会计英语课件Unit13.pptVIP

Accounting English Unit Thirteen Learning Objectives Unit Thirteen to define journals and journalizing; to identify the basic steps in the recording process; to describe the relationship between special journals and general journals; to record transactions in journal. Warming-up Unit Thirteen When a large number of transactions are involved, errors in analyzing or recording transactions are very difficult to find. What should we do? Vocabulary Unit Thirteen general journal special journal sales journal cash receipts journal purchases journal cash payments journal journalizing chronological record invoice register cash disbursements journal division of labor journal entry debit credit 普通日记账 特别日记账 销货日记账 现金收入日记账 赊购日记账 现金支出日记账 登日记账 序时记录 发票登记簿 现金支出日记账 分工 日记账分录 借记 贷记 Notes Unit Thirteen When this method is used, however, it is very difficult to follow individual transactions with the debit recorded in one account and the credit in another. 然而，当使用此方法时，很难随时将每笔具体业务记入某账户的借方和另一账户的贷方。 The types of special journals used depend largely on the types of transaction that occur frequently in a business enterprise. 特殊日记账的种类主要是根据企业日常的经济业务才决定的。 (它用来登记经常发生的性质相同的经济业务，如现金日记账、销售日记账、购货日记账等。) Notes Unit Thirteen The general journal (or journal) is a book of original entry that links the debits and credits of individual transactions by providing a complete record of each transaction in one place, in chronological order. 普通日记账（或称总日记账）是通过按时间顺序在同一地方提供每一笔业务的完整记录与具体业务的借贷双方相联系的原始分录的记录。(普通日记账。它用以记录不经常发生的经济业务，这些经济业务在专用日记账中不予记载。) The way to save the labor is to divide the transactions into groups of like nature and to record them respectively in special journals. 有一种方法可以很好的节省劳动资源, 那就是将不同的账户按照它们的性质分别进行记录. Notes Unit Thirteen credit sales: a sale made on terms in which cash is to be paid at an agreed future date. As the debtors, who are customers to whom cr