会计英语第三章复习.ppt

密码：accounting,邮箱：gbxx2013,Chapter3AccountingCycle,LearningObjectives,Understandtheconceptofaccountingcycle,learntotalkaboutitsrolesUnderstand7stepsofaccountingcycle,andcomparethemwithaccountingpracticeinChina.Understandtheconceptofaccountanditspartsinapplication.UnderstandthebasicfunctionofjournalanditstypesLearntomakeentriesforadjustingLearntobalanceaccounts,Keywords,phrasesandspecialterms,Entry分录MakeanoraccountingentryClosingentry结账分录Contraentry抵销分录Adjustingentry调整分录Entryprice入账价格Entrydocument记账凭证,Keywords,phrasesandspecialterms,Journalize登记日记账dn()lazJournal日记账，序时账Journalentry日记账分录Cashjournal现金日记账Post过账Ledgeraccounts分类账led总帐，分户总帐；Account账户Anaccountisarecordbasedontheitemsofaccountingelements,representinganincreaseoradecreaseandtheresultofthoseitems.Trialbalance试算平衡表tral试验；审讯；努力,Stepsintheaccountingcycle,1、Analyzetransactionsfromsourcedocuments2、Recordbyentries3、Posttoaccounts4、Adjustingentries5、Journalizingandpostingclosingentries6、Preparetrialbalance7、Preparefinancialstatements,StepsofTheaccountingcycle,1.AnalyzeTransactions,2.Journalize,3.Post,6.PrepareFinancialStatements,5.Close,4.Adjust,SourceDocuments,JournalEntry,Ledgeraccounts,TrialBalance,IncomestatementAccounts,BalanceSheetIncomeStatementetc,Understandhowdouble-entryaccountingworks,Themechanicsofdouble-entryaccountingaresuchthateverytransactionisrecordedinthedebitsideofoneormoreaccountsandinthecreditsideofoneormoreaccountswithequaldebitsandcredits.double-entrybookkeeping(orsystem)single-entrybookkeeping(orsystem),TheDouble-EntryAccounting,Debit（Dr.）n.借,借方,借记Debitcard借记卡Debitbalance借方余额v.计入借方,借计Debitanaccount计入借方账Credit（Cr.）n.贷,贷方,贷记Creditcard贷记卡Credit贷方余额v.计入贷方,贷计Creditanaccount计入贷方账,Double-EntryAccounting,“Double-entryaccountingisbasedonasimpleconcept:eachpartyinabusinesstransactionwillreceivesomethingandgivesomethinginreturn.Interms,whatisreceivedisadebitandwhatbookkeepingisgivenisacredit.TheTaccountisarepresentationofascaleorbalance.”,GiveCREDIT,Taccount,LeftSideReceiveDEBIT,RightSideGiveCREDIT,Accountingequation,Assets=Liabilities+OwnersequityAssets-Liabilities=OwnersequityNetassets=Ownersequity,RulesofDouble-EntryAccounting,1.Eachtransactionaffectsatleasttwoaccou