《会计英语》Accounting02剖析.ppt

Key words Analyzing and recording 分析和记录 classifying and summarizing 分类和汇总 market interest rates 市场利率 business papers 原始凭证 deferred revenue预收收入 advances from clients预收收入 warranty expenditures 担保支出 original investment初始投资 distribution of earnings分配股份 be closed 结账 balance 平衡、 余额 a manual journal 手工日记账 General Journal Date Account titles and Description Post. Ref. Debit Credit 20XX Mar. 6 Prepaid Rent Cash Paying the rent in advance 121 111 $4,800 $4,800 Illustration of Journalizing March 7 Purchased office equipment from Houga