CAP财会英语课程9.pptVIP

Accounting English Accounting English Accounting Process Lesson Nine A Worksheet Part 1 Words and Phrases Draw (up)---- v.t. prepare ;compose To draw up a contract. In actual practice, many accountants find that drawing up a worksheet first facilitates the preparation of the statements. Part 1 Words and Phrases interim???①n. in the interim.meanwhile;during the time that comes between; ②(attrib)as an instalment Interim dividents,paid between annual dividents as advance payments. When interim (monthly or quarterly) financial statements are being prepared, usually adjustments are made only on the worksheet and will not be recorded in the journal and posted to the ledger accounts. Part 1 Words and Phrases foregoing??? preceding,already mentioned The income statement for January and the balance sheet on Jan.31 prepared from the foregoing worksheet have already been presented in Lesson Four and Lesson Two. Part 1 Words and Phrases Contribution ??? n. giving money,time,labor,usually for a good cause. Captital contribution. When captital contributions have been made during the period, we cannot determine from the worksheet alone the beginning balance of owners’ capital and amounts of captital contributions during the period. Terms –Accounting Year Terms – financial statement Part 2 Presentation Part 2 Presentation --- Why Part 2 Presentation --- When Part 2 Presentation --- Columns of Worksheet Part 2 Presentation --- When Part 2 Presentation ---About trial balance Errors when a trial balance is in balance Part 2 Presentation --- about statements Part 3 Exercises Because it will facilitate the preparation of the formal financial statements and minimize the possibility of errors. Part 3 Exercises Adjusting entries usually are made on the worksheet when interim financial statements are to be prepared because it will save posting time. Part 3 Exercises A worksheet usually has four sets of columns which include the trial balance columns ,adjustment colum