（高职）chapter 3 Accounting Vouchers and Accounting原创文档.pptVIP

;Chapter 3 Accounting Vouchers and Accounting Books; To be familiar with the operations of source documents, recording vouchers and others documents; To be able to set up account books such as journals and ledgers; To learn to perform account checking and closing.;;;Instruction;3.1 Accounting voucher; Source Documents;Source Documents;Source Documents; Recording Vouchers; Recording Vouchers; Recording Vouchers; Recording Vouchers; original voucher原始凭证 recording voucher记账凭证 valid [v?lid] adj.正当的, 有效的，有法律效力的 certify [s?:tifai] vt.证明, 证实 reconciliation [rek?nsili?ei??n] n.和解, 调和，一致，勉强接受 accounting archive会计档案 physical asset实物资产 inventory sheet盘存单; statement of changes in owners’ equity所有者权益变动表 affiliated note附注 stub [st?b] n. 票根, 存根，残端, 铅笔头, 烟蒂 signet [siɡnit] n.图章,印；vt.盖章于 one-off adj.一次性的；n.一次性事物 legibly [led??b?li] adv.易读地 receipt voucher收款凭证 disbursement voucher付款凭证 transfer voucher转账凭证;3.2 Accounting books; Preview of Accounting Books; Preview of Accounting Books; Preview of Accounting Books; Preview of Accounting Books; Journals;Ledgers; Account checking and closing; Account checking and closing; Account checking and closing;Account correcting ;The methods used to correct errors are the following: drawing a straight line, using red ink or making an extra record. When figures or words in the account book are wrong and records in the relevant vouchers are right, a straight line can be drawn to write off the errors and correct words or figures are filled in. When errors in the account book occur because of wrong titles recorded in the vouchers, or because of wrong figures more than their entries in the vouchers, corrections are made by using red ink. If the amount in the voucher is less than the actual (i.e. the actual figure), an extra record shall be made to complete the correct amount. ;consecutively adv.连续地 violation [?va???le???n] n.违反，冒犯，侵害 provision[pr??vi??n] n.供应,准备, 规定，条款