会计英语课件Unit6.pptVIP

Accounting English Unit Six Learning Objectives Unit Six to understand the definition of cash; to describe the nature of cash; to understand internal cash control. Warming-up Unit Six We are all concerned about our cash. Likewise, businesses are concerned about safeguarding and controlling cash. Inadequate controls can and often do lead to theft, misuse of funds, or otherwise embarrassing situations. To detect errors, whom should control procedures be used by? Vocabulary Unit Six deposit check IOU exclude definition earmark prohibit receipt sustain reimburse external electronic funds transfer reconcile disbursement outstanding check 储蓄，贮存延期的 支票 借据 除去，不把...包括在内 定义 指定(资金的)用途，特殊记号，特征 禁止，阻止；防止 收据 确认，认可 偿还，赔[补]偿；报销 外部的 电子资金转账；电子资金汇兑 调解 支付，支出 未兑现支票 Notes Unit Six NFS: not sufficient funds 存款不足 petty cash fund 备用金（制度） 为了便于小额现金支出，而置存一个固定数字的现金，以定额备用金的形式加以管理。 Electronic funds transfer (EFT) 电汇 bank reconciliation 银行存款调节表 由于未达帐项或其他差错等原因，企业的现金日记账与银行对账单通常不能直接核对一致，而必须通过编制银行存款调节表，将未达帐项和差错进行调整和改正后，二者才能核对相符。 Exercises Unit Six I. Choose the best answer. 1. CanTex had $54 in missing petty cash receipts. What is the correct treatment? A. Debit Cash Over and Short for $54. B. Credit Cash Over and Short for $54. C. Debit Petty Cash for $54. D. Credit Petty Cash for $54. 2. Zimbooru Company had $12 in extra cash at the end of the day. What is the correct treatment? A. Credit Cash for $12. B. Debit Cash for $12. C. Credit Cash Over and Short for $12. D. Debit Cash Over and Short for $12. Exercises Unit Six 3. The custodian of a $500 petty cash fund has $62.50 in coins and currency plus $432.50 in receipts at the end of the month. What