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Ch04 New words and Expression P86 1 P88 2 P91 2 P92 3 P95 4 P96 4 P98 6 P86 lead to v. 导致, 通向 ready [?????] adj.有准备的,现成的, 迅速的 vt. 使…准备好; 预备 work sheet 工作底表 Work sheet Spreadsheet used to draft an unadjusted trial balance, adjusting entries, adjusted trial balance, and financial statements. working paper n.工作底稿，工作文件、工作论文 Analyses and other informal reports prepared by accountants and managers when organizing information for formal reports and financial statements. benefit [????????] n. 利益, 好处 aid [eid] n. 帮助, 援助 preparation [?????????????] n.编制 propose [????????] vt. 提议, 建议, 主张 推荐, 提(名) 打算, 计划 proposed 所推荐的、假设的 what if 万一、如果…将来会怎么样 Shows the effects of proposed or “what if” transactions 反映各种预计的或假设的交易所带来的影响。 推定：推测判定 P88 predictable [??????????????] adj. 可预言的 recur [??????] vi. 复发, 重现 再发生 appropriate [???????????] adj. 适当的 squeeze [??????] n.压榨, 挤 v.压榨, 挤 In the unusual case 在特殊（罕见）情况下 key [ki:] n. 钥匙, 关键, (打字机等的)键, 音调, 要害 vt. 调节...的音调, 锁上,提供线索 vi. 使用钥匙 keying the adjustments 给“调整”加关键字 P91 extended [??????????] adj. 伸出的, 延长的（得到的） pro forma [??????????] adj.估计的，假定的 Pro forma financial statements 预测财务报表 Statements that show the effects of proposed transactions and events as if they had occurred Closing process 结账过程（程序） 结账工作包括： （1）结算各种收入、费用账户，并据以计算本期的利润和亏损，把经营成果在账上提示出来； （2）结算各资产、负债和所有者权益的总分类账户和明细分类账户、分别结出它们的本期发生额及期末余额，并将期末余额结转为下期的期初余额。其中，在第（1）项结账工作中，需要编制必要的结账分录。 post- 作为前缀，表示“在...后”之义 post [?????] adv. [拉]在...之后, 在后 post-closing trial balance 结账后的试算平衡 twofold [?????????] adj. 两部分的, 双重的 nominal [???????] adj.名义上的, 有名无实的, [语]名词性的 n.名词性词 The closing process applies only to temporary accounts 结账程序只适用于临时账户 real [??????] adj. 真的, 真实的, 不动产的 P92 Income Summary 损益汇总 Step 1: Close Credit Balances in Revenue Accounts to Income Summary 结转收入账户的贷方余额到“损益汇总”（账户） P95 Accounting cycle 会计循环 Recurring steps performed each accounting period, starting with analyzing transactions and con