会计02.pptVIP

Accounting Cycle Special Terms Accounting cycle Journal General ledger Trial balance A water cycle A cycle of washing Vocabulary be similar to 与……相似 Your car is similar to mine in color. 你的车和我的车颜色类似。 periodic adj. 定期的，周期的 periodic accounting 定期核算，分期会计 periodic audit 定期审计 periodic budget 定期预算 periodic report 定期报告 analyze v. 分析（=英 analyse） We analyzed the cause of our failure. 我们分析了失败的原因。 【名词】analysis 分析 check n. 支票 （=英 Cheque） The bill may be paid in cash or by check. 这张账单可用现金或支票进行支付。 cross/endorse/honor/issue/sign/stop/write a check 划销/背书/承兑/签发/签署/止付/填写支票 invoice n. 发票，发货清单 We haven’t received payment for our invoice dated September 3rd. 我们尚未收到9月3日发票所开的费用。 【搭配1】commercial/consignment/customs/export invoice 商业/寄售/海关/出口发票 【搭配2】invoice book 发票簿 invoice price 发票价格 journal n. 日记账簿，分录簿 All transactions are to be recorded in the general journal. 一切交易都要记在总账里。 【搭配1】cash journal 现金账簿 journal entry (日记账)分录 journal day book 分录日记账 【搭配2】 make an entry/business transactions in a journal 在日记账上记录分录/经济业务 receipt n. 收据，收条 Do you require a receipt for these items? 你是否需要这些货物的收条？ 【搭配1】ask for/give/keep/sign a receipt 要/给/保存/签收据 【搭配2】receipt and payment documents 收支凭证 receipt slip 收条 receipts account 收入帐 receipt voucher 收款凭证 receipts ledger 收入分类账 disbursement n. 支付，支出 【搭配】disbursement voucher 付款凭证 debit n. 借方，借，借记 Does this item go among credits or debits? 这个帐计贷方还是借方？ 【搭配】debit card 借记卡 debit column 借方栏 debit note 借项通知单 debit balance 借方余额 debit advice 借计保单 【动词】debit 计入借方，借计 【动词例句】We have debited your account with this amount. 我方已将这笔款项借计你方账户。 【动词搭配】debit an account 计入借方帐 credit n. 贷方，贷，贷记 The account doesn’t balance because a credit has been wrongly entered in the bo