會(huì)計(jì)英語(yǔ)實(shí)用教案

1、2021-12-191Chapter 2會(huì)計(jì)會(huì)計(jì)(kui j)信息系統(tǒng)信息系統(tǒng) 三、教學(xué)要求三、教學(xué)要求（一）了解：會(huì)計(jì)的基本概念（一）了解：會(huì)計(jì)的基本概念（二）理解（二）理解(lji)：會(huì)計(jì)循環(huán)的各個(gè)環(huán)節(jié)：會(huì)計(jì)循環(huán)的各個(gè)環(huán)節(jié)（三）掌握：（三）掌握：（1）記帳、過帳和結(jié)帳的方法）記帳、過帳和結(jié)帳的方法 （2）試算表的編制）試算表的編制四、本章重點(diǎn)：用英語(yǔ)掌握記帳和過帳方法及四、本章重點(diǎn)：用英語(yǔ)掌握記帳和過帳方法及試算表的編制方法。試算表的編制方法。第1頁(yè)/共19頁(yè)第一頁(yè)，共20頁(yè)。2021-12-192Chapter 2New words:1. transaction n. -leave th

2、e of the matter to sb. -a profitable -the business of a firm第2頁(yè)/共19頁(yè)第二頁(yè)，共20頁(yè)。2021-12-193Chapter 2New words:2. subsidiary a. n. -a occupation, a stream, a subject, a reason, a factory , a payment , company第3頁(yè)/共19頁(yè)第三頁(yè)，共20頁(yè)。2021-12-194Chapter 2New words:3. balance: n.-He has a of $500 in the bank.-We d

3、 the profit and loss to see what had been gained.第4頁(yè)/共19頁(yè)第四頁(yè)，共20頁(yè)。2021-12-1954. adjust vt. - the seat to the height of a person- expenses to income - the watch, an error, ones clothes, the differences (conflicts) -ed gross income -make minor adjustments in oil prices 第5頁(yè)/共19頁(yè)第五頁(yè)，共20頁(yè)。2021-12-1965. n

4、ominal a. - a leader,a list of officers， shares of stock damages， price ， value6. mechanics n. -He knows the of the machine. -the of the taste-the of writing第6頁(yè)/共19頁(yè)第六頁(yè)，共20頁(yè)。2021-12-197Transaction analysis: application of the principle of duality:1.On Jan.1, John invested $6000 in the agency.2.Rente

5、d an office, paid two months rent in advance, 500.3.Purchased art equipment for 2200 cash.4.Purchased office equipment from M. Equipment for 1800, paying 750 in cash, agreeing to pay the rest next month.第7頁(yè)/共19頁(yè)第七頁(yè)，共20頁(yè)。2021-12-1985. Purchased on credit art supplies for 900 and office supplies for 4

6、00 from T. Company.6.Paid T. Company 500 of the amount owed.7. Performed a service and collected a fee of 800.8. Paid 240 for a one-year insurance policy.9. Paid the secretary two weeks salary,350.10. Accepted 520 as an advance fee for art work to be done for another agency.第8頁(yè)/共19頁(yè)第八頁(yè)，共20頁(yè)。2021-12-

7、19911. Performed a service for W. Store & A. Grocers. The earned fees of 700 and 900 will be collected next month.12. John withdrew 800 from the business for personal use.13. Paid the secretary two more weeks salary, 350.14. Paid the utility bill, 50.15. Received a telephone bill, 350.第9頁(yè)/共19頁(yè)第九

8、頁(yè)，共20頁(yè)。2021-12-19107. cycle n.-the common of birth, growth and death-v. The machine s automatically.-The ship d the iceberg.第10頁(yè)/共19頁(yè)第十頁(yè)，共20頁(yè)。2021-12-19118. receipt n. -We are awaiting the of further information.-The bookshop was entrusted with the of subscriptions. -The total s barely covered expen

9、ses. 第11頁(yè)/共19頁(yè)第十一頁(yè)，共20頁(yè)。2021-12-19129. deposit v. n. -A taxi ed me in front of the museum. -She ed her bag in the cloakroom. -A large sum of money was ed in his account.-He ed $1000 on a new car. -Customers can make s or withdrawals in any of the banks branches. 第12頁(yè)/共19頁(yè)第十二頁(yè)，共20頁(yè)。2021-12-191310. po

10、st v. n. - (up) an advertisement-quit the - (up) export sales posting n.-My next has been announced. -He has been given an overseas to Japan. 第13頁(yè)/共19頁(yè)第十三頁(yè)，共20頁(yè)。2021-12-1914Important points:1.account: a record of the increases and decreases of transactions summarized in an accounting form2.ledger: t

11、he complete set of accounts for a business entity.3.journal: the book of original entry for accounting data. It is the book in which the accountant originally records business transactions.第14頁(yè)/共19頁(yè)第十四頁(yè)，共20頁(yè)。2021-12-19154.general journal: the two-column form used to record journal entries that do no

12、t “fit” in any special journals.5.special journal: the book of original entry in which the accountant records specified types of transactions.6.posting: the process of transferring information from the journal to the ledger for the purpose of summarizing. 第15頁(yè)/共19頁(yè)第十五頁(yè)，共20頁(yè)。2021-12-19167.trial balan

13、ce: a two-column schedule that compares the total of all debit balances with the total of all credit balances.8.adjusting entries: journal entries made at the end of an accounting period in order that the accounts will reflect the correct balance in the financial statements.9.closing entry: an entry

14、 made at the end of a fiscal period in order to make the balance of a temporary account equal to zero.第16頁(yè)/共19頁(yè)第十六頁(yè)，共20頁(yè)。2021-12-191710.income summary account: the account used in the closing process for summarizing the revenue and expense accounts.11.worksheet: an informal accounting statement that

15、 summarizes the trial balance and other information necessary to prepare financial statements.第17頁(yè)/共19頁(yè)第十七頁(yè)，共20頁(yè)。2021-12-1918Additional exercises:Record the following in a two-column journal:1.Ban transferred cash from a personal bank account to an account to be used for the business, $5000.2.Paid rent for the month, $700.3.Paid cash for supplies, $68.4.Purchased office equipment on account, $2480.5.Received cash from customers on account $3810.6.Withdrew cash for personal use, $1000.7.Paid creditor on account, $650.8.Fees earned for the month, $4160.