《简明会计英语教程》-Unit6

Unit6Howtoestablishtheaccountbooks?679386.4Notes6.5Reinforcementexercise

6.6Accounting-relatedknowledgeHowdoesanewly-startedsmallbusinessestablishitsaccounts?

6.7ExtendedreadingThegeneralledger上一页返回Unit6Howtoestablishtheaccountbooks?Coretermsreminder核心术语提示accountbookbindingaccountbookcashjournalbankdepositjournalgeneralledgermonetaryresourcesnotereceivabledeferredexpensecumulativedepreciationsubsidiaryledgeraccountclassifiedaccounting账册订本式账簿现金日记账银行存款日记账总分类账，总账货币资金应收票据待摊费用累计折旧辅助分类账，明细分类账分类核算返回6.1aWhyisbook-establishingsignificant?Theaccountbooksarethecarrierwithwhichaccountingisrecorded,andafundamentallinkintheaccountingwork.Onlybyvirtueofthebooks,canaccountinginformationbecollected,sortedup,processed,storedandprovided.Whileestablishingtheaccountingbooks,differentorganizationsmayneeddifferentbooks,dependingonsuchfactorsassizeoftheorganization,natureofbusiness,theextentofcomputerization,etc.返回6.1bWhataretheprocessesofbook

establishing?

Thebasicbook-establishingprocessesare:Step

1:Preparevariousaccountbooksthatareneeded.Notethatallloosesheetsmustbeboundupintoabook.Step2:Writeontheaccountbooksnameoforganization,nameofaccountbook,volumes,serialnumber,startingdate,bookkeepingpersonandotherrelatedinformation.Step3:Establishtheledgeraccountsontheledgerpaperaccordingtothesequenceandnamesinthechartsofaccounts.Step4:Startusingthebindingaccountbookbygivingordinalnumerationfromthefirstpagetothelastpage.返回6.1cThreecommonaccountbooksTherearevariousaccountbooksusedinaccounting,andthreearethemostcommonlyused:● Cashjournalandbankdepositjournal● Generalledger● Subsidiaryledger1.CashjournalandbankdepositjournalCashjournalisakindofspecialjournalusedtorecordreceiptanddisbursementofcash.Thecashjournalmustusethebindingaccountbook,anditsformatofaccountsheetoftenadoptsthethreecolumntypeofreceipt(debtor),disbursement(creditor)andbalance.下一页返回6.1cThreecommonaccountbooksThebankdepositjournalisaspecialjournalusedtorecordreceiptanddisbursementofbankdeposits.Likethecashjournal,itmustalsousethebindingbook,andadoptthethreecolumntypeofreceipt(debtor),disbursement(creditor)andbalance.2.ThegeneralledgerThegeneralledger,orledgerinshort,recordsalltheeconomicbusiness,accordingtothesubjectsintheledger.Itmakesgeneralclassifiedaccounting,andprovidesall-inclusiveaccountinginformation.Theaccountinginformationprovidedbytheledgeristheprincipalbasiswithwhichtheaccountingstatementsarecompiled.Anyorganizationmustestablishtheledgeraccount.上一页下一页返回6.1cThreecommonaccountbooksTheledgeraccountsthatanorganizationnormallyestablishesusuallyinvolve,butarenotlimitedto,thefollowingitems:● cash● bankdeposit● othermonetaryresources● short-termdebt● notesreceivable● accountsreceivable● inventory● deferredexpenses● long-terminvestment● fixedassets● cumulativedepreciation● intangibleassetsTheledgeraccountcanberegisteredonacase-to-casebasisintermsofeachbookkeepingvoucheroracollectionofthevouchers.上一页下一页返回6.1cThreecommonaccountbooks3.SubsidiaryledgeraccountThesubsidiaryledgeraccount,detailedaccountoritemizedaccountinshort,isestablishedonthebasisofdetailedandclassifiedsubjects.Itisusedtoregisteracertaincategoryofeconomicactivity,tomakeclassifiedaccountingandtoprovidetheinformationthereof.Inanorganization,thesubsidiaryledgeraccountisestablishedaccordingtothemanagementneedsoftheorganizationitselfaswellastheneedsofexternaldepartmentsthatmayrequiretheinformationoftheorganization.上一页下一页返回6.1cThreecommonaccountbooksThesubsidiaryledgeraccountsthatanorganizationnormallyestablishesusuallyinvolve,butarenotlimitedto,thefollowingitems:● Short-terminvestment● Accountsreceivable● Deferredexpenses● Long-terminvestment● Fixedassets● Short-termdebt● Accountspayable● Salarypayable● Taxpayable● Overheads● FinancialcostsWhatevermethodisusedtoclassifythesubsidiaryledgeraccount,thetotalofend-of-periodbalanceofallthedetailedaccountsshallequalthetotalofend-of-periodbalanceofthegeneralledgeraccount.上一页返回6.2Coreaccountingterms□accountbook账册（亦作book）□accountsheet账页□accountreceivable应收账款□all-inclusiveaccountinginformation总括核算资料□balancen.余额□bankdepositjournal银行存款日记账□bookn.账册（亦作accountbook）□bookkeepingvoucher记账凭证□bindingaccountbook订本式账簿□cashjournal现金日记账□chartofaccount会计科目表下一页返回6.2Coreaccountingterms□classifiedaccounting分类核算□collectionofthevouchers汇总记账凭证□cumulativedepreciation累计折旧□deferredexpenses待摊费用□detailedaccount明细账□disbursement(creditor)支出（贷方）□end-of-periodbalance期末余额□financialcosts财务费用□generalclassifiedaccounting总分类核算□generalledger总分类账，总账□intangibleassets无形资产上一页下一页返回6.2Coreaccountingterms□itemizedaccount明细账□ledgern.分类账，总账□ledgerpaper总账账页□monetaryresources货币资金□notesreceivable应收票据□overheadn.管理费用□receiptn.接收,收入□receipt(debtor)收入（借方）□salarypayable应付工资□subjectn.（会计）科目□subsidiaryledgeraccount辅助分类账，明细分类账□taxpayable应缴税金上一页返回6.3Extendedwords□bindvt.(bound)装订

bindintoabook装订成册□byvirtueof依靠，由于□columnn.栏，栏目□computerizationn.计算机化□loosesheet活页□ordinalnumeration顺序编号□sortup整理，分类□volumen.册数返回6.4Notes1)Onlybyvirtueofthebooks,canaccountinginformationbecollected,sortedup,processed,storedandprovided.只有借助会计账册，才能对会计信息进行收集、整理、加工、储存和提供。

这是一个倒装句，英语语法规定，当only前置时，句子的主谓语需要倒装。如：

Onlywhendeliveryismade,canpaymentbemade.

只有交货后，才能付款。2)Whileestablishingtheaccountingbooks,differentorganizationsmayneeddifferentbooks,dependingonsuchfactorsassizeoftheorganization,natureofbusiness,theextentofcomputerization,etc.不同的企业在建账时所需要的账簿是不相同的，它取决于企业的规模、业务性质、电子化程度等因素。

dependingon…是V-ing引导的伴随性状语。下一页返回6.4Notes3)Notethatallloosesheetsmustbeboundupintoabook.注意所有活页必须装订成册。

句中bound是动词bind的过去式和过去分词。4)Writeontheaccountbooksnameoforganization,nameofaccountbook,volumes,serialnumber,startingdate,bookkeepingpersonandotherrelatedinformation.在账簿上，写明单位名称、账簿名称、册数、编号、启用日期以及记账人员等相关信息。5)Establishtheledgeraccountsontheledgerpaperaccordingtothesequenceandnamesinthechartsofaccounts.按照会计科目表的顺序、名称，在总账账页上建立总账账户。上一页下一页返回6.4Notes6)Startusingthebindingaccountbookbygivingordinalnumerationfromthefirstpagetothelastpage.启用订本式账簿，从第一页起到最后一页止顺序编定号码。7)Cashjournalisakindofspecialjournalusedtorecordreceiptanddisbursementofcash.现金日记账专门用来记录现金收支业务的一种特种日记账。

usedto…是过去分词结构，在句中做定语，修饰其前面的名词journal。8)…anditsformatofaccountsheetoftenadoptsthethreecolumntypeofreceipt(debtor),disbursement(creditor)andbalance.……其账页格式一般采用“收入”（借方）、“支出”（贷方）和“余额”三栏式。上一页下一页返回6.4Notes9)Thegeneralledger,orledgerinshort,recordsalltheeconomicbusiness,accordingtothesubjectsintheledger.总分类账，简称总账，根据总分类科目开设账户，用来登记全部经济业务10)Itmakesgeneralclassifiedaccounting,andprovidesall-inclusiveaccountinginformation.总分类账进行总分类核算并提供总括核算资料。11)Theaccountinginformationprovidedbytheledgeristheprincipalbasiswithwhichtheaccountingstatementsarecompiled.总分类账所提供的核算资料，是编制会计报表的主要依据。a.句中providedby…是过去分词短语，在句中做定语，修饰其前的名词information。上一页下一页返回6.4Notesb.

withwhich…是介词+关系词结构，在句中引导一个定语从句，修饰其前的名词basis。12)Theledgeraccountcanberegisteredonacase-to-casebasisintermsofeachbookkeepingvoucheroracollectionofthevouchers.总账可以根据记账凭证逐笔登记，也可以根据汇总记账凭证进行登记。13)Thesubsidiaryledgeraccount,detailedaccountoritemizedaccountinshort,isestablishedonthebasisofdetailedandclassifiedsubjects.明细分类账，简称明细账，根据明细分类科目所开设。

句中detailedaccount和itemizedaccount均为subsidiaryledgeraccount的简称。上一页下一页返回6.4Notes14)Itisusedtoregisteracertaincategoryofeconomicactivity,tomakeclassifiedaccountingandtoprovidetheinformationthereof.明细分类账用来登记某一类经济业务，进行明细分类核算并提供明细核算资料。

句中，theinformationthereof相当于theinformationoftheclassifiedaccounting,这里使用thereof可以避免重复。15)Inanorganization,thesubsidiaryledgeraccountisestablishedaccordingtothemanagementneedsoftheorganizationitselfaswellastheneedsofexternaldepartmentsthatmayrequiretheinformationoftheorganization.在企业里，明细分类账的设置是根据企业自身管理需要和外界各部门对企业信息资料的需要来设置的。

句中thatmayrequire…是限定性定语从句，修饰其前面的名词departments。上一页下一页返回6.4Notes16)Whatevermethodisusedtoclassifythesubsidiaryledgeraccount,thetotalofend-of-periodbalanceofallthedetailedaccountsshallequalthetotalofend-of-periodbalanceofthegeneralledgeraccount.明细账无论按怎样的分类方法，各个账户明细账的期末余额之和应与其总账的期末余额相等。

Whatevermethodis…相当于Nomatterwhatmethodis…上一页返回6.5Reinforcementexercise1.AnswerthefollowingquestionsinEnglish.1)Whyisbook-establishingsignificant?2)Whatarethethreecommonly-usedaccountbooks?3)Whatiscashjournal?4)Whatisbankjournal?5)Whatisthegeneralledger?6)Whatisthesubsidiaryledgeraccount?

下一页返回6.5Reinforcementexercise2.PutthefollowingintoChinese.1)financialcosts2)generalclassifiedaccounting3)generalledger4)intangibleassets5)itemizedaccount6)ledgerpaper7)monetaryresources8)notesreceivable9)overhead10)receipt11)receipt(debtor)12)salarypayable13)subject14)subsidiaryledgeraccount15)taxpayable16)ordinalnumeration17)bindintoabook18)ordinalnumeration上一页下一页返回6.5Reinforcementexercise3.PutthefollowingintoEnglish.1)账册2)账页3)应收账4)总括核算资料5)余额6)银行存款日记账7)记账凭证8)订本式账簿9)现金日记账10)会计科目表11)分类核算12)汇总记账凭证13)累计折旧14)待摊费用15)明细账16)支出（贷方）17)期末余额上一页下一页返回6.5Reinforcementexercise4.Subjectforself-study:Aledgerchart.上一页下一页返回6.5ReinforcementexerciseReminder提示reportwriter写报告者accountreconciliation账目核对payrolln.工资单financialutilities财务实用程序pointofsaleinvoicing销售点出发票上一页返回6.6Accounting-relatedknowledge

Howdoesanewly-startedsmallbusiness

establishitsaccounts?

多数新开办的小企业由于规模小、资金紧张、缺乏经验，尤其是缺乏财务管理经验，往往不知道该从何下手建立会计账户。下面是一些具体的建议。可通过盘点确定以下数据：库存现金（cashonhand）、银行存款（bankdeposit）、存货（inventory）各项目、固定资产（fixedassets）及其折旧，其中固定资产折旧（depreciation），可通过固定资产购入凭证作折旧期限及已提折旧年限确定。可通过出纳/财务的有效记录，或通过对账单核对（reconciliationofbankstatement）等方法，确定各项往来款项，如应收/应付账款（accountsreceivable/payable）、其他应收/应付账款、预收/预付账款。下一页返回6.6Accounting-relatedknowledge

Howdoesanewly-startedsmallbusiness

establishitsaccounts?通过合作协议等资料确定原始股本（originalcapital）投入额。至于其他无法确定的项目数据（除未分配利润外），应与经营管理者协商确定。所有数据取得后，应填列在“资产负债表”（balancesheet）相应的项目，差额均为“未分配利润”（unappropriatedprofit）。关于内部账的做法，一般有以下三个要求。1）清楚明晰各账项的往来及具体数字，以反映企业的真实财务状况（financialposition）。2）由于内部账项的主要作用是配合企业管理，所以成本数据应尽量细化；上一页下一页返回6.6Accounting-relatedknowledge

Howdoesanewly-startedsmallbusiness

establishitsaccounts?3）出于使用者的角度不同（内账的使用者主要是老板），故固定资产折旧/长期待摊费用（long-termdeferredexpenses）的摊销（amortization）等，应与使用者协商分摊期限，并记入备忘录，用以备查。关于账本及开设科目1）内账主要是内部使用，所以，手续可相应简化，所有资料和数据妥善保管即可。登账工作一般比较烦琐，做内账时一般只记往来账（currentaccount），其他如存货、费用都不设账本，改为EXCEL跟进。2）至于具体的开设科目，每个企业都有自己的特点，视需求而定，一般不可缺少的有：资金类（funds）、往来账项（currentaccounts）、费用（expenses）、固定资产（fixedassets）、存货（inventory）、权益（equity）、损益（profitandloss）等类别。上一页返回6.7Extendedreading

Thegeneralledger

Thegeneralledgerisacollectionofthegroupofaccountsthatsu