Lesson 6 Bookkeeping and Accounting01

1、Lesson 6 Bookkeeping and Accounting nBookkeeping: The activity or occupation of keeping financial records or the financial affairs of a business . Most firms now use business software packages of programs to enable the books to be kept by computer. 簿記, 記帳 nAccounting:會(huì)計(jì)，會(huì)計(jì)學(xué)Para 1. Accounts and Books

2、nfinancial recordsnaccountnbooks財(cái)務(wù)記錄，分類賬賬目/賬戶 pl. 分類賬/結(jié)算單nLedger: n. A book in which the monetary transactions of a business are posted in the form of debits and credits. 分類賬：將業(yè)務(wù)中的貨幣交易記錄下來(lái)的賬本，分借方和貸方nA book to which the record of accounts is transferred as final entry from original postings 總賬：從原始記錄中

3、把賬目記錄轉(zhuǎn)入作為最后賬目的賬本nFinancial transaction 財(cái)務(wù)事項(xiàng)/往來(lái)Para 2. Single-entry system nbookkeeping systemnSingle-entry (bookkeeping) system 單式簿記制ncash balancenentry: an item written or printed in a list, account book, or reference book; or the action of recording such an item項(xiàng)目；賬目，記賬；詞目，詞條記錄簿記制度，記賬方法現(xiàn)金結(jié)存，現(xiàn)金余額Pa

4、ra 3. Double-entry Bookkeeping System & AccountingnDouble-entry Bookkeeping System 復(fù)式簿記制nTwo entries are made for each transaction. 每筆交易入賬兩次。ncolumnnLeft - debit n. nThe left-hand side of an account or accounting ledger where bookkeeping entries are made 賬簿上的借方n An item of debt as recorded in an acc

5、ount. 借方: 記錄在賬本里的負(fù)債項(xiàng)目 nvt. 登入借方, 記入借方: 把（一筆款項(xiàng)）記入賬簿或分類賬的左方nRight - creditnn. The right-hand side of an account on which such amounts are entered 貸方: 金額記入這類數(shù)目的一本賬戶的右方nAn entry or the sum of the entries on this side 貸記: 在這一方的記入或記入總數(shù)nvt.把記入貸方, 存入(賬戶)nMonetary value ntranslation:n1. Today, however, most

6、companies keep several different ledgers, so the same transaction may appear as a debit in one ledger and as a credit in another. When the two columns in each ledger are added, they should be equal. nChinese version:n而如今，大多數(shù)的公司都設(shè)立了幾個(gè)不同的分類賬冊(cè)，所以，同一筆收支可能作為借方出現(xiàn)在某分類賬上，也可能作為貸方出現(xiàn)在另一分類賬上。把每個(gè)分類賬的兩欄相加總數(shù)應(yīng)相等。 n

7、2. The tax laws provide for many different kinds of deductions from taxable income. nTaxable income (n.)須納稅的收入 It is the portion of income that is the subject of taxation according to the laws that determine what is income and the taxation rate for that income. Generally, taxable income refers to an

8、 individuals (or corporations) gross income, adjusted for various deductions allowable by statute.n稅法為應(yīng)納稅收入規(guī)定了許多不同名目的減扣 nallowance n. Something, such as money, given at regular intervals or for a specific purpose: 津貼，補(bǔ)貼: 定期或?yàn)樘囟康亩o予的津貼 A price reduction, especially one granted in exchange for used m

9、erchandise: 折扣，折價(jià)：尤指以舊換新交易中的折價(jià)：ndepreciationnfixed assets = stationary assetsntax accountant ndepreciate schedule nOne job of a tax accountant (稅務(wù)會(huì)計(jì)) is to work out a depreciation schedule (折舊表, 折舊細(xì)則) based on the average life of these items.n稅務(wù)會(huì)計(jì)師的工作之一就是根據(jù)這些資產(chǎn)的平均使用壽命制定出折舊方案。Para 3. The Jobs of An Accountant nBookkeeper 記賬員nAudit n. & v. an official examination of accounts 審計(jì)nfinancial statementsnLiabilities: The financial obligations entered in the balance sheet of a business enterprise. 負(fù)債，債務(wù)：某一企業(yè)的資產(chǎn)收支表上的財(cái)政債務(wù) 財(cái)務(wù)報(bào)表nLiabilities are amounts that are owed or that have been lo