- 1、本文档共57页,可阅读全部内容。
- 2、原创力文档(book118)网站文档一经付费(服务费),不意味着购买了该文档的版权,仅供个人/单位学习、研究之用,不得用于商业用途,未经授权,严禁复制、发行、汇编、翻译或者网络传播等,侵权必究。
- 3、本站所有内容均由合作方或网友上传,本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺!文档内容仅供研究参考,付费前请自行鉴别。如您付费,意味着您自己接受本站规则且自行承担风险,本站不退款、不进行额外附加服务;查看《如何避免下载的几个坑》。如果您已付费下载过本站文档,您可以点击 这里二次下载。
- 4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等,请点击“版权申诉”(推荐),也可以打举报电话:400-050-0827(电话支持时间:9:00-18:30)。
- 5、该文档为VIP文档,如果想要下载,成为VIP会员后,下载免费。
- 6、成为VIP后,下载本文档将扣除1次下载权益。下载后,不支持退款、换文档。如有疑问请联系我们。
- 7、成为VIP后,您将拥有八大权益,权益包括:VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
- 8、VIP文档为合作方或网友上传,每下载1次, 网站将根据用户上传文档的质量评分、类型等,对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档
查看更多
会计英语第3章复习
密码:accounting;Chapter 3
Accounting Cycle;Learning Objectives;Key words, phrases and special terms;Key words, phrases and special terms;Steps in the accounting cycle;Steps of The accounting cycle;
Understand how double-entry
accounting works;The mechanics of double-entry accounting are such that every transaction is recorded in the debit side of one or more accounts and in the credit side of one or more accounts with equal debits and credits.
double-entry bookkeeping (or system)
single-entry bookkeeping (or system);Debit (Dr.) n. 借,借方,借记
Debit card 借记卡
Debit balance 借方余额
v. 计入借方,借计
Debit an account 计入借方账
Credit (Cr.) n. 贷,贷方,贷记
Credit card 贷记卡
Credit贷方余额
v. 计入贷方,贷计
Credit an account 计入贷方账;Double-Entry Accounting;Accounting equation ;Rules of Double-Entry Accounting ;T-account;Rules of debits credits;Increases and Decreases in the Accounts; Debits;;Recording Phase;What is a journal?
It is a record of each business transaction in a chronological order [kr?n?‘l?d??k(?)l,依时间前后排列而记载的].
Steps of journalizing:
Identify transaction from source documents.
Specify accounts affected.
Apply debit/credit rules.
Record transaction with description.
Verify that total debits equal total credits;Journal classification;Classification of Ledgers;Post from the journal
to the ledger;What is posting?
Posting is the process that debits and credits are transferred from the journal to the ledger accounts.
In the process, each amount in the debit column of the journal is posted by entering it on the debit side of an ledger account, and each amount in the credit column of the journal is posted by entering it on the credit side of an ledger account.;;;;;;End-of-period Adjusting Entries;Why should adjusting entries be made?
;Types of adjusting entries
Accrued(?‘krud,应计的) Revenues or Accrued Assets
Accrued Expenses or Accrued Liabilities
Unearned Revenues or Deferred Revenues
Prepaid Expenses;1. Apportioning Recorded Costs摊销已记录的成本;2. Apportioning Recorded Rev
文档评论(0)