会计英语课件Unit4.pptVIP

Accounting English Unit Four Learning Objectives Unit Four to prepare adjusted trial balance; to use the worksheet; to close entries; to prepare post-closing trial balance; to understand preparing reversing entries is an optional process. Warming-up Unit Four In the previous unit, we described and illustrated the analysis and recording of transactions, posting to the ledger, etc.. In this unit, we complete our discussion of the accounting cycle by making adjustments, preparing a trial balance, preparing financial statements, etc.. Vocabulary Unit Four apportion outlay accrue adjusted trial balance reflect equality worksheet facilitate duplication closing entries 分派，分摊 费用，花费；支出 自然增加 调整后试算平衡表 反映 相等 工作表 促进 加倍，重复 结账分录 Notes Unit Four revenue recognition principle 收入确认原则 The adjusted trial balance is prepared after the adjusting entries have been journalized and posted. It is the one that reflects revised account balance due to the end-of-period adjustments. The adjusted trial balance serves as the basis for the preparation of the financial statements. 在调整分录全部登记入日记账并过账后需编制调整后的试算平衡表。它反映了经期末调整后修正的账户余额，调整后的试算平衡表将作为编制财务报表的基础。 Notes Unit Four In actual practice, a worksheet is prepared to facilitate the preparation of formal financial statements, it is used to gather information on adjustments and account balances for the financial statements. 在实践中，工作底稿是为了便于编制正式的财务报表而编制的，是用以归集财务报表所需的账户余额及调整信息。 Exercises Unit Four I . Decide whether the following statements are true or false. Write T for true and F for false. ( )1. If at the end of an accounting period there is a debit balance in the income summary account, this means that the revenue has exceeded expense. ( )2. The important role of the worksheet is to aid the accountant by bringing together all t