accountingenglish2

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第 二章
Unit 2 Accounting cycle Ⅰ 第二章 会计循环Ⅰ
• 1. Documenting business transactions
• 记录企业业务交易
• 1.1 External documentation 外部凭 证
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• 1.2 Internal documentation 内部凭证 • 1.2.1 invoices 发票 • 1.2.2 Credit Note 抵扣发票 • 1.2.3 Petty cash voucher 零用资金报销单
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• 2.5 Posting from the day books to ledger
• 日记账结转至总账(分类账)
• After recording day books, the next step in the accounting process is to post transactions to the accounts in the general ledger and personal ledger.
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• 2.Accounting equation 会计等式 • Asset=liability + owner’s equity
• Assets 资产
• Liability 负债
• Equity 权益
• Profit 利润
• Income 收入
• Expenses 费用
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• 2.4 Personal account 个别账户
• Personal accounts are contained in the account receivables ledger and account payables ledger.

的)
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1.1 the importance of setting up standards
➢Why should accounting standards and guidelines be set up? External users always use accounting reports in a comparative way. Without standards the data can’t be compared with each other.
➢会计期间假设。 ➢一个企业的经济生命可被人为的划分为几
个阶段。作为会计实务惯例，政府要求一 年是通用的会计周期。
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1.4 the basic accounting principles
I. To be useful, accounting information should be processed as required by the following principles:
Consistency principle
一致性原则
Timeliness principle
及时性原则
Full disclosure principle
充分揭示原则
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1.4 the basic accounting principles
Ⅱ. The principle which define the methods should be used when recognizing and measuring accounting data:
1.3 The accounting assumptions
➢Monetary unit

resources.
• The transaction is recorded at cost i.e. the
monetary value placed on the van is, in the first
instance, its cost of acquisition (HISTORICAL COST CONCEPT).
• As we have discussed at last lesson that at the end of each accounting period the final accounts are drawn up. These normally comprise three main financial statements:
• 1. The Balance Sheet
• 2. The Income Statement
• 3. The Statement of Cash Flow
• 2.2 The Effect of Transactions on the Balance Sheet
• John starts a business, selling denim clothes, trading as "John Clothing Co". On 1st January Jake opens a business bank account with $60,000 of his own money.
Hale Waihona Puke Assets Cash & Bank
John Clothing Co Balance Sheet
As at 1st January
Equity Owner’s Capital

会计英语 Accounting English2011年07月28日 13:24一：ACCOUNTING ENTIY㈠资产（Asset）1.应收账款：Accounts receivable会计操作：收到应收账款 Dr:Cash Cr:Accounts receivable外欠帐款收到：Dr:Accounts receivable Cr:Unearn receivable ;2.现金：Cash 会计操作：收到现金：Dr:Cash Cr:Accounts receivable 支付现金：Dr:Furniture Cr:Cash Dr:Accounts Payable Cr:Cash3.广告：Advertisement 会计操作：计提广告费用：Dr:Advertisement Expent Cr:Advertisement4.折旧：Depreciation 会计处理：计提折旧： Dr:Depreciation Expent Cr:Accumulated Depreciation5. 存货：Inventory6.应收票据：Note receivable 会计处理：Dr:Cash Cr:Note receivable7.办公用品：Office supplies 会计处理：购买办公用品： Dr:Officesupplies Cr:Cash8.预付租金：Prepaid rent 会计处理：计提：Dr:Rent Expent Cr:Prepaid rent9.家具：Furniture 会计处理：购买家具： Dr:Fueniture Cr:Cash10.土地：Land 会计处理：出售土地： Dr:Cash Cr:Land11.预付租金：Prepaid rent 会计处理：计提：Dr:Rent Expent Cr:Prepaid rent㈡负债（liability）1.应付账款：Accounts Payable 会计处理：支付账款：Dr:AccountsPayable Cr:Cash2.累计折旧：Accumulated Depreciation 会计处理：计提折旧：Dr:Depreciation Expent Cr:Accumulated Depreciation3.应付工资：Salary payable 会计处理：计提工资费用：Dr:Salary Expent Cr:Salary payable 支付工资：Dr:Salary Payable Cr:Cash㈢所有者权益（Owner's equity）1.Withdrawal (撤资) 会计处理：期末过度到本年利润2.投资：Investment 会计处理：投资：Dr:Investment Cr:Cash3.资本：Captial 会计处理：期初+本期过度的资本=期末资本余额㈣收入（Revenue）1. 服务收入：Service revenue 会计处理：计提服务收入：Dr:Accountsreceivable Cr:Service renenue收到：Dr:Cash Cr:Accounts receivable Dr:Unearned Servicerenenue Cr:Service renenue2.保险收入：Commission revenue 会计处理：计提：Dr:Unearned commission revenue Cr:Commission revenue3.销售收入：Sales revenue 会计处理：现金收到：Dr:Cash Cr:Sales revenue销售收入赊账处理：Dr:Accounts receivable Cr:Sales revenue㈤费用（Expent）1.公用事业费用：Utilities Expent2.租金费用：Rent Expent 会计处理：计提：Dr:Rent Expent Cr:Prepaid rent3.工资费用：Salary Expent 会计处理：计提工资费用：Dr:Salary Expent Cr:Salary payable4.办公费用：Supplies Expend 会计处理：计提：Dr:Supplies Expent Cr:Supplies5.折旧费用：Depreciation Expent 会计处理：计提折旧： Dr:Depreciation Expent Cr:Accumulated Depreciation㈥过户：Dr:Income Summary Cr:费用类科目Dr:收入类科目 Cr:Income SummaryDr:Withdrawal Cr:Income SummaryDr:Income Summary Cr:Captial二：THE ACCOUNTING CYCLEA→→→→→→→→→↓↓Transaction source document→Joural→Ledger→Worksheet→Finacial statementsB→→→Closing→→→→↓↓Analyzing→Recording→Posting→Adjusting→Preparing三：存货（Inventory）---会计处理1.购买存货：Dr:Purchase Cr:Cash OR Accounts Payable2.购货折扣与退回折让：Dr:Accounts Payable Cr:CashPurchase DiscountsPurchase returns and allowances3.Purchase(Dr) ---Purchase Discounts(Cr)---Purchase returnsand allowances(Cr) =Net purchase(Dr)4.运输成本：Dr:Freight In Cr :Cash5.销售折扣与销售折让、退回：Dr:Sales DiscountSales Returnsand allowancesCr:Accounts receivable6.Sales revenue (Cr) ---Sales Discount (Dr)--- Sales Returnsand allowances(Dr)=Net Sales （Cr）7.Beginning inventory(Dr)+Net purchase(Dr)+Freight In =Cost of inventory ---Ending inventory=Cost of goods sold。