《简明会计英语教程》-Unit3

Unit3Howtocompiletheaccountingdocuments?67938103.3Extendedwords3.4Notes3.5Reinforcementexercise3.6Accounting-relatedknowledgeTypesofbookkeepingvouchers3.7ExtendedreadingAccountingandaccountants上一页返回Unit3Howtocompiletheaccountingdocuments?Coretermsreminder核心术语提示accountingdocumentoriginaldocumentbookkeepingvoucherbillofdocumentcashdepositslipreceivingvoucherpayingvouchertransfervoucher会计凭证原始凭证记账凭证单据现金存款单收款凭证付款凭证转账凭证返回3.1aWhatisaccountingdocument?

Theaccountingdocumentisawrittenproofthatrecordsabusinesstransaction,identifiesfinancialresponsibilitiesandservesasthebasisofbookkeeping.Theaccountingdocumentincludesoriginaldocumentandbookkeepingvoucher.返回3.1bHowtoclassifytheaccounting

documents?Therearevarioustypesofaccountingdocumentswhichcanbeclassifiedbydifferentaspects.However,thesecan,intermsofpurpose,beclassifiedintooriginaldocumentandbookkeepingvoucher.Theoriginaldocuments,knownasbillofdocument,arethewrittenevidencesthatrecordandproveabusinesstransactionthathasoccurredorhasbeencompleted.Theyaretheoriginalbasisonwhichaccountingrests.Theseoriginaldocuments,usuallyacquiredandfilledinatthetimeofbusinesstransaction,recordalargeamountoffinancialinformation.Thereforetheycarrystronglegaleffectandareimportantdocuments.Invoices,receipts,expenseaccountforbusinesstravels,cashdepositslipetc.areallexamplesoforiginaldocuments.下一页返回3.1bHowtoclassifytheaccounting

documents?Thebookkeepingvoucherisakindofdocumentwhichtheaccountingstaffmemberscompileaftertheyhavelookedthroughthefinancialcontentoftheoriginaldocuments.Theoriginaldocumentscomefromdifferentaspectsandindicatethedetailedcontentofabusinesstransaction.Therearevariouskindsanddifferentformatsforthem,whichmeanstheycannotmeettherequirementsofbookkeepingiftheyarenotcarefullycollectedandorganized.Thereforecompilingtheoriginaldocumentsintobookkeepingvouchercanensuretheaccuracyofbookrecords.Thebookkeepingvoucherincludesreceivingvoucher,payingvoucherandtransfervoucher.上一页返回3.1cHowtocompiletheaccounting

documents?

Incompilingtheaccountingdocument,differentcompaniesmayfollowadifferentapproach.However,thefollowingpointsarethegeneralworkflowwhichappliestomostorganizations.● Determinethescopeofusageforthereceivingvoucherandpayingvoucher.● Fillintherelevantinformationcorrectly,includingdate,item,briefdescriptionofabusinesstransaction,amountthatoccurredduringthetransaction,numberofsheetsofthedocument,etc.● Gluethesheetstogetherforfuturereference.● Makesurethehandwritingislegible.返回3.1dWhyaretheaccountingdocuments

significant?

Theaccountingdocumentsareimportantdocumentswhichrecordsanorganization’sbusinesstransactions.Theyaresignificantforacompany’sfinancialmanagementinthat:● Theyrecordtheoccurrenceandcompletionofatransactionandprovideoriginalbasisforaccounting.● Theyreviewthetruthfulness,legitimacyandrationalityofatransactionandprovideimportantbasisforaccountingsupervision.● Theyidentifythefinancialresponsibilities● Theyreflecttherelevantrelationshipofeconomicinterestandprovideproofforsafeguardingone’slegitimateinterest.返回3.2Coreaccountingterms□accountingdocument会计凭证（亦作accountingevidence）□billofdocument单据□ bookkeepingdocument记账凭证□ cashdepositslip现金存款单□ expenseaccountforbusinesstravels差旅费用账目□ invoicen.发票□ legitimateinterest合法权益□ originaldocument原始凭证□ payingvoucher付款凭证□ receiptn.收据□ receivingvoucher收款凭证□ transfervoucher转账凭证返回3.3Extendedwords□ approachvt.收集□ collectvt.收集□ completionn.完成□ determinevt.决定，确定□ gluen.胶水

vt.黏合□ legiblea.清晰的，易读的□ legitimacyn.合法性□ occurvi.发生□ occurrencen.发生下一页返回3.3Extendedwords□ rationalityn.合理性□ receiptn.收据□ relevanta.相应的□ safeguardvt.保护□ truthfulnessn.真实性□ workflow工作流程上一页返回3.4Notes1)Theaccountingdocumentisawrittenproofthatrecordsabusinesstransaction,identifiesfinancialresponsibilitiesandservesasthebasisofbookkeeping.会计凭证是记录业务交易、明确经济责任并作为记账依据的书面证明。

句中thatrecords…bookkeeping是由that引导的定语从句，修饰前面的名词性短语writtenproof。2)Therearevarioustypesofaccountingdocumentswhichcanbeclassifiedbydifferentaspects.会计凭证是多种多样的，可以按照不同的标志进行分类。

句中which引导一个限定性定语从句，修饰accountingdocuments。下一页返回3.4Notes3)Theoriginaldocuments,knownasbillofdocument,arethewrittenevidencesthatrecordandproveabusinesstransactionthathasoccurredorhasbeencompleted.原始凭证，俗称单据，是用以记录、证明经济业务已经发生或完成的书面证据，是进行会计核算的原始依据。

本句中有两个由that引导的从句，两个均为定语从句，其中thatrecordandproof…修饰名词性短语writtenevidences,而thathasoccurred…completed修饰businesstransaction。4)Thebookkeepingvoucherisakindofdocumentwhichtheaccountingstaffmemberscompileaftertheyhavelookedthroughthefinancialcontentoftheoriginaldocuments.记账凭证，是会计人员根据审核后的原始凭证的经济内容而编制的一种凭证。

句中which引导一个定语从句，修饰名词document。上一页下一页返回3.4Notes5)Determinethescopeofusageforthereceivingvoucherandthepayingvoucher.确定收款凭证和付款凭证的使用范围。6)Fillintherelevantinformationcorrectly,includingdate,item,briefdescriptionofabusinesstransaction,amountthatoccurredduringthetransaction,numberofsheetsofthedocument,etc.正确填写相关的信息，包括日期、项目、业务交易的简要介绍、交易时发生的金额、凭证页数等。7)Gluethesheetstogetherforfuturereference.将凭证单粘在一起用于将来参考。8)Makesurethehandwritingislegible.确保字迹清晰。上一页下一页返回3.4Notes9)Theyrecordtheoccurrenceandcompletionofatransactionandprovideoriginalbasisforaccounting.它们（会计凭证）可以记录经济业务的发生和完成情况，为会计核算提供原始依据。10)Theyreviewthetruthfulness,legitimacyandrationalityofatransactionandprovideimportantbasisforaccountingsupervision.它们（会计凭证）可以检查经济业务的真实性、合法性和合理性，为会计监督提供重要依据。11)Theyidentifythefinancialresponsibilities.（它们）可以明确经济责任。12)Theyreflecttherelevantrelationshipofeconomicinterestandprovideproofforsafeguardingone’slegitimateinterest.它们可以反映相关经济利益关系，为维护合法权益提供法律证据。上一页返回3.5Reinforcementexercise1.AnswerthefollowingquestionsinEnglish.1)Whatisaccountingdocument?2)Howdoweclassifytheaccountingdocuments?3)Whatareoriginaldocuments?4)Whatisthebookkeepingvoucher?5Howtocompiletheaccountingdocuments?6)Whyaretheaccountingdocumentssignificant?下一页返回3.5Reinforcementexercise2.PutthefollowingintoChinese.1)accountingdocument2)originaldocument3)bookkeepingdocument4)billofdocument5)writtenevidences6)originalbasis7)legaleffect8)invoice9)receipt10)expenseaccountforbusinesstravels上一页下一页返回3.5Reinforcementexercise3.PutthefollowingintoEnglish.1)现金存款单2)审查3)财务内容4)收集和整理5)确保账簿记录的准确性6)收款凭证7)付款凭证8)转账凭证9)经济利益10)合法权益上一页下一页返回3.5Reinforcementexercise4.Subjectforself-study:Anaccountingchart.上一页下一页返回3.5ReinforcementexerciseReminder提示headern.标题derivationn.出处，来历lineitem排列项上一页返回3.6Accounting-relatedknowledge

Typesofbookkeepingvouchers记账凭证按其适用的经济业务，分为专用记账凭证和通用记账凭证两类。（一）专用记账凭证（specialbookkeepingvoucher）用来专门记录某一类经济业务的记账凭证。专用凭证按其所记录的经济业务是否与现金和银行存款的收付有无关系，又分为收款凭证、付款凭证和转账凭证三种。1.收款凭证（receivingvoucher）用于记录库存现金和银行存款收款业务的会计凭证。它是根据有关现金和银行存款收入业务的原始凭证（originalvoucher）填制，是登记现金日记账、银行存款日记账以及有关明细账和总账等账簿的依据，也是出纳人员收讫款项的依据。下一页返回3.6Accounting-relatedknowledge

Typesofbookkeepingvouchers2.付款凭证（payingvoucher）用于记录库存现金和银行存款付款业务的会计凭证。它是根据有关现金和银行存款支付业务的原始凭证填制，是登记现金日记账、银行存款日记账以及有关明细账和总账等账簿的依据，也是出纳人员付讫款项的依据。上一页下一页返回3.6Accounting-relatedknowledge

TypesofbookkeepingvouchersAsamplepettycashvoucher

小额现金记账凭证样本上一页下一页返回3.6Accounting-relatedknowledge

Typesofbookkeepingvouchers3.转账凭证（transfervoucher）用于记录不涉及库存现金和银行存款业务的会计凭证。它是根据有关转账业务的原始凭证填制。转账凭证是登记总分类账及有关明细分类账的依据。（二）通用记账凭证（generalbookkeepingvoucher）用来记录各种经济业务的记账凭证。在经济业务比较简单的经济单位，为了简化凭证可以使用通用记账凭证，记录所发生的各种经济业务。记账凭证按其包括的会计科目是否单一，分为复式记账凭证和单式记账凭证两类。上一页下一页返回3.6Accounting-relatedknowledge

TypesofbookkeepingvouchersApettycashreconciliationstatement

小额现金对账表上一页下一页返回3.6Accounting-relatedknowledge

Typesofbookkeepingvouchers1.复式凭证（double-entryvoucher）将每一笔经济业务事项所涉及的全部会计科目及其发生额均在同一张记账凭证中反映的一种凭证。优点是可以集中反映一项经济业务的科目对应关系，便于了解有关经济业务的全貌，减少凭证数量节约纸张等。缺点是不便于汇总计算每一个会计科目的发生额。2.单式凭证（single-entryvoucher）每一张记账凭证只填列经济业务事项所涉及的一个会计科目及其金额的记账凭证。优点为内容单一，便于汇总计算每一会计科目的发生额，便于分工记账。Apettycashreconciliationstatement小额现金牟账表上一页下一页返回3.6Accounting-relatedknowledge

Typesofbookkeepingvouchers缺点为制证工作量大，且不能在一张凭证上反映经济业务的全貌，内容分散，也不便于查账。（三）记账凭证的基本内容1.记账凭证的名称2.填制记账凭证的日期3.记账凭证的编号4.经济业务事项的内容摘要5.经济业务事项所涉及的会计科目及其记账方向6.经济业务事项的金额7.记账标记8.所附原始凭证张数9.会计主管、记账、审核、出纳、制单等有关人员的签章上一页返回3.7Extendedreading

Accountingandaccountants

Toputitsimply,accountingisaboutkeepingtrackofthemoney.Accountingishowbusinessesmonitorincome,expenses,andassetsoveragivenperiodoftime.Accountingoftenisreferredtoas“thelanguageofbusiness”becauseofitsroleinmaintainingandprocessingallrelevantfinancialinformati