《簡明會計英語教程》-Unit6

Unit6Howtoestablishtheaccountbooks?679386.4Notes6.5Reinforcementexercise

6.6Accounting-relatedknowledgeHowdoesanewly-startedsmallbusinessestablishitsaccounts?

6.7ExtendedreadingThegeneralledger上一頁返回Unit6Howtoestablishtheaccountbooks?Coretermsreminder核心術語提示accountbookbindingaccountbookcashjournalbankdepositjournalgeneralledgermonetaryresourcesnotereceivabledeferredexpensecumulativedepreciationsubsidiaryledgeraccountclassifiedaccounting賬冊訂本式賬簿現金日記賬銀行存款日記賬總分類賬，總賬貨幣資金應收票據待攤費用累計折舊輔助分類賬，明細分類賬分類核算返回6.1aWhyisbook-establishingsignificant?Theaccountbooksarethecarrierwithwhichaccountingisrecorded,andafundamentallinkintheaccountingwork.Onlybyvirtueofthebooks,canaccountinginformationbecollected,sortedup,processed,storedandprovided.Whileestablishingtheaccountingbooks,differentorganizationsmayneeddifferentbooks,dependingonsuchfactorsassizeoftheorganization,natureofbusiness,theextentofcomputerization,etc.返回6.1bWhataretheprocessesofbook

establishing?

Thebasicbook-establishingprocessesare:Step

1:Preparevariousaccountbooksthatareneeded.Notethatallloosesheetsmustbeboundupintoabook.Step2:Writeontheaccountbooksnameoforganization,nameofaccountbook,volumes,serialnumber,startingdate,bookkeepingpersonandotherrelatedinformation.Step3:Establishtheledgeraccountsontheledgerpaperaccordingtothesequenceandnamesinthechartsofaccounts.Step4:Startusingthebindingaccountbookbygivingordinalnumerationfromthefirstpagetothelastpage.返回6.1cThreecommonaccountbooksTherearevariousaccountbooksusedinaccounting,andthreearethemostcommonlyused:● Cashjournalandbankdepositjournal● Generalledger● Subsidiaryledger1.CashjournalandbankdepositjournalCashjournalisakindofspecialjournalusedtorecordreceiptanddisbursementofcash.Thecashjournalmustusethebindingaccountbook,anditsformatofaccountsheetoftenadoptsthethreecolumntypeofreceipt(debtor),disbursement(creditor)andbalance.下一頁返回6.1cThreecommonaccountbooksThebankdepositjournalisaspecialjournalusedtorecordreceiptanddisbursementofbankdeposits.Likethecashjournal,itmustalsousethebindingbook,andadoptthethreecolumntypeofreceipt(debtor),disbursement(creditor)andbalance.2.ThegeneralledgerThegeneralledger,orledgerinshort,recordsalltheeconomicbusiness,accordingtothesubjectsintheledger.Itmakesgeneralclassifiedaccounting,andprovidesall-inclusiveaccountinginformation.Theaccountinginformationprovidedbytheledgeristheprincipalbasiswithwhichtheaccountingstatementsarecompiled.Anyorganizationmustestablishtheledgeraccount.上一頁下一頁返回6.1cThreecommonaccountbooksTheledgeraccountsthatanorganizationnormallyestablishesusuallyinvolve,butarenotlimitedto,thefollowingitems:● cash● bankdeposit● othermonetaryresources● short-termdebt● notesreceivable● accountsreceivable● inventory● deferredexpenses● long-terminvestment● fixedassets● cumulativedepreciation● intangibleassetsTheledgeraccountcanberegisteredonacase-to-casebasisintermsofeachbookkeepingvoucheroracollectionofthevouchers.上一頁下一頁返回6.1cThreecommonaccountbooks3.SubsidiaryledgeraccountThesubsidiaryledgeraccount,detailedaccountoritemizedaccountinshort,isestablishedonthebasisofdetailedandclassifiedsubjects.Itisusedtoregisteracertaincategoryofeconomicactivity,tomakeclassifiedaccountingandtoprovidetheinformationthereof.Inanorganization,thesubsidiaryledgeraccountisestablishedaccordingtothemanagementneedsoftheorganizationitselfaswellastheneedsofexternaldepartmentsthatmayrequiretheinformationoftheorganization.上一頁下一頁返回6.1cThreecommonaccountbooksThesubsidiaryledgeraccountsthatanorganizationnormallyestablishesusuallyinvolve,butarenotlimitedto,thefollowingitems:● Short-terminvestment● Accountsreceivable● Deferredexpenses● Long-terminvestment● Fixedassets● Short-termdebt● Accountspayable● Salarypayable● Taxpayable● Overheads● FinancialcostsWhatevermethodisusedtoclassifythesubsidiaryledgeraccount,thetotalofend-of-periodbalanceofallthedetailedaccountsshallequalthetotalofend-of-periodbalanceofthegeneralledgeraccount.上一頁返回6.2Coreaccountingterms□accountbook賬冊（亦作book）□accountsheet賬頁□accountreceivable應收賬款□all-inclusiveaccountinginformation總括核算資料□balancen.余額□bankdepositjournal銀行存款日記賬□bookn.賬冊（亦作accountbook）□bookkeepingvoucher記賬憑證□bindingaccountbook訂本式賬簿□cashjournal現金日記賬□chartofaccount會計科目表下一頁返回6.2Coreaccountingterms□classifiedaccounting分類核算□collectionofthevouchers匯總記賬憑證□cumulativedepreciation累計折舊□deferredexpenses待攤費用□detailedaccount明細賬□disbursement(creditor)支出（貸方）□end-of-periodbalance期末余額□financialcosts財務費用□generalclassifiedaccounting總分類核算□generalledger總分類賬，總賬□intangibleassets無形資產上一頁下一頁返回6.2Coreaccountingterms□itemizedaccount明細賬□ledgern.分類賬，總賬□ledgerpaper總賬賬頁□monetaryresources貨幣資金□notesreceivable應收票據□overheadn.管理費用□receiptn.接收,收入□receipt(debtor)收入（借方）□salarypayable應付工資□subjectn.（會計）科目□subsidiaryledgeraccount輔助分類賬，明細分類賬□taxpayable應繳稅金上一頁返回6.3Extendedwords□bindvt.(bound)裝訂

bindintoabook裝訂成冊□byvirtueof依靠，由于□columnn.欄，欄目□computerizationn.計算機化□loosesheet活頁□ordinalnumeration順序編號□sortup整理，分類□volumen.冊數返回6.4Notes1)Onlybyvirtueofthebooks,canaccountinginformationbecollected,sortedup,processed,storedandprovided.只有借助會計賬冊，才能對會計信息進行收集、整理、加工、儲存和提供。

這是一個倒裝句，英語語法規定，當only前置時，句子的主謂語需要倒裝。如：

Onlywhendeliveryismade,canpaymentbemade.

只有交貨后，才能付款。2)Whileestablishingtheaccountingbooks,differentorganizationsmayneeddifferentbooks,dependingonsuchfactorsassizeoftheorganization,natureofbusiness,theextentofcomputerization,etc.不同的企業在建賬時所需要的賬簿是不相同的，它取決于企業的規模、業務性質、電子化程度等因素。

dependingon…是V-ing引導的伴隨性狀語。下一頁返回6.4Notes3)Notethatallloosesheetsmustbeboundupintoabook.注意所有活頁必須裝訂成冊。

句中bound是動詞bind的過去式和過去分詞。4)Writeontheaccountbooksnameoforganization,nameofaccountbook,volumes,serialnumber,startingdate,bookkeepingpersonandotherrelatedinformation.在賬簿上，寫明單位名稱、賬簿名稱、冊數、編號、啟用日期以及記賬人員等相關信息。5)Establishtheledgeraccountsontheledgerpaperaccordingtothesequenceandnamesinthechartsofaccounts.按照會計科目表的順序、名稱，在總賬賬頁上建立總賬賬戶。上一頁下一頁返回6.4Notes6)Startusingthebindingaccountbookbygivingordinalnumerationfromthefirstpagetothelastpage.啟用訂本式賬簿，從第一頁起到最后一頁止順序編定號碼。7)Cashjournalisakindofspecialjournalusedtorecordreceiptanddisbursementofcash.現金日記賬專門用來記錄現金收支業務的一種特種日記賬。

usedto…是過去分詞結構，在句中做定語，修飾其前面的名詞journal。8)…anditsformatofaccountsheetoftenadoptsthethreecolumntypeofreceipt(debtor),disbursement(creditor)andbalance.……其賬頁格式一般采用“收入”（借方）、“支出”（貸方）和“余額”三欄式。上一頁下一頁返回6.4Notes9)Thegeneralledger,orledgerinshort,recordsalltheeconomicbusiness,accordingtothesubjectsintheledger.總分類賬，簡稱總賬，根據總分類科目開設賬戶，用來登記全部經濟業務10)Itmakesgeneralclassifiedaccounting,andprovidesall-inclusiveaccountinginformation.總分類賬進行總分類核算并提供總括核算資料。11)Theaccountinginformationprovidedbytheledgeristheprincipalbasiswithwhichtheaccountingstatementsarecompiled.總分類賬所提供的核算資料，是編制會計報表的主要依據。a.句中providedby…是過去分詞短語，在句中做定語，修飾其前的名詞information。上一頁下一頁返回6.4Notesb.

withwhich…是介詞+關系詞結構，在句中引導一個定語從句，修飾其前的名詞basis。12)Theledgeraccountcanberegisteredonacase-to-casebasisintermsofeachbookkeepingvoucheroracollectionofthevouchers.總賬可以根據記賬憑證逐筆登記，也可以根據匯總記賬憑證進行登記。13)Thesubsidiaryledgeraccount,detailedaccountoritemizedaccountinshort,isestablishedonthebasisofdetailedandclassifiedsubjects.明細分類賬，簡稱明細賬，根據明細分類科目所開設。

句中detailedaccount和itemizedaccount均為subsidiaryledgeraccount的簡稱。上一頁下一頁返回6.4Notes14)Itisusedtoregisteracertaincategoryofeconomicactivity,tomakeclassifiedaccountingandtoprovidetheinformationthereof.明細分類賬用來登記某一類經濟業務，進行明細分類核算并提供明細核算資料。

句中，theinformationthereof相當于theinformationoftheclassifiedaccounting,這里使用thereof可以避免重復。15)Inanorganization,thesubsidiaryledgeraccountisestablishedaccordingtothemanagementneedsoftheorganizationitselfaswellastheneedsofexternaldepartmentsthatmayrequiretheinformationoftheorganization.在企業里，明細分類賬的設置是根據企業自身管理需要和外界各部門對企業信息資料的需要來設置的。

句中thatmayrequire…是限定性定語從句，修飾其前面的名詞departments。上一頁下一頁返回6.4Notes16)Whatevermethodisusedtoclassifythesubsidiaryledgeraccount,thetotalofend-of-periodbalanceofallthedetailedaccountsshallequalthetotalofend-of-periodbalanceofthegeneralledgeraccount.明細賬無論按怎樣的分類方法，各個賬戶明細賬的期末余額之和應與其總賬的期末余額相等。

Whatevermethodis…相當于Nomatterwhatmethodis…上一頁返回6.5Reinforcementexercise1.AnswerthefollowingquestionsinEnglish.1)Whyisbook-establishingsignificant?2)Whatarethethreecommonly-usedaccountbooks?3)Whatiscashjournal?4)Whatisbankjournal?5)Whatisthegeneralledger?6)Whatisthesubsidiaryledgeraccount?

下一頁返回6.5Reinforcementexercise2.PutthefollowingintoChinese.1)financialcosts2)generalclassifiedaccounting3)generalledger4)intangibleassets5)itemizedaccount6)ledgerpaper7)monetaryresources8)notesreceivable9)overhead10)receipt11)receipt(debtor)12)salarypayable13)subject14)subsidiaryledgeraccount15)taxpayable16)ordinalnumeration17)bindintoabook18)ordinalnumeration上一頁下一頁返回6.5Reinforcementexercise3.PutthefollowingintoEnglish.1)賬冊2)賬頁3)應收賬4)總括核算資料5)余額6)銀行存款日記賬7)記賬憑證8)訂本式賬簿9)現金日記賬10)會計科目表11)分類核算12)匯總記賬憑證13)累計折舊14)待攤費用15)明細賬16)支出（貸方）17)期末余額上一頁下一頁返回6.5Reinforcementexercise4.Subjectforself-study:Aledgerchart.上一頁下一頁返回6.5ReinforcementexerciseReminder提示reportwriter寫報告者accountreconciliation賬目核對payrolln.工資單financialutilities財務實用程序pointofsaleinvoicing銷售點出發票上一頁返回6.6Accounting-relatedknowledge

Howdoesanewly-startedsmallbusiness

establishitsaccounts?

多數新開辦的小企業由于規模小、資金緊張、缺乏經驗，尤其是缺乏財務管理經驗，往往不知道該從何下手建立會計賬戶。下面是一些具體的建議。可通過盤點確定以下數據：庫存現金（cashonhand）、銀行存款（bankdeposit）、存貨（inventory）各項目、固定資產（fixedassets）及其折舊，其中固定資產折舊（depreciation），可通過固定資產購入憑證作折舊期限及已提折舊年限確定。可通過出納/財務的有效記錄，或通過對賬單核對（reconciliationofbankstatement）等方法，確定各項往來款項，如應收/應付賬款（accountsreceivable/payable）、其他應收/應付賬款、預收/預付賬款。下一頁返回6.6Accounting-relatedknowledge

Howdoesanewly-startedsmallbusiness

establishitsaccounts?通過合作協議等資料確定原始股本（originalcapital）投入額。至于其他無法確定的項目數據（除未分配利潤外），應與經營管理者協商確定。所有數據取得后，應填列在“資產負債表”（balancesheet）相應的項目，差額均為“未分配利潤”（unappropriatedprofit）。關于內部賬的做法，一般有以下三個要求。1）清楚明晰各賬項的往來及具體數字，以反映企業的真實財務狀況（financialposition）。2）由于內部賬項的主要作用是配合企業管理，所以成本數據應盡量細化；上一頁下一頁返回6.6Accounting-relatedknowledge

Howdoesanewly-startedsmallbusiness

establishitsaccounts?3）出于使用者的角度不同（內賬的使用者主要是老板），故固定資產折舊/長期待攤費用（long-termdeferredexpenses）的攤銷（amortization）等，應與使用者協商分攤期限，并記入備忘錄，用以備查。關于賬本及開設科目1）內賬主要是內部使用，所以，手續可相應簡化，所有資料和數據妥善保管即可。登賬工作一般比較煩瑣，做內賬時一般只記往來賬（currentaccount），其他如存貨、費用都不設賬本，改為EXCEL跟進。2）至于具體的開設科目，每個企業都有自己的特點，視需求而定，一般不可缺少的有：資金類（funds）、往來賬項（currentaccounts）、費用（expenses）、固定資產（fixedassets）、存貨（inventory）、權益（equity）、損益（profitandloss）等類別。上一頁返回6.7Extendedreading

Thegeneralledger

Thegeneralledgerisacollectionofthegroupofaccountsthatsu