt.收集□ completionn.完成□ determinevt.決定，確定□ gluen.膠水

vt.黏合□ legiblea.清晰的，易讀的□ legitimacyn.合法性□ occurvi.發生□ occurrencen.發生下一頁返回3.3Extendedwords□ rationalityn.合理性□ receiptn.收據□ relevanta.相應的□ safeguardvt.保護□ truthfulnessn.真實性□ workflow工作流程上一頁返回3.4Notes1)Theaccountingdocumentisawrittenproofthatrecordsabusinesstransaction,identifiesfinancialresponsibilitiesandservesasthebasisofbookkeeping.會計憑證是記錄業務交易、明確經濟責任并作為記賬依據的書面證明。

句中thatrecords…bookkeeping是由that引導的定語從句，修飾前面的名詞性短語writtenproof。2)Therearevarioustypesofaccountingdocumentswhichcanbeclassifiedbydifferentaspects.會計憑證是多種多樣的，可以按照不同的標志進行分類。

句中which引導一個限定性定語從句，修飾accountingdocuments。下一頁返回3.4Notes3)Theoriginaldocuments,knownasbillofdocument,arethewrittenevidencesthatrecordandproveabusinesstransactionthathasoccurredorhasbeencompleted.原始憑證，俗稱單據，是用以記錄、證明經濟業務已經發生或完成的書面證據，是進行會計核算的原始依據。

本句中有兩個由that引導的從句，兩個均為定語從句，其中thatrecordandproof…修飾名詞性短語writtenevidences,而thathasoccurred…completed修飾businesstransaction。4)Thebookkeepingvoucherisakindofdocumentwhichtheaccountingstaffmemberscompileaftertheyhavelookedthroughthefinancialcontentoftheoriginaldocuments.記賬憑證，是會計人員根據審核后的原始憑證的經濟內容而編制的一種憑證。

句中which引導一個定語從句，修飾名詞document。上一頁下一頁返回3.4Notes5)Determinethescopeofusageforthereceivingvoucherandthepayingvoucher.確定收款憑證和付款憑證的使用范圍。6)Fillintherelevantinformationcorrectly,includingdate,item,briefdescriptionofabusinesstransaction,amountthatoccurredduringthetransaction,numberofsheetsofthedocument,etc.正確填寫相關的信息，包括日期、項目、業務交易的簡要介紹、交易時發生的金額、憑證頁數等。7)Gluethesheetstogetherforfuturereference.將憑證單粘在一起用于將來參考。8)Makesurethehandwritingislegible.確保字跡清晰。上一頁下一頁返回3.4Notes9)Theyrecordtheoccurrenceandcompletionofatransactionandprovideoriginalbasisforaccounting.它們（會計憑證）可以記錄經濟業務的發生和完成情況，為會計核算提供原始依據。10)Theyreviewthetruthfulness,legitimacyandrationalityofatransactionandprovideimportantbasisforaccountingsupervision.它們（會計憑證）可以檢查經濟業務的真實性、合法性和合理性，為會計監督提供重要依據。11)Theyidentifythefinancialresponsibilities.（它們）可以明確經濟責任。12)Theyreflecttherelevantrelationshipofeconomicinterestandprovideproofforsafeguardingone’slegitimateinterest.它們可以反映相關經濟利益關系，為維護合法權益提供法律證據。上一頁返回3.5Reinforcementexercise1.AnswerthefollowingquestionsinEnglish.1)Whatisaccountingdocument?2)Howdoweclassifytheaccountingdocuments?3)Whatareoriginaldocuments?4)Whatisthebookkeepingvoucher?5Howtocompiletheaccountingdocuments?6)Whyaretheaccountingdocumentssignificant?下一頁返回3.5Reinforcementexercise2.PutthefollowingintoChinese.1)accountingdocument2)originaldocument3)bookkeepingdocument4)billofdocument5)writtenevidences6)originalbasis7)legaleffect8)invoice9)receipt10)expenseaccountforbusinesstravels上一頁下一頁返回3.5Reinforcementexercise3.PutthefollowingintoEnglish.1)現金存款單2)審查3)財務內容4)收集和整理5)確保賬簿記錄的準確性6)收款憑證7)付款憑證8)轉賬憑證9)經濟利益10)合法權益上一頁下一頁返回3.5Reinforcementexercise4.Subjectforself-study:Anaccountingchart.上一頁下一頁返回3.5ReinforcementexerciseReminder提示headern.標題derivationn.出處，來歷lineitem排列項上一頁返回3.6Accounting-relatedknowledge

Typesofbookkeepingvouchers記賬憑證按其適用的經濟業務，分為專用記賬憑證和通用記賬憑證兩類。（一）專用記賬憑證（specialbookkeepingvoucher）用來專門記錄某一類經濟業務的記賬憑證。專用憑證按其所記錄的經濟業務是否與現金和銀行存款的收付有無關系，又分為收款憑證、付款憑證和轉賬憑證三種。1.收款憑證（receivingvoucher）用于記錄庫存現金和銀行存款收款業務的會計憑證。它是根據有關現金和銀行存款收入業務的原始憑證（originalvoucher）填制，是登記現金日記賬、銀行存款日記賬以及有關明細賬和總賬等賬簿的依據，也是出納人員收訖款項的依據。下一頁返回3.6Accounting-relatedknowledge

Typesofbookkeepingvouchers2.付款憑證（payingvoucher）用于記錄庫存現金和銀行存款付款業務的會計憑證。它是根據有關現金和銀行存款支付業務的原始憑證填制，是登記現金日記賬、銀行存款日記賬以及有關明細賬和總賬等賬簿的依據，也是出納人員付訖款項的依據。上一頁下一頁返回3.6Accounting-relatedknowledge

TypesofbookkeepingvouchersAsamplepettycashvoucher

小額現金記賬憑證樣本上一頁下一頁返回3.6Accounting-relatedknowledge

Typesofbookkeepingvouchers3.轉賬憑證（transfervoucher）用于記錄不涉及庫存現金和銀行存款業務的會計憑證。它是根據有關轉賬業務的原始憑證填制。轉賬憑證是登記總分類賬及有關明細分類賬的依據。（二）通用記賬憑證（generalbookkeepingvoucher）用來記錄各種經濟業務的記賬憑證。在經濟業務比較簡單的經濟單位，為了簡化憑證可以使用通用記賬憑證，記錄所發生的各種經濟業務。記賬憑證按其包括的會計科目是否單一，分為復式記賬憑證和單式記賬憑證兩類。上一頁下一頁返回3.6Accounting-relatedknowledge

TypesofbookkeepingvouchersApettycashreconciliationstatement

小額現金對賬表上一頁下一頁返回3.6Accounting-relatedknowledge

Typesofbookkeepingvouchers1.復式憑證（double-entryvoucher）將每一筆經濟業務事項所涉及的全部會計科目及其發生額均在同一張記賬憑證中反映的一種憑證。優點是可以集中反映一項經濟業務的科目對應關系，便于了解有關經濟業務的全貌，減少憑證數量節約紙張等。缺點是不便于匯總計算每一個會計科目的發生額。2.單式憑證（single-entryvoucher）每一張記賬憑證只填列經濟業務事項所涉及的一個會計科目及其金額的記賬憑證。優點為內容單一，便于匯總計算每一會計科目的發生額，便于分工記賬。Apettycashreconciliationstatement小額現金牟賬表上一頁下一頁返回3.6Accounting-relatedknowledge

Typesofbookkeepingvouchers缺點為制證工作量大，且不能在一張憑證上反映經濟業務的全貌，內容分散，也不便于查賬。（三）記賬憑證的基本內容1.記賬憑證的名稱2.填制記賬憑證的日期3.記賬憑證的編號4.經濟業務事項的內容摘要5.經濟業務事項所涉及的會計科目及其記賬方向6.經濟業務事項的金額7.記賬標記8.所附原始憑證張數9.會計主管、記賬、審核、出納、制單等有關人員的簽章上一頁返回3.7Extendedreading

Accountingandaccountants

Toputitsimply,accountingisaboutkeepingtrackofthemoney.Accountingishowbusinessesmonitorincome,expenses,andassetsoveragivenperiodoftime.Accountingoftenisreferredtoas“thelanguageofbusiness”becauseofitsroleinmaintainingandprocessingallrelevantfinancialinformati