会计英语总复习.pdfVIP

会计英语总复习--第1页

会计英语总复习

1.Thedefinitionofaccounting:Accountingistheprocessofrecording,

classifying,summarizing,analyzingandinterpretingbusiness

transactionsinmonetaryterms.Accountingisoftencalled“the

languageofbusiness.”P1

2.Thedefinitionofassets,liability,equity,income,expenseandprofit.

P2-3

3.Accountingequation(会计等式):asset=liability+owner’sequity.P2

4.ownerwithdrawal(所有者退股)influencesowner’sequity.

5.Double-entrybookkeeping:everytransactionisrecordedatleasttwice.

6.Acreditnote(抵扣发票)maybeissued(签发)whenthesellerhas:P15

1)Overstatedtheamountpayableonaninvoice.发票上超额的应付款项

2)Receivedgoodsreturnedfromcustomers.收到客户退货的货物

3)Damagedgoodsweresenttothebuyer.有损坏的货物发给购买方

4)Discountisallowedtothebuyer.给购买方的折扣

7.Thedefinitionanddescriptionofbankdraft.P19

8.Whatisdirectdebit?P20

9.drawer/maker出票人；payee收款人；drawee付款人

10.P27

Booksofprimeentry原始账簿Documentsrecorded记录的凭证

Salesdaybook销售日记账Salesinvoices(销售发票),

creditnotessent(发出抵扣发票)

Purchasedaybook采购日记账Purchaseinvoices(采购发票),

Creditnotesreceived(收到抵扣发票)

Cashbook现金账Cashpaidandreceived现金的收支

1

会计英语总复习--第1页

会计英语总复习--第2页

11.Personalaccountsarememorandumaccountsonly,whichtoindicate

thattherecordingoftransactionsintheseaccountsisnotpartofthe

doubleentry.个别账户仅作为备查账簿存在，他们并不遵循复式记账

原则。P32