会计英语第八讲.ppt

AccountingEnglishLessonEight,Contents,rulesofdebitsandcreditsMakingaccountingentryinEnglish编制英文会计分录,Rulesofdebitsandcredits,Theaccountingequationandtherulesofdebitsandcredits(P38)NormalbalanceExample2-3:P44Example:P54,ListofaccountsinEnglish,资产Assets流动资产currentassests库存现金cash银行存款cashinbanks应收账款accountsreceivable应收票据notesreceivable其他应收款otherreceivables存货inventories原材料rawmetrials在途物资materialsintransit预付费用prepaidexpenses,非流动资产Non-currentassests固定资产fixedassets土地land房屋及建筑物buildings机器及设备machineryandequipment在建工程constructioninprogress无形资产intangibleassets商标权trademarks专利权patents著作权copyright商誉goodwill,负债liabilities流动负债currentliabilities短期借款loan应付票据notespayable应付账款accountspayable预收账款unearnedreceipts预收收入unearnedrevenue应交税费taxespayable长期负债long-termliabilities长期借款long-termloan,所有者权益Ownersequity实收资本paid-incapital资本公积capitalreserve盈余公积surplusreserve未分配利润Retainedearnings,收入revenue主营业务收入operatingrevenue营业外收入otheroperatingrevenue费用expenses文具用品suppliesexpense差旅费travellingexpene运费shippingexpense水电费utilitiesexpense广告费advertisementexpense,Problem:AlanMeakenbeganbusinessasasurveyorandduringashortperiodcompletedthesetransactions:,Cash20000AlanMeaken,Capital20000,aBeganbusinessbyinvestingcash,$20000.,bPurchasedlandforanofficesite,$19000.Paidincash.,Land19000Cash19000,cPurchasedforcashausedprefabricatedbuildingandmoveditontothelandforuseasanoffice,$8000.,Building8000Cash8000,PrepaidInsurance4800Cash4800,dPrepaidtheannualpremiumontwoinsurancepolicies,$4800,Cash800SurveyingFeesEarned800,eCompletedasurveyingjobandcollected$800cashinfullpayments.,OfficeEquipment3700Cash700Long-termnotepayable3000,fPurchasedadditionalequipmentcosting$3700.Gave$700incashandsingedalong-termnotepayableforthebalance.,AccountsReceivable2100SurveyingFeesEarned2100,gCompletedasurveyingjoboncreditforKilmerContractors,$2100.,OfficeEquipment250AccountsPayable250,hPurchasedadditionalofficeequipmentoncredit,$250.,AccountsReceivable3150SurveyingFeesEarned3150,iCompletedasurveyingjobforValleyHospitaloncredit,$3150.,MachineryRentalExpense150AccountsPayable150,jReceivedandrecordedasanaccountpayableabillforrentonspecialmachineryusedontheValleyHospitaljob,$150.,Cash2100AccountsReceivable2100,kReceived$2100fromKilmerContractorsfortheworkoftransactiong.,WagesExpense840Cash840,lPaidthewagesofthesurveyingassistant,$840.,mPaidfortheofficeequipmentpurchasedintransactionh.,AccountsPayable250Cash250,nPaid$350cashforrepairstoapieceofsurveyingequipment,RepairsExpense,SurveyingEquipment350Cash350,Exercise,海丰公司6月份发生下列经济业务：1.向银行借入短期借款120000元，存入银行存款户。2.以银行存款归还前欠甲公司货款40000元。3.从乙公司购入A材料150000元入库，货款尚未支付。4.以银行存款交纳上月所得税20000元。5.将多余现金2000元存入银行。6.从丙公司购入B材料100000元入库，货款已支付。7.收到某企业投资1500000元，其中设备500000元，银行存款1000000元。8.以银行存款偿还长期借款600000元。9.收到丁公司前欠货款70000元，存入银行。10.购入设备一台，价值250000元，以银行存款支付。11.以银行存款偿还短期借款50000元。12.以银行存款150000元偿还前欠乙公司材料款。,1.向银行借入短期借款120000元，存入银行存款户。借：银行存款120000贷：短期借款120000,2.以银行存款归还前欠甲公司货款40000元。借：应付账款-甲公司40000贷：银行存款40000,3.从乙公司购入A材料150000元入库，货款尚未支付。借：原材料150000贷：应付账款150000,4.以银行存款交纳上月所得税20000元。借：应交税费-应交所得税20000贷：银行存款20000,5.将多余现金2000元存入银行。借：银行存款2000贷：库存现金2000,6.从丙公司购入B材料100000元入库，货款已支付。借：原材料-B材料100000贷：银行存款100000,7.收到某企业投资1500000元，其中设备500000元，银行存款1000000元。借：固定资产500000银行存款1000000贷：实收资本1500000,8.以银行存款偿还长期借款600000元。借：长期借款600000贷：银行存款600000,9.收到丁公司前欠货款70000元，存入银行。借：银行存款70000贷：应收账款-