会计英语(西方会计学)chapter2-accounting cycle.ppt

* * * * * * * * * * * * * * Searching for and Correcting Errors If the trial balance does not balance, the error(s) must be found and corrected. ?Make sure the trial balance columns are correctly added. ?Make sure account balances are correctly entered from the ledger. ?See if debit or credit accounts are mistakenly placed on the trial balance. ?Re-compute each account balance in the ledger. ?Verify that each journal entry is posted correctly. ?Verify that each original journal entry has equal debits and credits. Using a Trial Balance to Prepare Financial Statements Income Statement Statement of Cash Flows Statement of Owner’s Equity Beginning Balance Sheet Ending Balance Sheet Period of Time Point inTime Point inTime Part2: Dialogue 普通日记账： A: I learned that the simplest type of journal is called a general journal. B: That’s true. A: And what is the general journal for? B: The general journal is used to record all transactions that do not fit one of the special journals.. A: I got confused. B:What makes you feel like that? A:Well, are there just these two types? B: You can say that. A: So things must be fit in one or another. B: I’m happy that you’re getting to know that. I will tell you more when I’m free. 读小数的秘诀 (1) 小数点前面的数字照一般基数的念法，最后的数字要分开念。 36.47 thirty-six point four seven (2) 小数点前面的整数为0时，可念成zero或naught，也可省略不念 0.83 zero/naught point eight three point eight three (3) 小数后面出现0时，可以念成“zero”或“oh”。 4.02 four point zero/oh two (4) 循环小数的念法 1/3=0.3333333… zero point three repeating (5) 将小数点四舍五入要用动词round 4.2675→4.268: to round four point two six seven five to three decimal places 百分比、千分比 (1) 百分比 percent 4.8% four point eight point (2) 千分比 per thousand 1‰ one per thousand 读写倍数的秘诀 (1) 两倍 twice (2) 三倍以上的倍数 数字+times (3) A是B的几倍 A + be动词 + 倍数 + as + adj. + as + B 或A + be动词 + 倍数 + the+ n. + of + B Mike’s house is three times as big as Mary’s. Mike’s house is three times the size of Mary’s. (4) 倍数