《简明会计英语教程》-Unit8

Unit8Whatisabankreconciliationstatement?679388.3Extendedwords8.4Notes

8.5Reinforcementexercise8.6Accounting-relatedknowledgeSignificanceofabankstatementtoenterprises上一页返回108.7ExtendedreadingBankstatementUnit8Whatisabankreconciliationstatement?Coretermsreminder核心术语提示银行往来调节表银行对账单余额公司账簿余额银行对账单账户余额bankreconciliationstatementbankbalanceasperbankstatementbankbalanceaspertheaccountingsystemsbankstatementaccountbalance返回8.1aWhatisabankreconciliationstatement?

Abankreconciliationstatementisaformthatallowsindividualsorcompaniestocomparetheirrespectivebankaccountrecordstothebank’srecordsoftheindividual/company’saccountbalanceinordertouncoveranypossiblediscrepancies.Discrepanciescouldinclude:● chequesrecordedasalesseramountthanwhatwaspresentedtothebank● moneyreceivedbutnotlodged,orpaymentstakenfromthebankaccountwithoutthecompany’sknowledgeAbankreconciliationdoneregularlycanreducethenumberoferrorsinanaccountssystemandmakeiteasiertofindmissingpurchasesandsalesinvoices.返回8.1bWhatarethetermsonbank

reconciliation?

Thetermsfrequentlyusedonbankreconciliationare

—1.DepositsintransitThesearedepositsthatareinthecompany’scashbooksbutnotinthebankstatement.Thereasonisthatthereisdelaybetweenwhenthecashgetsrecordedonthebooksandwhenthebankrecordsthedeposit.2.OutstandingchecksThesearechecksthathavebeendeductedfromthecashbooksbutnotthebankstatement.Thereasonisthatthereisadelaybetweenwhenthecheckgetsrecordedonthebooksandwhenthebankrecordsthecheck.下一页返回8.1bWhatarethetermsonbank

reconciliation?3.BankchargesAnexpenseforbankservicesthatislistedonthebankstatementbutisnotrecordedonthecompany’sbooks.4.Non-sufficientfundchecks(NSFchecks)Acustomerpaymentbycheckthathasbeenrecordedasadepositonthebooksbutwasnotcollectiblebecauseofinsufficientfundsintheaccountofthecustomer.上一页返回8.1cHowtoprepareabank

reconciliationstatement?

Comparethebalancesofthebankstatementandthecashbookasattheendoftheaccountingperiodyouarechecking.Iftheydisagree,thenabankreconciliationwillbeneeded.Proceedasfollows.Step1:Checkoffeachpaymentlistedinthecashbookagainstthebankstatement.Tickeachoneinpencilinthecashbook,andonthebankstatement.Asyouwillsee,itemsonthecreditsideofyourcashbookappearonthedebitsideofthebankstatement,andviceversa.Step2:Canyouseeonthestatementanystandingorders(STOs),directdebits(DDRs)orbankcharges?Theseitemsmaynothavebeenrecordedinyourcashbookasyet.下一页返回8.1cHowtoprepareabank

reconciliationstatement?Step3:TakeasheetofA4paperandbeginbywriting:“balanceasperbankstatement”.Step4:Recordthe“balanceasperbankstatement”,withtheamount.Thenlistalltheerrorsandomissionsonthebank’spart,ingroups,forexamplelistingunpresentedchequesfirst,andthenanyunshownlodgements.Step5:Reconcileifthesumsdonotequalbyrecheckingadditionandsubtraction;checktomakesurethebalancewascarriedforwardcorrectlyfromonepagetoanotherinyourcheckregister.Step6:Whenyouhavelistedalltheerrorsandomissions,writeagainstyourfinalfigure:“corrected(oradjusted)bankstatementbalance”.上一页返回8.1dTipsandwarnings

Getinthehabitofreconcilingyourcheckingaccountassoonasyourstatementarrives,whetherbysnailmailoremail.Thelongeryouputitoff,theharderitis.Ifyoucannotreconcileyouraccount,avisittothebankwillgetyoufreehelptofindtheerrors.返回8.2Coreaccountingterms

□ accountbalance账户余额□ accountingperiod会计期，会计年度□ adjustedbalanceperbankstatement调整后的银行对账单余额□ adjustedchequebookbalance调整后的支票簿余额□ balanceasperbankstatement银行对账单余额□ bankcharges银行收费□ bankservicecharge银行手续费□ bankstatement银行对账单□ carryforward结转□ checkingaccount支票账户□ checkregister支票登记簿□ closingbalance结清余额，期末余额下一页返回8.2Coreaccountingterms□ correctedbankstatementbalance已修正银行对账单余额□ depositsintransit未达存款□ depositsnotcredited未存入存款□ directdebit(DDR)直接借计□ non-sufficientfundcheck(NSFcheck)存款不足支票□ outstandingcheck未兑现支票□ reconcileone’saccount核对账户，核账□ reconciliationstatement往来调节单□ standingorder(STO)定期支付指令□ subtotaln.小计□ unpresentedcheque未提交的支票□ unshownlodgement未显示的存入款项上一页返回8.3Extendedwords

□ additionandsubtractionn.加法和减法□ adjusteda.已调整的□ asper根据，按照□ checkoff

核对□ collectiblea.可收集的，可代收的□ creditvt.存入□ deductvt.扣除，减去□ differencen.差额□ disagreevt.不同意，不一致□ discrepancyn.误差，出入□ enteras把……记作下一页返回8.3Extendedwords□ errorandomission错误和漏录□ lodgevt.存放，寄放□ presentvt.呈送，提交□ proceedvi.继续□ purchasesn.[复]购买的东西，进货□ reconcilevt.使和谐，调节，核对□ reconciliationn.调和，调节，核对□ respectivea.各自的□ salesinvoicen.销售发票上一页下一页返回8.3Extendedwords□ snailmail平信□ subtractvt.减去□ termn.术语□ tickvt.打勾，勾记□ uncovervt.揭示上一页返回8.4Notes

1)Abankreconciliationstatementisaformthatallowsindividualsorcompaniestocomparetheirrespectivebankaccountrecordstothebank’srecordsoftheindividual/company’saccountbalanceinordertouncoveranypossiblediscrepancies.银行往来调节表是让个人或公司拿他们各自的银行账户记录来和银行的个人/公司账户记录相对照，以便发现可能出现的任何出入的一种表格。 句中thatallows...引导一个限定性定语从句，修饰其前的名词form。2)chequesrecordedasalesseramountthanwhatwaspresentedtothebank记录的金额少于实际交给银行的金额的支票3)moneyreceivedbutnotlodged收到钱款但却未存入（银行）下一页返回8.4Notes4)paymentstakenfromthebankaccountwithoutthecompany’sknowledge从银行账户上把款划走，而公司却不知道5)Abankreconciliationdoneregularlycanreducethenumberoferrorsinanaccountssystemandmakeiteasiertofindmissingpurchasesandsalesinvoices.经常进行银行往来调节可以减少账户系统出错的数量，并能更容易地发现漏掉的进货和销售发票。6)Thesearedepositsthatareinthecompany’scashbooksbutnotinthebankstatement.这是指登记在公司账上，但却没有登记在银行对账单上的存款。 句中thatare...引导一个非限定性定语从句，修饰其前的名词deposit。上一页下一页返回8.4Notes7)Thereasonisthatthereisdelaybetweenwhenthecashgetsrecordedonthebooksandwhenthebankrecordsthedeposit.原因是现金在公司账簿上登记时以及银行在登记存款时，中间出现了延迟。 句中thatthereis...引导一个表语从句，做is的表语。8)Thesearechecksthathavebeendeductedfromthecashbooksbutnotthebankstatement.这是指已经从现金簿上扣除，但却没从银行对账单中扣除的支票。 句中thathave...引导一个限定性定语从句，修饰其前的名词checks。上一页下一页返回8.4Notes9)Thereasonisthatthereisadelaybetweenwhenthecheckgetsrecordedonthebooksandwhenthebankrecordsthecheck.原因是支票在公司账簿上登记时以及银行在登记支票时，中间出现了延迟。 本句结构同“注7）”。10)Anexpenseforbankservicesthatislistedonthebankstatementbutisnotrecordedonthecompany’sbooks.（这是指）列在银行对账单上，但却没有记在公司账簿上的一项银行手续费用。 句中thatislisted...引导一个非限定性定语从句，修饰其前的名词短语expense。上一页下一页返回8.4Notes11)Acustomerpaymentbycheckthathasbeenrecordedasadepositonthebooksbutwasnotcollectiblebecauseofinsufficientfundsintheaccountofthecustomer.（这是指）客户的支票付款已经在公司账簿上记作存款，但却由于客户账户上资金不足而无法代收。 句中thathas...引导一个限定性定语从句，修饰其前的名词payment。12)Asyouwillsee,itemsonthecreditsideofyourcashbookappearonthedebitsideofthebankstatement,andviceversa.正如你所见，记在贵公司账簿贷方的项目会出现在银行对账单的借方，反之亦然。上一页下一页返回8.4Notes13)Canyouseeonthestatementanystandingorders(STOs),directdebits(DDRs)orbankcharges?你能在对账单上看到任何定期支付指令、直接借计或银行收费吗？

a.

standingorder：“定期支付指令”或“长期自动转账委托”。又名banker’sorder（定期银行汇票）。是你给银行下的订单，这个订单是你和银行之间签定的。用来告诉银行定期划款给某个账户（这个账户不知道你的密码，只能被动地接受），而且每次所划的款项是固定不变的，如房租、按揭贷款等。

b.

directdebit：“直接借计”。是一种支付协议，是你和商家之间签订的，商家会按照约定的日期从你账户里划款，他的划款行为是主动的（因为你给他提供密码），所以每次划的款数可以不固定，如水电费等。上一页下一页返回8.4Notes14)Getinthehabitofreconcilingyourcheckingaccountassoonasyourstatementarrives,whetherbysnailmailoremail.养成对账单一到，就马上核对支票账的习惯，不论是用平信还是用电子邮件。

Snailmail:平邮，蜗牛邮件。指由邮递员分发传递的传统信件，指其速度缓慢，像蜗牛爬行一样，故得名。上一页返回8.5Reinforcementexercise

1.AnswerthefollowingquestionsinEnglish.1)What’sabankreconciliationstatement?2)Whatsituationcouldgiverisetodiscrepancies?3)Whataredepositsintransit?4)Whatareoutstandingchecks?5)Whatarenon-sufficientfundchecks(NSFchecks)?下一页返回8.5Reinforcementexercise2.PutthefollowingintoChinese.1)bankreconciliationstatement2)accountbalance3)Discrepancies4)missingpurchases5)salesinvoices6)bankbalanceasperyourbankstatement7)bankbalanceasperyouraccountingsystems8)depositsintransit9)outstandingchecks10)bankcharges11)non-sufficientfundchecks(NSFchecks)12)deductfromthecashbooks13)recordonthebooks14)collectible15)accountingperiod16)checkoff上一页下一页返回8.5Reinforcementexercise3.PutthefollowingintoEnglish.1)定期支付指令2)直接借计3)错误和漏录4)未提交的支票5)未显示的存入款项6)加法和减法7)结转8)支票登记簿9)已修正银行对账单余额10)结清余额，期末余额11)未存入存款12)银行手续费13)支票账户14)核对账户，对账15)银行对账单余额16)银行对账单上一页下一页返回8.5Reinforcementexercise4.Subjectforself-study:ABankreconciliationchart.上一页下一页返回BankAccountReconciliationBankaccount*FirstSecurityBankStatementbalance:2780.68Date:01/31/2010IncludetransactionsafterstatementdateServicecharge:

MISC.DEDUCTIONSInterestearned:

MISC.INCOMEOthercharges:

CASHDISCOUNTS8.5ReinforcementexerciseReminder提示securityn.安全，保险FirstSecurityBank第一保险银行transactionn.交易，业务往来MISC.=miscellaneousa.其他的，杂项的deductionn.扣除，减除interestearned已取得利息discountn.折扣上一页返回8.6Accounting-relatedknowledge

Significanceofabankstatement

toenterprises企业每个月都会收到银行的对账单（bankstatement），银行对账单上记载了该单位账户在上个月存款和支付款情况以及余额（balance）。小小的一张银行对账单有很多的用途。（一）银行对账单有助于企业防范风险企业将银行存款日记账（depositjournal）与银行对账单核对时往往出现两者余额不同的情况。企业应该先分析未达账项（accountintransit），排除未达账项的影响后，如两者的余额仍不符时，再分析是否是由操作风险、管理风险或外部风险导致的。限于篇幅，这里仅谈操作风险。下一页返回8.6Accounting-relatedknowledge

Significanceofabankstatement

toenterprises未达账项是指银行和企业对同一笔款项收付业务（receiptandpayment），因记账时间不同，而发生的一方已经入账，另一方未入账的款项。企业在编制银行余额调节表后（bankbalancereconciliationstatement），就可以排除未达账项的影响。（二）银行对账单有助于企业防范操作风险操作风险主要包括：企业会计人员计算记账金额时出现的运算错误（calculatingerrors），登记账户的错误，以及银行操作人员记账错误（bookkeepingerrors）等。例如：（1）本月购入A材料一批，开给供货方支票计937万元，记账时误记为973万元。上一页下一页返回8.6Accounting-relatedknowledge

Significanceofabankstatement

toenterprises（2）本月购入B材料一批，入账金额为56万元，开给供货方支票误记为65万元。（3）企业转账支票金额为3万元，银行操作人员误转为30万元。上面列举的三种情况，通过认真地对账（reconciliation），都能查出来。例（1）中，企业资金没有损失，但是另两种情况造成了企业资金损失。企业若想知道有没有付错钱，通过认真核对银行对账单就可以。上一页返回8.7Extendedreading

Bankstatement

Anaccountstatementorabankstatementisasummaryofallfinancialtransactionsoccurringoveragivenperiodoftimeonadepositaccount,acreditcard,oranyothertypeofaccountofferedbyafinancialinstitution.Bankstatementsaretypicallyprintedononeorseveralpiecesofpaperandeithermaileddirectlytotheaccountholder’saddress,orkeptatthefinancialinstitution’slocalbranchf