会计专业英语 Leson Seven 第七课 课件 教案.ppt

LESSON SEVEN AN ILLUSTRATION 实例 We shall list a few transactions to demonstrate how they are recorded in the several journals mentioned in Lesson Six. Pay attention to the credit terms involved in respective transactions. Note that cash discounts are calculated on the billed price of merchandise retained in a purchase or sale-not on amounts representing returns and allowances or transportation costs. 我们将列举若干笔交易来说明它们是怎样记录在第六课所表述的那几种日记账中的。请注意各笔交易中包含的赊账条件。并请注意：现金折扣是根据在每笔购货或销货中留下的商品发票价格计算的，不涉及表示退货、折让或运输费用的金额。 As for transportation terms, the terms “prepaid” and “collect” designate the party expected to remit to the freight company. The party who is to bear transportation costs is designated by the terms “F.O.B. destination” (seller) and “F.O.B. shipping point” (buyer). 至于运输条件，术语“运费预付”和“货到收运费”指明了预定向承运公司汇付运费的那一方，应负担运费的一方则由术语“到达站交货”（由卖主负担）和“发运站交货”（由买主负担）表明。 Jan.1 Sold merchandise to K. Olson $5000; invoice #101, cash on delivery, F.O.B. destination, freight collect. Received a check from Olson for $4800, the net amount after deduction of the freight charges $200 which would be paid by Olson to the carrier for us. Dr. Cash 4800 Transportation Out 200 Cr. Sales 5000 (in Cash Receipts Journal) 1月1日 销售商品$5000给K·奥利森，发票#101，付款提货，到达站交货，货到收运费。收到奥利森的支票计$4800，即已减去由他代付给承运商的运费$200后的净额。 借：现金 4800 销货运费 200 贷：销货 5000 （记入现金收入日记账） New Words, Phrases and Special Terms （1）pay attention to （2）credit term （3）cash discount （4）billed price （5）transportation term （6）freight prepaid （7）freight collect （8）designate (v. t.) 注意 赊账条件 现金折扣 账单价格 运输条件 运费预付 货到收运费 指明 （9）remit (v. t. , v. i.) （10）F.O.B. destination （11）F.O.B shipping point （12）cash on delivery （13）check (n.) （14）carrier (n.) （15）1/10, n/30 (n: net) （16）notification (n.) （17）credit memo （18）adjustment （19）realty agency 汇款，付款 目的地交货，到达站交货 发运地（站）交货 付款提货 支票 运输业者 10天内付款，折扣1%，30天内付清 通知 贷项通知单，贷记通知单 调整 房地产经纪人 Notes to the Text We shall list a few transactio