立信《會計(jì)專業(yè)英語》課件LESSONFIVE

1LESSONFIVELEDGERACCOUNTS2NewWords,PhrasesandSpecialTermsLedger總賬分類賬Acollectionofaccountsofsimilartype.Traditionallyaledgerwasalargebookwithseparatepagesforeachaccount.Inmodernsystems,ledgersmayconsistofseparatecardsorcomputerrecords.3NewWords,PhrasesandSpecialTermsThemostcommonledgersarethenominalledgercontainingtheimpersonalaccounts,thedebtors(orsales)ledgercontainingtheaccountsofanorganization’scustomers,andthecreditors’(orpurchases)ledgercontainingtheaccountsofanorganization’ssupplies.4NewWords,PhrasesandSpecialTermsNominalledger名義賬戶〔generalledger總賬〕Theledgercontainingthenominalaccounts〔名義賬戶〕andrealaccounts〔實(shí)賬戶〕necessarytopreparetheaccountsofanorganization.Thisledgerisdistinguishedfromthepersonalledgers,suchasthedebtors’ledger〔債務(wù)人分類賬，銷售分類賬〕andcreditors’ledger〔債權(quán)人分類賬〕,whichcontaintheaccountsofcustomersandsuppliesrespectively.5NewWords,PhrasesandSpecialTermsNominalaccount名義賬戶Aledgeraccountthatisnotapersonalaccountinthatitbearsthenameofaconcept,e.g.lightandheat,baddebts,investments,etc.,ratherthanthenameofaperson.Theseaccountsarenormallygroupedinthenominalledger.6NewWords,PhrasesandSpecialTermsPersonalaccount業(yè)主往來賬戶Accountsusedtorecordtransactionswithpersons,forexample,debtorsandcreditors.7NewWords,PhrasesandSpecialTermsRealaccounts實(shí)賬戶Aledgeraccountforsometypesofproperty(e.g.landandbuildings,plant,investments,stock)todistinguishitfromanominalaccount,whichwouldbeforrevenueorexpenseitems(e.g.sales,motorexpenses,discountreceived,etc.)Thisdistinctionisnowlargelyobsolete〔陳舊的，作廢的〕andbothsetsofaccountsaremaintainedinthesameledger,usuallyreferredtoasthenominalledger.8NewWords,PhrasesandSpecialTermsDebit借方Anentryontheleft-handsideofanaccountindouble-entrybook-keepingthatincreaseseithertheassetsortherecordedexpenditureoftheorganizationkeepingthebook.Inthecaseofabankaccount,adebitshowsanoutflowoffundsfromtheaccount.9NewWords,PhrasesandSpecialTermsCredit信用Thereputationandfinancialstandingofapersonororganization.信用額度Thesumofmoneythatatraderallowsacustomerbeforerequiringpayment.信用能力Theabilityofmembersofthepublictopurchasegoodswithmoneyborrowedfromfinancecompanies,banks,andothermoneylenders.貸方分錄Anentryontheright-handsideofanaccountindouble-entrybook-keeping,showingapositiveasset.10NewWords,PhrasesandSpecialTermsTwo-columncashbook兩欄式現(xiàn)金筆記簿Acashbookthatrecordsreceiptsandpaymentsmadebutdoesnotrecorddiscountsallowed(銷貨折扣〕anddiscountsreceived購貨折扣〕.11NewWords,PhrasesandSpecialTermsThree-columncashbook三欄式現(xiàn)金登記簿Acashbookinwhichdetailsofdiscountsallowedanddiscountsreceivedareincludedinadditiontoreceiptsandpaymentsmade.Periodicallythesetotalswillbepostedtothediscountsallowedandreceivedaccounts,respectively.12NewWords,PhrasesandSpecialTermsDouble-entrybook-keeping復(fù)式記賬Amethodofrecordingthetransactionsofabusinessinasetofaccounts,suchthateverytransactionhasadualaspectandthereforeneedstoberecordedinatleasttwoaccounts.Forexample,whenaperson(debtor)payscashtoabusinessforgoodshehaspurchased,thecashheldbythebusinessisincreasedandtheamountduefromthedebtorisdecreasedbythesameamount;similarly,whenapurchaseismadeoncredit,thestockisdecreasedandtheamountowingtocreditorsisincreasedbythesameamount.Thisdoubleaspectenablesthebusinesstobecontrolledbecauseallthebooksofaccountsmustbalance.13NewWords,PhrasesandSpecialTermsJournal日記賬Abookofprimeentryinwhichtransferstobemadefromoneaccounttoanotherarerecorded.Itisusedfortransfersnotrecordedinanyotherofthebooksofprimeentry,suchasthesalesdaybookorthecashbook.14NewWords,PhrasesandSpecialTermsChartofaccounts賬戶表Adetailedlistingofalltheaccountsusedbyanorganization,showingclassificationsandsubclassifications.Forexample,eachletterornumberinanaccountcodewillindicateafeature,suchastransactiontypeandthedepartmentresponsible.15NewWords,PhrasesandSpecialTermsControlaccounts控制賬戶Accountsinwhichthebalancesaredesignedtoequaltheaggregateofthebalancesonasubstantialnumberofsubsidiaryaccounts.Examplesarethesalesledgercontrolaccount(ortotaldebtorsaccount),inwhichthebalanceequalstheaggregateofalltheindividualdebtor’saccount,thepurchaseledgercontrolaccount(ortotalcreditorsaccount),whichperformsthesamefunctionforcreditors,andthestockcontrolaccount,whosebalanceshouldequaltheaggregateofthebalancesonthestockaccountsforeachitemofstock.16NewWords,PhrasesandSpecialTermsThisisachievedbyenteringinthecontrolaccountsthetotalsofalltheindividualentriesmadeinthesubsidiaryaccounts.Thepurposeistwofold:toobtaintotalfiguresofdebtors,creditors,stock,etc.,atanygiventime,withoutaddingupallthebalancesontheindividualrecords,andtohaveacrosscheckontheaccuracyofthesubsidiaryrecords.17NewWords,PhrasesandSpecialTermsPerpetualinventory永續(xù)盤存Theprocessofkeepingreco