会计专业英语L9

1、9- 1Lesson9A Worksheet工作底表工作底表9- 2NEW WORDS, PHRASES AND SPECIAL TERMSDraw up 停住停住The cab drew up outside the house. 出租车在房子外面停下来出租车在房子外面停下来 Draw sth. Up Draw up sth.To make or write sth. That needs careful thought To make or write sth. That needs careful thought or planningor planning 拟订；拟订； 制订；起草制订

2、；起草：to draw up a contract/list 拟定合同拟定合同/名单名单9- 3NEW WORDS, PHRASES AND SPECIAL TERMS9- 4NEW WORDS, PHRASES AND SPECIAL TERMSExtend1. To make sth. Longer or larger 使伸长，扩大，扩展使伸长，扩大，扩展To extend a fence/road/house扩建公路扩建公路/护栏护栏/房子房子There are plans to extend the non-smoking area.现已有扩大无烟区的计划。现已有扩大无烟区的计划。9-

3、 5NEW WORDS, PHRASES AND SPECIAL TERMS9- 6NEW WORDS, PHRASES AND SPECIAL TERMS9- 7NEW WORDS, PHRASES AND SPECIAL TERMS9- 8Capital expenditure is not charged against the profits of the organization when it takes place发生发生 , but is regarded as an investment to be capitalized in the balance sheet as a

4、fixed asset and subsequently随后随后,接着接着 charged against profits by depreciating the asset over its estimated useful life.9- 9NEW WORDS, PHRASES AND SPECIAL TERMSInterim financial statements 中期财务报告中期财务报告Interim accounts 中期报表中期报表Interim report 中期报告中期报告9- 10Interim financial statements 中期财务报告中期财务报告9- 11H

5、owever, listed companies on the London Stock Exchange伦伦敦证券交易所敦证券交易所 are required to prepare a half-yearly report on their activities and profit and loss during the first six months of each financial year.9- 12Interim financial statements 中期财务报告中期财务报告9- 13Interim financial statements 中期财务报告中期财务报告9- 1

6、4Sentences9- 15 Worksheet is a multi-column schedule showing the relationships among the current account balances, proposed adjusting entries or transactions, and the financial statements that would result if these adjusting entries or transactions were recorded.Used both at the end of the accountin

7、g period as an aid to preparing financial statements, and for planning purpose.9- 16When - Prepared after all transactions for the accounting period have been recorded and posted to the accounts of a company.How - Prepare trial balance - Fill in the adjusting entries -Extend the adjusted balances to

8、 the income statement and balance sheet columnsProvide the data for formal financial statement9- 17Statement of Owners Equity 业主权益表业主权益表l Statement of owners equity业主权益表业主权益表- single / sole proprietorship & partnership l Lists the beginning balance, additions, deductions and ending balance of ow

9、ners equity for the accounting period.l If capital contributions have been made during the period, we need to examine the owners capital accounts in the general ledger in preparing a statement of owners equity. l Statement of retained earnings留存收益表留存收益表 Corporation9- 18SentencesWhen interim financia

10、l statements are being prepared, usually adjustments are made only on the worksheet and will not be recorded in the journal and posted to the ledger accounts.9- 19Trial balance 试算平衡表试算平衡表A listing of the account titles in the ledger with their respective debit and credit balances.If the processes of

11、 double-entry book-keeping have been accurate, the totals of each column should be the same.If they are not the same, checks must be carried out to find the discrepancy不一致不一致 .9- 20Trial balance 试算平衡表试算平衡表Reasons for preparing trial balance:To serve as an interim mechanical check中间性的手中间性的手工操作检查工操作检查

12、to determine if the debits and credits in the general ledger are equal。1. To show all general ledger account balances on one concise简明的, 简要的 record. This is often convenient when preparing financial statements. 9- 21Trial balance 试算平衡表试算平衡表9- 22Key Points9- 23ExerciseWhen would adjusting entries be entered only on a worksheet and not in the ledger accounts?Why？Adjusting entries usually are made on the worksheet when interim (monthly or quarterly) financial statements are to