会计英语课件Unit3.pptVIP

Accounting English Unit Three Learning Objectives Unit Three to understand economic events and business documents; to make journal entries; to post journal entries to ledgers; to prepare a trial balance; to describe the need for adjustment; to make adjusting entries. Warming-up Unit Three In a computerized accounting system, the software automatically records and posts transactions. The ledger and supporting records are maintained in computerized master files. In addition, a work sheet is normally not prepared. So the accounting process that begin with analyzing and journalizing transactions and ends with summarizing and reporting these transactions is called the accounting cycle. Vocabulary Unit Three multi-step accounting cycle summarize arbitrarily journalize journal ledger trial balance accrual basis 多步骤的 会计循环 概述 任意地 记账 日记账 分类账 试算平衡表 权责发生制 Notes Unit Three accounting period: 会计期间，亦称fiscal period 。根据持续经营假设，将不断循环的经营过程划分为适当的时间段落，而在每一段落结束时，办理一次结算，这种划分时间段落作为计算盈亏的时间单位，称为会计期间。会计期间可以与日历年度一致，也可以与日历年度不一致。 Posting is the process of copying journal entry information from the journal to the ledger. 过账是将分录信息从日记账过入分类账的过程。 Notes Unit Three The equality of debits and credits in the ledger is tested periodically by preparing a trial balance, which lists the balance in each account after the posting process has been completed. 总分类账的借贷平衡是通过定期编制试算平衡表来测试的，其中列出每个账户全部过账后的余额。 To measure income, businesses must apply accounting principles and concepts, such as the accounting period, accrual-basis accounting, the revenue principle, and the matching principle. 为了衡量收入，企业必须采用一些会计原则和概念，如会计期间、权责发生制、收入原则、配比原则等。 Notes Unit Three Accrual-basis accounting requires the accountant enters the transactions when the business performs a service or incurs and expense. The effect of every transaction is recorded when the transaction occurs, not just when cash is