会计专业英语期末升级版.docVIP

第9课 工作底表 A WORKSHEET A trial balance is taken from the ledger accounts and listed in the first two columns of the worksheet. Adjustments enter on the worksheet directly. 根据分类账户编制试算平衡表并列示在工作底表的最初两栏，调整分录则直接记入工作底表。 A formal set of financial statements frequently includes a statement of owners, equity (in the case of single proprietorships and partnerships). As for corporations, a statement of retained earnings would be included. 一组正式的财务报表往往包括业主权益表（就独资及合伙而言），至于公司，则是留存收益表。 At the close of the calendar or fiscal year, however, the necessary adjusting entries must be recorded in the general journal and posted to the ledger accounts in order to accomplish the proper closing procedures. 但在日历年度或财务年度结束时，所需的调整分录就必须记入普通日记账并过入分类账户，以完成恰当的结账程序。（表略） Consequently, in preparing a statement of owners equity, we must examine the owners, capital accounts in the general ledger. 从而，在编制业主权益表时，就必须考察总分类账中的业主资本账户。 In actual practice, however, many accountants find that drawing up a worksheet first facilitates the preparation of the statements. 然而，在实际工作中，许多会计人员感到，先编好一张工作底表，将便于报表的编制。 Once the appropriate adjusting entries have been made and posted to the ledger accounts, an income statement and a balance sheet may be prepared directly from the account balances. 一旦作出相应的调整分录并过入总分类账户后，就可以直接根据账户余额编制收益表和资产负债表。 Once the worksheet is completed, preparing the formal financial statements for the period is a simple matter. 工作底表一旦编好，编制当期的正式财务报表就很简便了。 The worksheet presented is prepared after all transactions for January have been recorded and posted to the accounts of Douglas Trading Company. 所列示的工作底表是在1月份的全部交易都已记录并过入道格拉斯贸易公司的账户后编制的。 Then, the adjusted balances are extended into the income statement and balance sheet colunms of the worksheet; they provide the data for formal financial statements.然后，把调整后的余额转入工作底表的收益表栏和资产负债表栏，这些余额就为正式财务报表提供了数据。 The income statement for January and the balance sheet on Jan. 31 prepared from the foregoing worksheet have already been presented in Lesson Four and Lesson T