2151中文资料

2SA2151DescriptionBy adapting the Sanken unique wafer-thinner technique, thesePNP power transistors achieve power-up by decreasing thermalresistance, and provide higher voltage avalanche breakdownrating. The high power-handling capacity of the TO-3P packageallows a smaller footprint on the circuit board design. Thisseries of transistors is very well suited to not only multichannelapplications for A V (audio-visual) amplifiers and receivers,but also parallel connection applications for PA (professionalaudio system) amplifiers.Applications include the following:▪Single transistors for audio amplifiers▪Home audio amplifiers▪Professional audio amplifiers▪Automobile audio amplifiers▪ Audio market▪Single transistors for general purposeFeatures and Benefits▪Small package (TO-3P)▪High power handling capacity, 160 W▪Improved sound output by reduced on-chip impedance▪For professional audio (PA) applications, V CEO = –200 Vversions available▪Complementary to 2SC6011▪Recommended output driver: 2SA1668Audio Amplification TransistorPackage: 3 Lead TO-3PAudio Amplification Transistor2SA2151ABSOLUTE MAXIMUM RATINGS at T A = 25°CCharacteristicSymbol Rating Unit Collector-Base Voltage V CBO –200V Collector-Emitter Voltage V CEO –200V Emitter-Base Voltage V EBO –6V Collector Current I C –15A Base CurrentI B –4A Collector Power Dissipation P C 160W Junction Temperature T J 150°C Storage TemperatureT stg–55 to150°CSELECTION GUIDEPart NumberTypeh FE RatingPacking2SA2151*PNPRange O: 50 to 100Bulk, 100 pieces Range P: 70 tp 140Range Y: 90 to 180*Specify h FE range when ordering. If no h FE range is specified, order will be fulfilled with either or both range O and range Y , depending upon availability.ELECTRICAL CHARACTERISTICS at T A = 25°CCharacteristicSymbol Test ConditionsMin.Typ.Max.Unit Collector-Cutoff Current I CBO V CB = –200 V –––10μA Emitter Cutoff Current I EBO V EB = –6 V –––10μA Collector-Emitter Voltage V (BR)CEOI C = –50 mA –200––V DC Current Transfer Ratio*h FE V CE = –4 V, I C = –3 A 50–180–Collector-Emitter Saturation Voltage V CE(sat)I C = –5 A, I B = –0.5 A –––0.5V Cutoff Frequency f T V CE = –12 V, I E = 0.5 A–20–MHz Output CapacitanceC OBV CB = –10 V, I E = 0 A, f = 1 MHz–450–pF*h FE rating: 50 to 100 (O brand on package), 70 to 140 (P), 90 to 180 (Y).Audio Amplification Transistor2SA2151Performance Characteristics–I C (A )I C vs.V CEI C vs.V BE–V CE =4V Continuous–I C (A )05h FE vs. I C–V CE =4V Continuous–I C (A)h F Et (ms)Audio Amplification Transistor2SA2151–I C (A )–V CE (V)Safe Operating AreaT A = 25°C, single pulse, no heatsink, natural cooling 102030f T vs. I E –V CE = 12 V Continuousf T (M H z )I E (A)P C vs. T AT A (°C)P (W )Performance Characteristics, continuedAudio Amplification Transistor2SA2151Terminal core material: CuTerminal treatment: Ni plating and solder dip Heat sink core material: Cu Heat sink treatment: Ni plating Leadform number: 100Dimensions in millimetersBranding codes (exact appearance at manufacturer discretion):1st line, type: A21512nd line, lot: YM H Where: Y is the last digit of the year of manufacture M is the month (1 to 9, O, N, D )H is the h FE rating (O, P , or Y ; for values see footnote, Electrical Characteristics table)PACKAGE OUTLINE DRAWING, TO-3PLeadframe plating Pb-free. Device composition includes high-temperature solder (Pb >85%), which is exempted from the RoHS directive.Audio Amplification Transistor 2SA2151Because reliability can be affected adversely by improper storage environments and handling methods, please observe the following cautions.Cautions for Storage• Ensure that storage conditions comply with the standard temperature (5°C to 35°C) and the standard relative humidity(around 40 to 75%); avoid storage locations that experienceextreme changes in temperature or humidity.• Avoid locations where dust or harmful gases are present and avoid direct sunlight.• Reinspect for rust on leads and solderability of products that have been stored for a long time.Cautions for Testing and HandlingWhen tests are carried out during inspection testing and otherstandard test periods, protect the products from power surgesfrom the testing device, shorts between adjacent products, and shorts to the heatsink.Remarks About Using Silicone Grease with a Heatsink• When silicone grease is used in mounting this product on a heatsink, it shall be applied evenly and thinly. If more siliconegrease than required is applied, it may produce stress.• Coat the back surface of the product and both surfaces of the insulating plate to improve heat transfer between the product and the heatsink.• Volatile-type silicone greases may permeate the product and produce cracks after long periods of time, resulting in reducedheat radiation effect, and possibly shortening the lifetime of theproduct.• Our recommended silicone greases for heat radiation purposes, which will not cause any adverse effect on the product life, areindicated below:Type SuppliersG746Shin-Etsu Chemical Co., Ltd.YG6260GE Toshiba Silicone Co., Ltd.SC102Dow Corning Toray Silicone Co., Ltd.Heatsink Mounting Method• Torque When Tightening Mounting Screws. Thermal resistance increases when tightening torque is low, and radiation effects are decreased. When the torque is too high, the screw can strip, the heatsink can be deformed, and distortion can arise in the product frame.To avoid these problems, observe the recommended tightening torques for this product package type, TO-3P (MT-100): 0.686 to 0.882 N•m (7 to 9 kgf•cm).• Diameter of Heatsink Hole: < 4 mm. The defl ection of the press mold when making the hole may cause the case material to crack at the joint with the heatsink. Please pay special attention for this effect.Soldering• When soldering the products, please be sure to minimize the working time, within the following limits:260±5°C 10 s350±5°C 3 s• Soldering iron should be at a distance of at least 1.5 mm from the body of the productsElectrostatic Discharge• When handling the products, operator must be grounded.Grounded wrist straps worn should have at least 1 MΩ ofresistance to ground to prevent shock hazard.• Workbenches where the products are handled should begrounded and be provided with conductive table and floor mats.• When using measuring equipment such as a curve tracer, the equipment should be grounded.• When soldering the products, the head of soldering irons or the solder bath must be grounded in other to prevent leak voltagesgenerated by them from being applied to the products.• The products should always be stored and transported in our shipping containers or conductive containers, or be wrapped inaluminum foil.Audio Amplification Transistor 2SA2151The products described herein are manufactured in Ja p an by Sanken Electric Co., Ltd. for sale by Allegro MicroSystems, Inc.Sanken and Allegro reserve the right to make, from time to time, such de p ar t ures from the detail spec i f i c a t ions as may be re q uired to per m it im-p rove m ents in the per f or m ance, reliability, or manufacturability of its prod u cts. Therefore, the user is cau t ioned to verify that the in f or m a t ion in this publication is current before placing any order.When using the products described herein, the ap p li c a b il i t y and suit a bil i t y of such products for the intended purpose shall be reviewed at the users responsibility.Although Sanken undertakes to enhance the quality and reliability of its prod u cts, the occurrence of failure and defect of semi c on d uc t or products at a certain rate is in e v i t a b le.Users of Sanken products are requested to take, at their own risk, preventative measures including safety design of the equipment or systems against any possible injury, death, fires or damages to society due to device failure or malfunction.Sanken products listed in this publication are designed and intended for use as components in general-purpose electronic equip m ent or apparatus (home ap p li a nc e s, office equipment, tele c om m u n i c a t ion equipment, measuring equipment, etc.). Their use in any application requiring radiation hardness assurance (e.g., aero s pace equipment) is not supported.When considering the use of Sanken products in ap p li c a t ions where higher reliability is re q uired (transportation equipment and its control systems or equip m ent, fire- or burglar-alarm systems, various safety devices, etc.), contact a company sales representative to discuss and obtain written confirmation of your spec i f i c a t ions.The use of Sanken products without the written consent of Sanken in applications where ex t reme l y high reliability is required (aerospace equip-ment, nuclear power-control stations, life-support systems, etc.) is strictly prohibited.The information in c lud e d herein is believed to be accurate and reliable. Ap p li c a t ion and operation examples described in this pub l i c a t ion are given for reference only and Sanken and Allegro assume no re s pon s i b il i t y for any in f ringe m ent of in d us t ri a l property rights, intellectual property rights, or any other rights of Sanken or Allegro or any third party that may result from its use.Anti radioactive ray design is not considered for the products listed herein.Copyright © 2006 Allegro MicroSystems, Inc.This datasheet is based on Sanken datasheet SSE-23012。

Features••15.6V zener clamp on Vcc •True micropower start up•••••••••••ESD protection on all leads •Also available LEAD_FREEPreliminary Data Sheet No. PD60131-LSELF-OSCILLATING HALF-BRIDGE DRIVERProduct SummaryIR21531D(S) & (PbF)Descriptioncorporates a high voltage half-bridge gate driver with a front end oscillator similar to the industry standard CMOS 555 timer. The IR21531 provides more functionality and is easier to use than previous ICs. A shutdown pin, so that both gate driver outputs can be disabled using a low voltage control signal. In addition, the gate driver output pulse widths are the same once the rising undervoltage lockout threshold on V CC and by increasing the undervoltage lockout hysteresis to 1V. Finally, special attention has been payed to maximizing the latch immunity of the device, and providing comprehensive ESD protection on all pins. 1IR21531D(S) & (PbF)2Note 1:This IC contains a zener clamp structure between the chip V CC and COM which has a nominal breakdown voltage of 15.6V. Please note that this supply pin should not be driven by a DC, low impedance power source greater than the V CLAMP specified in the Electrical Characteristics section.Note 2:Care should be taken to avoid output switching conditions where the V S node flies inductively below ground by more than 5V.Note 3:Enough current should be supplied to the V CC pin of the IC to keep the internal 15.6V zener diode clamping the voltage at this pin.Recommended Operating ConditionsFor proper operation the device should be used within the recommended conditions.Absolute Maximum RatingsAbsolute maximum ratings indicate sustained limits beyond which damage to the device may occur. All voltage param-eters are absolute voltages referenced to COM, all currents are defined positive into any lead. The thermal resistance and power dissipation ratings are measured under board mounted and still air conditions.IR21531D(S) & (PbF)3Symbol ComponentMin.Max.UnitsR T Timing resistor value 10— k ΩC TC T pin capacitor value330—pFRecommended Component ValuesIR21531D(S) & (PbF)4Electrical CharacteristicsV BIAS (V CC , V BS ) = 12V, C L = 1000 pF, C T = 1 nF and T A = 25°C unless otherwise specified. The V IN , V TH and I IN parameters are referenced to COM. The V O and I O parameters are referenced to COM and are applicable to the respective output leads: HO or LO.IR21531D(S) & (PbF)58 Lead DIP 8 Lead SOICIR21531(D)IR21531SNOTE: The IR21531D is offered in 8 lead DIP only.SymbolDescriptionV CC L ogic and internal gate drive supply voltage R T Oscillator timing resistor input C T Oscillator timing capacitor input COM IC power and signal ground LO L ow side gate driver outputV S High voltage floating supply return HO High side gate driver outputV BHigh side gate driver floating supplyLead DefinitionsElectrical Characteristics (cont.)IR21531D(S) & (PbF) 6Functional Block Diagram for IR21531(S) Functional Block Diagram for IR21531DIR21531D(S) & (PbF)8Figure 1. Input/Output Timing DiagramFigure 3. Deadtime Waveform DefinitionsR TTCLAMPR T Figure 2. Switching Time Waveform Definitions(HO)(LO)IR21531D(S) & (PbF)9Per SCOP 200-002Basic Part (Non-Lead Free)8-Lead PDIP IR21531D order IR21531D 8-Lead SOIC IR21531S order IR21531S Leadfree Part8-Lead PDIP IR21531D order IR21531DPbF 8-Lead SOIC IR21531S order IR21531SPbFIR WORLD HEADQUARTERS: 233 Kansas St., El Segundo, California 90245 Tel: (310) 252-7105This product has been qualified per industrial levelData and specifications subject to change without notice. 4/2/2004。

The following occupations are listed in Skill Type 0, Skill Level A or B of the National Occupation Classification List.Code A0632Accommodation Service Managers旅店服务经理5135Actors and Comedians演员和喜剧演员1221Administrative Officers管理官员0114Administrative Services Managers (other)管理服务经理0312Administrators - Post-Secondary Education and Vocational管理员-中等职业与教育2146Aerospace Engineers航空工程师2222Agricultural and Fish Products Inspectors农业与渔业产品检查员8252Agricultural and Related Service Contractors and Managers农业的及与此相关服务承包人，管理者2123Agricultural Representatives, Consultants and Specialists农业代表，顾问，专家2271Air Pilots, Flight Engineers and Flying Instructors飞行员，航空工程师，航空讲师2272Air Traffic Control and Related Occupations交通控制及与此相关的职业2244Aircraft Instrument, Electrical and Avionics Mechanics, Technicians and Inspectors航空器，航空电子机械工，技术员，检察员7315Aircraft Mechanics and Aircraft Inspectors航行器检查员3234Ambulance Attendants and Other Paramedical Occupations救护人员以及其它辅助医务的职业5231Announcers and Other Broadcasters广播员及其他广播工作者8257Aquaculture Operators and Managers水产业经营着，管理者2151Architects建筑师2251Architectural Technologists and Technicians建筑技术专家，技术员0212Architecture and Science Managers建筑与科学管理人员5113Archivists档案保管员5244Artisans and Craft persons工匠和工艺人员1235Assessors, Valuators and Appraisers审核师，评估师，鉴定师5251Athletes运动员5225Audio and Video Recording Technicians音频与视频录入技师3141Audiologists and Speech-Language Pathologists听觉病矫正专家和语言病理学者5121Authors and Writers作家7321Automotive Service Technicians, Truck Mechanics and Mechanical Repairers汽车服务技术员，卡车机械工，机械修理工人6252Bakers面包师0122Banking, Credit and Other Investment Managers银行，信贷和其他投资管理者2221Biological Technologists and Technicians生物学技术专家，技术员2121Biologists and Related Scientists生物学家及与此相关的科学家7266Blacksmiths and Die Setters铁匠和磨具技师7262Boilermakers锅炉制造工1231Bookkeepers簿记员7281Bricklayers砖匠5224Broadcast Technicians广播技术员4163Business Development Officers and Marketing Researchers and Consultants商业发展官员，市场研究员，顾问0123Business Services Managers (other)商业服务管理人6251Butchers and Meat Cutters - Retail and Wholesale屠夫，肉类零售商，批发商Code C7272Cabinetmakers家具师Cable Television Service and Maintenance Technicians有线电视服务与维护技术员3217Cardiology Technologists心脏病技术专家7271Carpenters木匠9231Central Control and Process Operators, Mineral and Metal Processing中央控制程序操作员，矿物与金属处理人员6241Chefs厨师2134Chemical Engineers化学工程师2211Chemical Technologists and Technicians化学技术专家与技术人员2112Chemists化学家3122Chiropractors脊髓指压治疗者2231Civil Engineering Technologists and Technicians土木工程技术专家，技术员2131Civil Engineers土木工程师6215Cleaning Supervisors清洁监督员5252Coaches教练4131College and Other Vocational Instructors学院及其他职业讲师7382Commercial Divers商业潜水者0643Commissioned Officers, Armed Forces服役官员，路海空三军0641Commissioned Police Officers服役的警察官员4212Community and Social Service Workers团体与社会服务工人0213Computer and Information Systems Managers计算机信息系统管理人员2281Computer and Network Operators and Web Technicians计算机网络操作员和网络技术员2147Computer Engineers (Except Software Engineers)计算机工程师（除软件工程师）2174Computer Programmers and Interactive Media Developers计算机程序员交互介质开发者7282Concrete Finishers混凝土润饰者5132Conductors, Composers and Arrangers乐队指挥，作曲家，1226Conference and Event Planners会议和事件计划者2224Conservation and Fishery Officers保护与渔业官员5112Conservators and Curators管理员，监督官2234Construction Estimators建筑评估者2264Construction Inspectors建筑检查员0711Construction Managers建筑管理者7311Construction Millwrights and Industrial Mechanics (Except Textile)建筑造水车木匠和工业机械师（除纺织方面）7215Contractors and Supervisors, Carpentry Trades木工工作交易承包人，监督人7212Contractors and Supervisors, Electrical Trades and Telecommunications电与通讯承包人，监督人7217Contractors and Supervisors, Heavy Construction Equipment Crews建筑设备队承包人，监督人7216Contractors and Supervisors, Mechanic Trades机械贸易承包人，监督人7214Contractors and Supervisors, Metal Forming, Shaping and Erecting Trades金属塑造贸易承包人，监督人7219Contractors and Supervisors, Other Construction Trades, Installers, Repairers其他的建筑贸易安装工，修理工7213Contractors and Supervisors, Pipefitting Trades管道安装贸易承包人，监督人6242Cooks厨师1227Court Officers and Justices of the Peace法院官员1244Court Recorders and Medical Transcriptions法庭记录员和医学打字员7371Crane Operators起重机操作者1236Customs, Ship and Other Brokers海关，海运及其他经纪人5134Dancers舞蹈演员2172Database Analysts and Data Administrators数据库分析家和数据管理者2273Deck Officers, Water Transport水路运输官员3222Dental Hygienists and Dental Therapists牙科卫生学家牙科临床医学家3223Dental Technologists, Technicians and Laboratory牙科技术专家，技术员，试验员3113Dentists牙科医生3221Denturists牙托技师3132Dietitians and Nutritionists营养学家2253Drafting Technologists and Technicians制图技术专家，技术员7372Drillers and Blasters D Surface Mining, Quarrying and Construction采矿，采石和建筑钻孔者，爆破工6214Dry Cleaning and Laundry Supervisors烘干与洗衣管理者CodeE4214Early Childhood Educators and Assistants早期儿童教育家和助教4162Economists and Economic Policy Researchers and Analysts经济学家，经济政策研究员，分析员Editors编辑4166Education Policy Researchers, Consultants and Program Officers教育政策研究员，顾问，计划官员4143Educational Counselors教育顾问7332Electric Appliance Services and Repairers电器服务修理工2241Electrical and Electronics Engineering Technologists and Technicians电子工程技术专家，技术员2133Electrical and Electronics Engineers电子工程师7333Electrical Mechanics电子机械师7244Electrical Power Line and Cable Workers电线，电缆工7241Electricians (Except Industrial and Power System)电学家（除工业电力系统）3218Electroencephalographic and Other Diagnostic Technologists, n.e.c.脑电图仪及其他诊断技术专家2242Electronic Service Technicians (Household and Business)电子服务技术员（家庭或是商业上的）7318Elevator Constructors and Mechanics电梯建筑师，机械师4213Employment Counselors职业顾问2274Engineer Officers, Water Transport水路运输工程师2262Engineering Inspectors and Regulatory Officers工程检查员和调整官员0211Engineering Managers工程管理者1222Executive Assistants行政助理6213Executive Housekeepers行政女管家CodeF0721Facility Operation and Maintenance Managers设备操作与维护管理者4153Family, Marriage and Other Related Counselors家庭，婚姻及与此相关的顾问8253Farm Supervisors and Specialized Livestock Workers农场管理者和专门家畜工人8251Farmers and Farm Managers农场主，农场管理者5222Film and Video Camera Operators电影和视频照相操作者1112Financial and Investment Analysts金融投资分析家1111Financial Auditors and Accountants财政审核师，会计师0111Financial Managers财政管理者1114Financial Officers (other)财政关员（及其他）0642Fire Chiefs and Senior Firefighting Officers高级消防官员6262Firefighters消防员8261Fishing Masters and Officers捕鱼业官员8262Fishing Vessel Skippers and Fishermen/women渔夫7295Floor Covering Installers地面安装工6212Food Service Supervisors食品服务监督员2122Forestry Professionals林业专业人员2223Forestry Technologists and Technicians林业技术专家，技术员6272Funeral Directors and Embalmers殡仪主管和尸体防腐者CodeG7253Gas Fitters加油工2212Geological and Mineral Technologists and Technicians地质，矿物技术专家，技术员2144Geological Engineers地质工程师2113Geologists, Geochemists and Geophysicists地理学家，地球物理学者7292Glaziers装玻璃工人0412Government Managers - Economic Analysis, Policy Development政府管理者-经济分析，政策发展0413Government Managers - Education Policy Development and Program Administration教育政策发展与计划政府管理着0411Government Managers - Health and Social Policy Development and Program Administration政府管理者-健康与社会政策发展、计划管理6234Grain Elevator Operators升降谷物操作者5223Graphic Arts Technicians绘画技术员5241Graphic Designers and Illustrators制图师，图解者CodeH6271Hairstylists and Barbers发式专家，理发师3151Head Nurses and Supervisors护士长3123Health Diagnosing and Treating (Other Professional Occupations)健康诊断和处理及其他专业性职业4165Health Policy Researchers, Consultants and Program Officers健康政策研究者，顾问，规划官员7312Heavy-Duty Equipment Mechanics重型设备机械师0112Human Resources Managers人力资源管理者Code I1228Immigration, Employment Insurance and Revenue Officers移民，雇佣保险与税收官员2141Industrial and Manufacturing Engineers工业制造工程师2252Industrial Designers工业设计家7242Industrial Electricians工业电学家2233Industrial Engineering and Manufacturing Technologists and Technicians工业工程制造技术专家，技术员2243Industrial Instrument Technicians and Mechanics工业器械技术员，机械员2171Information Systems Analysts and Consultants信息系统分析家，顾问2263Inspectors in Public and Environmental Health and Occupational Health and Safety公共场所环境健康，职业健康与安全检察员，4216Instructors (other)讲师（及其他）4215Instructors and Teachers of Persons with Disabilities残疾人教师7293Insulators绝缘工1233Insurance Adjusters and Claims Examiners保险调整者和要求主考者6231Insurance Agents and Brokers保险代理，经纪人1234Insurance Underwriters保险业者Insurance, Real Estate and Financial Brokerage Managers保险、不动产，财政管理者5242Interior Designers内部设计家7264Ironworkers铁工厂工人Code J7344Jewellers, Watch Repairers and Related Occupations珠宝商，修表工及与次相关的职业5123Journalists新闻记者4111Judges法官1227Justices of the Peace和平仲裁者CodeL2254Land Survey Technologists and Technicians土地测量技术专家，技术员2154Land Surveyors土地测量员2225Landscape and Horticultural Technicians and Specialists地形与园艺技术员，专家2152Landscape Architects地形建筑师8255Landscaping and Grounds Maintenance Contractors and Managers景观美化和地面维护承包人，管理者4112Lawyers and Quebec Notaries律师和魁倍克公证人Legal Secretaries法律秘书0011Legislators立法者5111Librarians图书管理员5211Library and Archive Technicians and Assistants图书和档案技术员，助理0511Library, Archive, Museum and Art Gallery Managers图书，档案，博物馆，艺术画廊管理者3233Licensed Practical Nurses有实践经验的护士1232Loan Officers信贷官员8241Logging Machinery Operators伐木机械操作工Code M7316Machine Fitters机械工7231Machinists and Machining and Tooling Inspectors机械师，加工检查员0512Managers - Publishing, Motion Pictures, Broadcasting and Performing Arts管理人员-出版业，动画图片，广播和表演艺术0311Managers in Health Care健康方面管理者0414Managers in Public Administration (other)公共管理方面的管理者0314Managers in Social, Community and Correctional Services社会，团体，教养服务方面的管理者0911Manufacturing Managers制造业管理者2255Mapping and Related Technologists and Technicians绘制地图及与此相关的技术专家，技术员2161Mathematicians, Statisticians and Actuaries数学家，统计学家，保险精算师2232Mechanical Engineering Technologists and Technicians机械工程技术专家，技术员2132Mechanical Engineers机械工程师3212Medical Laboratory Technicians医学实验技术员3211Medical Laboratory Technologists and Pathologists' Assistants医学实验室技术专家和病理学者助理3215Medical Radiation Technologists医学放射技术专家1243Medical Secretaries医学秘书3216Medical Sonographers医学声谱仪操作者3219Medical Technologists and Technicians (other - except Dental Health)医学技术专家，技术员（及其他除了牙齿健康）2142Metallurgical and Materials Engineers冶金和材料工程师2213Meteorological Technicians气象技术员2114Meteorologists气象学者3232Midwives and Practitioners of Natural Healing丛林，自然界健康从业者2143Mining Engineers采矿工程师4154Ministers of Religion宗教部长5226Motion Pictures, Broadcasting (other Technical and Co-ordinating Occupations)动作图片，广播（其他技术和同纵坐标相关连的职业）7322Motor Vehicle Body Repairers电动交通工具修理工7334Motorcycle and Other Related Mechanics摩托车及与此相关的机械师5212Museums and Art Galleries (related Technical Occupations)博物馆和艺术图表（与此相关的技术职业）5133Musicians and Singers音乐家和歌手Code N4161Natural and Applied Science Policy Researchers, Consultants and Program Officers自然和应用社会政策研究员，顾问，规划官员2261Nondestructive Testers and Inspectors非破坏性的检测器巡查员8254Nursery and Greenhouse Operators and Managers托儿所和花房操作者，管理者CodeO3143Occupational Therapists职业临床医学家8232Oil and Gas Well Drillers, Servicers, Testers and Related Workers石油钻孔，服务，检测以及与此相关的工人7331Oil and Solid Fuel Heating Mechanics石油和固体燃料加热机械师3231Opticians光学仪器商3121Optometrists验光师CodeP7294Painters and Decorators油漆工5136Painters, Sculptors and Other Visual Artists画家，雕刻家以及其他艺术家9234Papermaking and Coating Control Operators造纸和制衣控制操作员4211Paralegal and Related Occupations律师专业助手以及相关职业5245Patternmakers - Textile, Leather and Fur Products花样图案设计者-纺织品，皮革制品和毛皮产品5232Performers (other)表演者（及其他）1223Personnel and Recruitment Officers人员和征募新兵官员2145Petroleum Engineers石油工程师9232Petroleum, Gas and Chemical Process Operators石油，汽油和化学处理操作员3131Pharmacists药剂师5221Photographer摄影师s2115Physical Sciences (Other Professional Occupations)物理科学（及其他专业性职业）3112Physicians - General Practitioners and Family Physicians内科医师-从业者和家庭医师3111Physicians – Specialist内科医师-专家2111Physicists and Astronomers物理学者和天文学家3142Physiotherapists物理疗法技师7252Pipe fitters管道安装工7284Plasterers, Drywall Installers and Finishers and Lathers泥水匠7251Plumbers水管工人6261Police Officers (Except Commissioned)警官（除代理）0132Postal and Courier Services Managers邮政服务管理人员4122Post-Secondary Teaching and Research Assistants大专教学与研究助教7243Power System Electricians供电系统电学家7352Power Systems and Power Station Operators供电系统和发电站操作员0811Primary Production Managers (Except Agriculture)原产品管理人员（除农业）7381Printing Press Operators印刷操作员4155Probation and Parole Officers and Related Occupations缓刑和假释官员以及相关职业5131Producers, Directors, Choreographers and Related Occupations制片人，导演，舞蹈指挥以及相关职业2148Professional Engineers, n.e.c. (other)专业工程师等1122Professional Occupations in Business Services to Management管理性商业服务专业性职业5124Professional Occupations in Public Relations and Communications公共关系和通讯专业性职业4121Professors – University大学教授5254Program Leaders and Instructors in Recreation and Sport计划领导者和娱乐业，运动业讲师4168Program Officers Unique to Government政府计划官员1224Property Administrators财产管理员4151Psychologists心理学家9233Pulping Control Operators碎浆控制操作员1225Purchasing Agents and Officers代购人0113Purchasing Managers采购管理人员CodeR7361Railway and Yard Locomotive Engineers铁路和火车工程师7314Railway Carmen/women铁路女乘务员7362Railway Conductors and Brakemen/women铁路列车长2275Railway Traffic Controllers and Marine Traffic Regulators铁路交通控制员和海运交通调整员6232Real Estate Agents and Salespersons房地产代理和销售员0513Recreation and Sports Program and Service Directors娱乐、运动程序和服务主管4167Recreation, Sports and Fitness Program Supervisors Consultants娱乐、运动程序监督顾问7313Refrigeration and Air Conditioning Mechanics冷藏和空调机械工3152Registered Nurses注册护士4217Religious Occupations (other)宗教职业（及其他）0712Residential Home Builders and Renovators住宅建筑者和革新者3214Respiratory Therapists, Clinical Perfusionists and Cardio-Pulmonary Technologists呼吸临床医学家，临床灌注法医学家和心肺技术专家0631Restaurant and Food Service Managers餐饮服务经理6233Retail and Wholesale Buyers零售和批发采购员0621Retail Trade Managers零售贸易管理人6211Retail Trade Supervisors零售贸易监督员7291Roofers and Shinglers盖屋顶的人和木瓦工CodeS0611Sales, Marketing and Advertising Managers销售，市场和广告管理人员0313School Principals and Administrators of Elementary and Secondary中小学校长和管理员1241Secretaries (Except Legal and Medical)秘书（除法律和医学的）1113Securities Agents, Investment Dealers and Brokers证券代理，投资经销商，经纪人0012Senior Government Managers and Officials高级政府管理人员和公务员0013Senior Managers - Financial, Communications and Other Business高级管理人员-金融，通讯和其他商业0016Senior Managers - Goods Production, Utilities, Transportation and Construction高级管理人员-货物生产，公共事业，运输和建筑0014Senior Managers - Health, Education, Social and Community高级管理人员-健康，教育，社会和团体0015Senior Managers - Trade, Broadcasting and Other Services, n.e.c.高级管理人员-贸易，广播和其他服务性行业6216Service Supervisors (other)服务性工作监督（及其他）0651Services Managers (other)服务性工作管理人7261Sheet Metal Workers金属片工人7343Shoe Repairers and Shoemakers皮鞋匠7335Small Engine and Equipment Mechanics (other)小型发动机设备机械工4164Social Policy Researchers, Consultants and Program Officers社会政策研究员，顾问和规划官员4169Social Science, n.e.c. (Other Professional Occupations)社会科学等（以及其他专业性职业）4152Social Workers社会服务工2173Software Engineers软件工程师1121Specialists in Human Resources人力资源专家5253Sports Officials and Referees裁判员7252Sprinkler System Installers洒水装置系统安装工7351Stationary Engineers and Auxiliary Equipment Operators固定发动机操作工和辅助设备操作员7252Steamfitters, Pipe fitters and Sprinkler System Installers蒸汽，管道和洒水系统安装工7263Structural Metal and Plate work Fabricators and Fitters建筑金属和板金工加工制作者和安装工9223Supervisors, Electrical Products Manufacturing电力产品制造管理人9222Supervisors, Electronics Manufacturing电子产品制造管理人9225Supervisors, Fabric, Fur and Leather Products Manufacturing纺织，毛皮和皮革产品制造管理人1212Supervisors, Finance and Insurance Clerks金融，保险职员管理人9213Supervisors, Food, Beverage a nd Tobacco Processing食品，饮料和烟草加工管理人9215Supervisors, Forest Products Processing林产品加工管理人9224Supervisors, Furniture and Fixtures Manufacturing家具和固定设备制造管理人1211Supervisors, General Office and Administrative Support Clerks政府机关行政支持职员管理者8256Supervisors, Landscape and Horticulture地形和园艺管理人1213Supervisors, Library, Correspondence and Related Information Clerks图书馆，通信以及相关信息职员的管理人8211Supervisors, Logging and Forestry伐木和林业管理人7211Supervisors, Machinists and Related Occupations机械工以及相关职业管理人1214Supervisors, Mail and Message Distribution Occupations邮寄和通讯分发职业管理人9211Supervisors, Mineral and Metal Processing矿物和金属处理管理人8221Supervisors, Mining and Quarrying采矿和采石管理人7222Supervisors, Motor Transport and Other Ground Transit Operators电机输送以及地面运输操作员管理人9221Supervisors, Motor Vehicle Assembling机动车辆装配管理人8222Supervisors, Oil and Gas Drilling and Service石油和汽油钻孔服务管理人9226Supervisors, Other Mechanical and Metal Products Manufacturing其他机械金属产品制造管理人9227Supervisors, Other Products Manufacturing and Assembly其他产品制造和装备管理人9212Supervisors, Petroleum, Gas and Chemical Processing and Utilities石油，汽油和化工加工与利用管理人9214Supervisors, Plastic and Rubber Products Manufacturing塑胶和橡胶产品制造管理人7218Supervisors, Printing and Related Occupations印刷以及相关职业管理人7221Supervisors, Railway Transport Operations铁路运输管理人1215Supervisors, Recording, Distributing and Scheduling Occupations纪录，分配和时间安排职业管理人9216Supervisors, Textile Processing纺织品加工管理人5227Support Occupations in Motion Pictures, Broadcasting and the Performing Arts动作图片，广播和表演艺术方面支持性职业2283Systems Testing Technicians系统测试技术员Code T7342Tailors, Dressmakers, Furriers and Milliners裁缝，毛皮商，女毛制作贩卖商4142Teachers - Elementary School and Kindergarten小学、幼稚园教师4141Teachers - Secondary School中学教师6221Technical Sales Specialists - Wholesale Trade技术销售专家-批发业贸易0131Telecommunication Carriers Managers电信邮递员管理人7246Telecommunications Installation and Repair Workers电信安装和修理工7245Telecommunications Line and Cable Workers电信线路和电缆工人7317Textile Machinery Mechanics and Repairers纺织品机器机械工，修理工5243Theatre, Fashion, Exhibit and Other Creative Designers戏剧，时尚，展品及其他创造性设计者3144Therapy and Assessment (Other Professional Occupations)治疗和估价以及其他专业性职业3235Therapy and Assessment (other Technical Occupations) 治疗和估价以及其他技术性职业7283Tile setters镶嵌工人7232Tool and Die Makers工具和硬膜制作工7383Trades and Related Occupations (other)贸易以及相关的职业5125Translators, Terminologists and Interpreters翻译0713Transportation Managers运输管理人员Code U8231Underground Production and Development Miners地下生产和发展矿工7341Upholsterers装饰业者2153Urban and Land Use Planners市区用地计划者2282User Support Technicians用户支持技术员0912Utilities Managers公用事业管理人员Code V3114Veterinarians兽医3213Veterinary and Animal Health Technologists and兽医和动物健康技术专家Code W7373Water Well Drillers水井钻井工2175Web Designers and Developers网站设计家和开发者7265Welders and Related Machine Operators焊接工以及相关的机械操作员。

本资料汇总人员：潘汉平、施秋霞会计科目的中英文对照一、资产类Assets流动资产Current assets1001 现金Cash1111 应收票据Note receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money存货Inventories1301 待摊费用Deferred and prepaid expenses 1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill二、负债类Liability2111 应付票据Notes payable2121 应付账款Account payable2131 预收账款Deposit received2151 应付工资Accrued wages2171 应交税金Tax payable2181 其他应付款Other payables2191 预提费用Drawing expense in advance2311 应付债券Bonds payable'231102 债券溢价Premium on bonds'231103 债券折价Discount on bonds'231104 应计利息Accrued interest3101 实收资本(或股本) Paid-up capital(or stock)留存收益Retained earnings产品销售收入Sales revenue产品销售成本Cost of goods sold处置固定资产净收益Net income on disposal of fixed assets 出售无形资产收益Income on sales of intangible assets 5402 主营业务税金及附加Tax and associate charge5501 营业费用Operating expenses运杂费Transportation保险费Insurance premium广告费Advertising fees5502 管理费用Administrative expenses5503 财务费用Finance charge利息支出Interest exchange处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assetsQuiz #1The balance sheet of V erbeek Company as of December 31,2002, is presented below.V erbeek公司2003年12月31日的资产负债表如下Verbeek companyBalance SheetAs of December 31,2002Assets Liabilities and Stockholders’ Equity Cash $3900 Accounts payable $2985Accounts receivable 4985 Notes payable 4000Inventory 3300 Total liabilities 6985Office equipment 4800Accum.depr. (1440) Common stock $10000Furniture and fixtures 6600 Retained earnings 2960 12960Accum.depr. (2200) Total liabilities andzTotal assets 19945 stockholders’ Equity $19945The following transactions occur during the month of January 2003.以下是发生在2003年1月的业务Jan. 2 Receives payment of $1230 on accounts receivable. 收回应收账款3Purchases merchandise on account from Weight Co. $2184,2/30,n/60 f.o.b. shipping point(record at gross amount). 从Weight公司赊购商品4Receives an invoice from Ranger, a trade magazine, for advertising, $75.收到贸易杂志公司Ranger发来的广告费发票4 Sells merchandise on account to Sandstrom Co. for $1534,2/10,n/30 f.o.b. shipping point.赊销商品给Sandstrom公司4 Makes a cash sale to Kariya Inc., for $1786.现金销售给Kariya6 Sends a letter to Weight Co., regarding a slight defect in one item of merchandise received.发出信函给Weight公司，告诉对方说收到的商品有缺陷9 purchases merchandise on account from Fleury’s Novelty Company,$651.从Fleury’s Novelty公司赊购商品11 Pays freight on merchandise received from Weight Co., $76.支付从weight公司采购货物的运费11 Receives a credit memo form Weight Co. granting an allowance of $34 on defectivemerchandise(see transaction of January 6 ).收到weight公司同意给予$34折扣的函件15 Receives $600 on account to from Sandstrom Co.收回Sandstrom公司的应收账款19 Sells merchandise on account to Brett Huill,$812,2/10,n/30.赊销商品给Brett Huill公司21 Pays display clerk’s salary of $552.支付员工工资25 Sells merchandise for cash, $2350.现金销售商品27 Purchases office equipment on account,$879(begin depreciating in February ).购买办公设备（2月份开始计算折旧）29 Pays Weight Co. in full of account.全额支付weight公司货款30 Receives a note from Brett Huill in full of account.收到Brett Huill的票据31 A count of the inventory on hand reveals $2640 salable merchandise.月末盘点商品库存余额为$2640Instructions要求(a)Open ledger accounts at January 1,2003. 开2003年1月的账目并编制分录(b)Enter the transactions into ledger accounts. 记账（编制T字帐）(c)Prepare a trial balance after adjusting for depreciation; use 8-year life, straight-line method, and nosalvage for all long-term assets. Interest at 12% on the note payable is due every December 31. 编制调整分录，计提折旧（使用期限8年，直线计提折旧，无残值），应付票据的年利率为12%，编制试算平衡表(d)Prepare a balance sheet and income statement (Ignore income taxes).编制资产负债表和利润表（不考虑所得税）(e)Close the ledger. 结账(f)Take a post-closing trial balance. 编制结账后的试算平衡表Answers to Quiz #1(a) (b) (d)1-2 Cash 1230Accounts Receivable 1230 1-3 Purchases 2184Accounts Payable 2184 1-4 Advertising Expense 75Accounts Payable 75 1-4 Accounts Receivable 1534Sales 1534 1-4 Cash 1786Sales 1786 1-6 No entry1-9 Purchases 651Accounts Payable 651 1-11 Transportation-In 76Cash 76 1-11 Accounts Payable 34Purchases Allowances 34 1-15 Cash 600Accounts Receivable 600 1-19 Accounts Receivable 812Sales 812 1-21 Salary Expense 552Cash 552 1-25 Cash 2350Sales 2350 1-27 Office equipment 879Accounts Payable 879 1-29 Accounts Payable 2150Cash 2107Purchases Discounts 43 1-30 Notes Receivable 812Accounts Receivable 812 1-31-1Cost of Goods Sold 6134Purchase Allowance 34Purchase Discounts 43Purchase 2835Inventory 3300Transportation-In 76 1-31-2Inventory 2640Cost of Goods Sold 2640 1-31-3Income Summary 3494Cost of Goods Sold 3494 1-31Interest Expense 40Interest Payable 40 1-31Sales 6482Income Summary 6842 Income Summary 75Advertising Expense 75 Income Summary 552Salary Expense 552 Income Summary 119Accum.Depr.-Furn.&Fixt. 69Accum.Depr.-Off.Equip. 50 Income Summary 40Interest Expense 40 Income Summary 2202Retained Earnings 2202Notes Receivable1-30 812Furniture and Fixtures Bal. 6600Office EquipmentBal. 4800 1-27 879 Bal. 5679 2-1 5679 Common StockBal. 10000Notes PayableBal. 4000 Interest Payable Advertising Expense1-31 40 1-4 75 1-31- 75Expanations:January 29 2%*($2184-$34)=$43 Purchase DiscountsJanuary 31 Depreciation:Office Equipment $4800Furniture and Fixtures 6600Total $11400($11400/8)*1/12= $119January 31 Interest $4000*12%*1/12=$40V erbeek CompanyAdjusted Trial BalanceJanuary 31,2003Debit Credit Cash 7131Accounts Receivable 4689Notes Receivable 812Inventory 3300Office Equipment 5679Accumulated Depreciation—Office Equip. 1490 Furniture and Fixtures 6600Accumulated Depreciation-Furn.&Fixt. 2269 Accounts Payable 4590 Notes Payable 4000 Interest Payable 40 Common Stock 10000 Retained Earnings 2960 Sales 6482 Purchases 2835Advertising Expense 75Transportation-In 76Salary Expense 552Depreciation Expense 119Interest Expense 40Purchase Allowances 34 Purchase Discounts 4331908 31908 (e)V erbeek CompanyBalance SheetJ a n u a r y31,2003Assets Liabilities and Stockholder’s Equity Cash $7131 Notes payable $4000 Accounts receivable 4689 Accounts payable 4590 Notes receivable 812 Interest payable 40 Inventory 2640 Total liabilities 8630 Office equipment $5679 Common stock 10000Less: Acc.depr. Retained earnings 5162 15162 Off.equip. 1490 4189Furniture & fixtures 6600 Total liabilities andLess: Acc.depr. stockholder’s equity $23792Furn.&fixt. 2269 4331Total assets $23792Beginning balance $2960Net income 2220Ending balance $5162V erbeek CompanyIncome StatementF o r t h e M o n t h E n d e d J a n u a r y31,2003Revenue from sales $6482 Cost of Goods Sold:Inventory, January 1 $3300Purchases $2850Less: Allowances $34Discounts 43 77Net purchases 2758Transportation-In 76Net cost of purchasesCost of goods available for sale 6134Inventory, January 31 2640Cost of goods sold 3494 Gross profit 2988 Expresses:Salary expense 552Advertising expense 75Depreciation expense 119Interest expense 40 786 Net income $2202(f)V erbeek CompanyPost-Closing Trial BalanceJ a n u a r y31,2003Debit Credit Cash 7131Accounts Receivable 4689Notes Receivable 812Inventory 2640Office Equipment 5679Accumulated Depreciation—Office Equip. 1490 Furniture and Fixtures 6600Accumulated Depreciation-Furn.&Fixt. 2269 Accounts Payable 4590 Notes Payable 4000 Interest Payable 40 Common Stock 10000 Retained Earnings 5162 Totals 27551 27551Quiz #2(Adjusting Entries) The accounts listed below appeared in the December 31 trial balance of the Jane Alexander Theater.Jane Alexander电影院在12月31日的科目试算平衡表如下Debit CreditEquipment $192000Accumulated Depreciation of Equipment $60000Notes Payable 90000Admissions Revenue 380000Concessions Revenue 36000Advertising Expense 13680Salaries Expense 57600Interest Expense 1400Instructions要求(a)From the account balances listed above and the information given below prepare the annual adjusting entries necessary on December 31.根据上面给出的试算平衡表和下面的资料，在12月31日编制必要的年度调整分录1.The equipment has an estimated life of 16 years and a trade-in value of $40000 at the end of thattime.(Use straight line method.)设备预计使用年限16年，预计残值40000元，（直线折旧）2.The notes payable is a 90-day note given to the bank October 20 and bearing interest at 10%.(Use 360days for denominator.)10月20日开出90天应付票据给银行，利率为10%（按一年360天计）3.In December 2000 coupon admission books were sold at $25 each; they could be used for admissionany time after January 1. 12月销售2000份预售门票，按每份25元卖出，该门票可以在1月1日后使用4.The concession stand is operated by a concessionaire who pays 10% of gross receipts for the privilegeof selling popcorn, candy, and soft drinks in the lobby. Sales for December were $3470,and the 10% due for December has not yet been received or entered.在大堂卖爆米花，糖果和软饮料的店铺需要支付总收入的10％作为特许权的收费。