会计英语第三课精选.ppt

* * * Gain 利得 Gain – The net income derived from transactions indirectly related to normal operating activities. 利得——它指与正常业务无关的净收入，如：出售固定资产的净收入。 Gain are generally treated as a kind of profit. * * Expenses 费用 Expenses are the costs incurred in generating revenues. 费用是产生收入时发生的成本支出。 * * Expenses 费用 Payments for employees 支付员工工资 Payments for services, utility costs incurred for gas and electricity 服务费，水电费 Payments for interests incurred for the using of borrowed money 借款利息 * * Accounting equation 会计等式 * * Accounting equation 会计等式 * * Accounting equation 会计等式 * * Accounting equation 会计等式 * * double entry system and accounting entries Business transaction: withdraw 10 000.00 RMB from bank account. The entry is: Debit: cash 10 000.00 Credit: cash in bank 10 000.00 * * Ledge account * * Ledge account Debit Credit Assets + - Expenses + - Liabilities - + Owner’s equity - + Revenue - + * 作业1： 1.Page 23：Ⅰ、Ⅱ（1-4） 2.Page 25: Ⅵ（1-10） * * * * * * * * * * * * * * * * * * * * * * * * Lesson 3: The Tools and Procedures of Accounting 第3课：会计工作的方法和手段 * Contents 主要内容 What are accounting elements? 什么是会计要素？ What is assets, liabilities, owner’s equity, revenue and expenses respectively? 资产，负债，所有者权益，收入，费用分别指什么？ How can you make a ledge account? 如何制作会计分类账？ * * Key words, phrases, and special terms Entry 分录 Make an accounting entry Closing entry 结账分录 Contra entry 抵销分录 Adjusting entry 调整分录 Entry price 入账价格 Entry document 记账凭证 * * Key words, phrases, and special terms Journalize 登记日记账 Journal 日记账 Journal entry 日记账分录 Cash journal 现金日记账 Post 过账，誊账，登入 Ledger accounts 分类账 Account 账目 General ledger 总分类账 Subsidiary ledger 明细分类账 * * Accounting Elements 会计要素 Accounting elements are the things involved in each transaction. It properly records the changes caused by a transaction. “会计要素”指的是那些在交易中被涉及的事项。它记录了一个经济交易所引起的影响。 * * Chart of Accounts 会计科目表 All the names used for the accounting elements of a company forms the chart of accounts. 一个企业的所有会计要素的名