会计英语课件Unit14.pptVIP

Accounting English Unit Fourteen Learning Objectives Unit Fourteen to define the ledger and posting; to describe the formats of ledger; to state the relationship between subsidiary accounts in subsidiary ledger and control accounts in general ledger; to describe the steps of posting; to post to the general ledger and subsidiary ledger; to prepare the charts of accounts. Warming-up Unit Fourteen As we discussed in the preceding section, a transaction is first recorded in a journal. Thus, journal is a history of transactions by date. Periodically, the journal entries are transferred to the accounts in the ledger. The ledger is a history of transactions by account. Vocabulary Unit Fourteen post notation omit abbreviate controlling account alphabetical manually 过账 注释 省略 缩写 控制账户 按字母顺序的 手工地 Notes Unit Fourteen general ledger (the ledger containing the nominal accounts and real accounts necessary to prepare the accounts of an organization. This ledger is distinguished from the personal ledgers, such as the debtors’ ledger and creditors’ ledger, which contain the accounts of customers and suppliers respectively.) 总分类账 它包括财务报表上全部账户的正式分类账。即以账户为分类标准所设置的整体性账户，汇总登记记录与日记账上的经济业务。在总分类账中的一些账户属于统制账户，可与辅助分类账互相核对，便于查找记账错误。 Notes Unit Fourteen subsidiary ledger 明细分类账 它是一组辅助或称明细账户，其总额要与统制账户一致，如应收账款分类账、应付账款分类账等。凡是总分类账中某一账户的内容较繁，均可设置明细分类账。 In a manually maintained bookkeeping system, T-account ledger is often used. T-account ledger has two columns, with the debit on the left and the credit on the right. 在传统的手动记账系统中, T字分类账经常被用到. T字分类账有两栏, 借方在左, 贷方在右。 Notes Unit Fourteen A control account is an account in general ledger that shows the total balance of all the subsidiary accounts related to it. Subsidiary ledger is a group of related accounts showing details supporting the related general ledger control account b