会计英语2PPT课件

1、2021/7/241Chapter 2会计信息系统会计信息系统 一、教学目的一、教学目的：通过本章的学习，使学生了解经济业务和凭证、T型帐户和借贷、经济业务的记帐和过帐、编制试算表、调帐、结帐等。掌握复式计帐方法，中美会计循环的分析与比较。二、知识点二、知识点第一节 概念：帐户、会计科目、分类帐、日记帐、分录、过帐、试算平衡、调整、结帐。第二节 复式计帐法第三节会计循环的各个环节2021/7/242Chapter 2会计信息系统会计信息系统 三、教学要求三、教学要求（一）了解：会计的基本概念（二）理解：会计循环的各个环节（三）掌握：（1）记帐、过帐和结帐的方法 （2）试算表的编制四、本章重点四

2、、本章重点：用英语掌握记帐和过帐方法及试算表的编制方法。2021/7/243Chapter 2New words:1. transaction n. -leave the of the matter to sb. -a profitable -the business of a firm2021/7/244Chapter 2New words:2. subsidiary a. n. -a occupation, a stream, a subject, a reason, a factory , a payment , company2021/7/245Chapter 2New words:3

3、. balance: n.-He has a of $500 in the bank.-We d the profit and loss to see what had been gained.2021/7/2464. adjust vt. - the seat to the height of a person- expenses to income - the watch, an error, ones clothes, the differences (conflicts) -ed gross income -make minor adjustments in oil prices 20

4、21/7/2475. nominal a. - a leader,a list of officers， shares of stock damages， price ， value6. mechanics n. -He knows the of the machine. -the of the taste-the of writing2021/7/248Transaction analysis: application of the principle of duality:On Jan.1, John invested $6000 in the agency.Rented an offic

5、e, paid two months rent in advance, 500.Purchased art equipment for 2200 cash.Purchased office equipment from M. Equipment for 1800, paying 750 in cash, agreeing to pay the rest next month.2021/7/2495. Purchased on credit art supplies for 900 and office supplies for 400 from T. Company.6.Paid T. Com

6、pany 500 of the amount owed.7. Performed a service and collected a fee of 800.8. Paid 240 for a one-year insurance policy.9. Paid the secretary two weeks salary,350.10. Accepted 520 as an advance fee for art work to be done for another agency.2021/7/241011. Performed a service for W. Store & A.

7、Grocers. The earned fees of 700 and 900 will be collected next month.12. John withdrew 800 from the business for personal use.13. Paid the secretary two more weeks salary, 350.14. Paid the utility bill, 50.15. Received a telephone bill, 350.2021/7/24117. cycle n.-the common of birth, growth and deat

8、h-v. The machine s automatically.-The ship d the iceberg.2021/7/24128. receipt n. -We are awaiting the of further information.-The bookshop was entrusted with the of subscriptions. -The total s barely covered expenses. 2021/7/24139. deposit v. n. -A taxi ed me in front of the museum. -She ed her bag

9、 in the cloakroom. -A large sum of money was ed in his account.-He ed $1000 on a new car. -Customers can make s or withdrawals in any of the banks branches. 2021/7/241410. post v. n. - (up) an advertisement-quit the - (up) export sales posting n.-My next has been announced. -He has been given an ove

10、rseas to Japan. 2021/7/2415Important points:account: a record of the increases and decreases of transactions summarized in an accounting formledger: the complete set of accounts for a business entity.1.journal: the book of original entry for accounting data. It is the book in which the accountant or

11、iginally records business transactions.2021/7/2416general journal: the two-column form used to record journal entries that do not “fit” in any special journals.special journal: the book of original entry in which the accountant records specified types of transactions.posting: the process of transfer

12、ring information from the journal to the ledger for the purpose of summarizing. 2021/7/2417trial balance: a two-column schedule that compares the total of all debit balances with the total of all credit balances.adjusting entries: journal entries made at the end of an accounting period in order that

13、 the accounts will reflect the correct balance in the financial statements.closing entry: an entry made at the end of a fiscal period in order to make the balance of a temporary account equal to zero.2021/7/2418income summary account: the account used in the closing process for summarizing the reven

14、ue and expense accounts.worksheet: an informal accounting statement that summarizes the trial balance and other information necessary to prepare financial statements.2021/7/2419Additional exercises:Record the following in a two-column journal:Ban transferred cash from a personal bank account to an account to be used for the business, $5000.Paid rent for the month, $700.Paid cash for supplies, $68.P