立信《会计专业英语》课件LESSON-ELEVEN.ppt

LESSONELEVEN,CASHCONTROL,NEWWORDS,PHRASESANDSPECIALTERMS,Check支票Apreprintedformonwhichinstructionsaregiventoanaccountholder(abankorbuildingsociety)topayastatedsumtoanamedrecipient.Itisthemostcommonformofpaymentofdebtsofallkinds.,NEWWORDS,PHRASESANDSPECIALTERMS,Inacrossedcheck(划线支票，转账支票）twoparallellinesacrossthefaceofthecheckindicatethatitmustbepaidintoabankaccountandnotcashedoverthecounter(ageneralcrossing(普通划线).Aspecialcrossing(特别划线)maybeusedinordertofurtherrestrictthenegotiabilityofthecheck,forexamplebyaddingthenameofthepayeesbank.,NEWWORDS,PHRASESANDSPECIALTERMS,UndertheCheckAct(1992)legalforceisgiventothewordsaccountpayeeonchecks,makingthemnontransferableandthuspreventingfraudulentconversionofchecksinterceptedbyathirdparty.Anopencheck(普通支票）isanuncrossedcheckthatcanbecashedatthebankoforigin.,NEWWORDS,PHRASESANDSPECIALTERMS,Anordercheck(记名支票)isonemadepayabletoanamedrecipientororder,enablingthepayeetoeitherdeposititinanaccountorendorseittoathirdparty,i.e.transfertherightstothecheckbysigningitonthereverse.Inablankcheck（空白支票）theamountisnotstated;itisoftenusediftheexactdebtisnotknownandthepayeeislefttocompleteit.However,thedrawermayimposeamaximumbywritingunderonthecheck.,NEWWORDS,PHRASESANDSPECIALTERMS,Arubbercheck（空头支票）isonethatisbouncedbacktothedrawerbecauseofinsufficientfundsinthewritersaccount.Astalecheck（过期支票）isoneinwhichmorethanthreemonthshaveelapsedbetweenthechecksdateanditspresentation.,NEWWORDS,PHRASESANDSPECIALTERMS,Bankdeposit银行存款Asumofmoneyplacedbyacustomerwithabank.Thedepositmayormaynotattractinterestandmaybeinstantlyaccessibleoraccessibleatatimeagreedbythetwoparties.Banksmayuseapercentageoftheircustomersdepositstolendontoothercustomers;thusmostdepositsmayonlyexistonpaperinthebanksbooks.Moneyondepositatabankisusuallyheldineitheradepositaccountoracurrentaccount,althoughsomebanksnowofferspecialhigh-interestaccounts.,NEWWORDS,PHRASESANDSPECIALTERMS,Bankdraft(bankerscheque;bankersdraft)银行汇票Acheckdrawnbyabankonitselforitsagent.Apersonwhoowesmoneytoanotherbuysthedraftfromabankforcashandhandsittothecreditorwhoneedhavenofearthatitmightbedishonored.Abankdraftisusedifthecreditorisunwillingtoacceptanordinarycheck.,NEWWORDS,PHRASESANDSPECIALTERMS,Post-date迟签日期Toinsertadateonadocumentthatislaterthanthedateonwhichitissigned,thusmakingiteffectiveonlyfromthelaterdate.Apost-dated(orforward-dated)checkcannotbenegotiatedbeforethedatewrittenonit,irrespectiveofwhenitwassigned.,NEWWORDS,PHRASESANDSPECIALTERMS,Ante-date提前填写日期Todateadocumentbeforethedateonwhichitisdrawnup.Thisisnotnecessarilyillegalorimproper.Forinstance,anante-datedcheckisnotinlawinvalid.,NEWWORDS,PHRASESANDSPECIALTERMS,Internalcontrol内部控制Themeasuresanorganizationemploystoensurethatopportunitiesforfraudormisfeasanceareminimized.Examplesrangefromrequiringmorethanonesignatureoncertaindocuments,securityarrangementforstock-handling,divisionoftasks,keepingofcontrolaccounts,useofspecialpasswords,handlingofcomputerfiles,etc.,NEWWORDS,PHRASESANDSPECIALTERMS,Itisoneoftheprincipalconcernsofaninternalaudittoensurethatinternalcontrolsareworkingproperlysothattheexternalauditorscanhavefaithintheaccountsproducedbytheorganization.Internalcontrolshouldalsoreassuremanagementoftheintegrityofitsoperations.,NEWWORDS,PHRASESANDSPECIALTERMS,Imprestaccount定额备用金账户Ameansofcontrollingpetty-cashexpenditureinwhichapersonisgivenacertainsumofmoney(floatorimprest).Whensomeofithasbeenspent,thatpersonprovidesappropriatevouchersfortheamountsspentandisthenreimbursedsothatthefloatisrestored.Thusatanygiventimethepersonshouldhaveeithervouchersorcashtoatotaloftheamountofthefloat.,NEWWORDS,PHRASESANDSPECIALTERMS,Pettycash零用现金Theamountofcashthatanorganizationkeepsinnotesorcoinsonitspremisestopaysmallitemsofexpense.Thisistobedistinguishedfromcash,whichnormallyreferstoamountsheldatbanks.Petty-cashtransactionsarenormallyrecordedinapetty-cashbook,thebalanceofwhichshouldagreewiththeamountsofpettycashheldatanygiventime.,NEWWORDS,PHRASESANDSPECIALTERMS,Bankreconciliationstatement银行往来调节表Astatementthatreconcilesthebankbalanceinthebooksofanorganizationwiththebankstatement.Differencesmaybeduetochecksdrawnbytheorganizationbutnotyetpresentedtothebank,bankchargesdeductedfromtheaccountnotyetnotifiedtotheorganization,andpaymentsmadetothebankbutnotyetrecordedbytheorganization.Bankreconciliationsareusuallyperformedweeklyormonthlyandareaformofinternalcontrolcheck.,sentences,Notessenttothebankforcollectionremainclassifiedasnotesreceivableuntilnotificationofcollectionisreceivedfromthebank.,sentences,Itisespeciallynecessarytocontrolthehandlingandrecordingofcashbecauseitissosusceptibletomisappropriation.,senten