资源描述：
《立信《会计专业英语》课件LESSON FIVE》由会员上传分享，免费在线阅读，更多相关内容在应用文档-天天文库。
1、LESSONFIVELEDGERACCOUNTSNewWords,PhrasesandSpecialTermsLedger总账分类账Acollectionofaccountsofsimilartype.Traditionallyaledgerwasalargebookwithseparatepagesforeachaccount.Inmodernsystems,ledgersmayconsistofseparatecardsorcomputerrecords.NewWords,PhrasesandSpecialTermsThemostcommonledgersarethenominalled
2、gercontainingtheimpersonalaccounts,thedebtors(orsales)ledgercontainingtheaccountsofanorganization’scustomers,andthecreditors’(orpurchases)ledgercontainingtheaccountsofanorganization’ssupplies.NewWords,PhrasesandSpecialTermsNominalledger名义账户（generalledger总账）Theledgercontainingthenominalaccounts（名义账户
3、）andrealaccounts（实账户）necessarytopreparetheaccountsofanorganization.Thisledgerisdistinguishedfromthepersonalledgers,suchasthedebtors’ledger（债务人分类账，销售分类账）andcreditors’ledger（债权人分类账）,whichcontaintheaccountsofcustomersandsuppliesrespectively.NewWords,PhrasesandSpecialTermsNominalaccount名义账户Aledgeraccou
4、ntthatisnotapersonalaccountinthatitbearsthenameofaconcept,e.g.lightandheat,baddebts,investments,etc.,ratherthanthenameofaperson.Theseaccountsarenormallygroupedinthenominalledger.NewWords,PhrasesandSpecialTermsPersonalaccount业主往来账户Accountsusedtorecordtransactionswithpersons,forexample,debtorsandcred
5、itors.NewWords,PhrasesandSpecialTermsRealaccounts实账户Aledgeraccountforsometypesofproperty(e.g.landandbuildings,plant,investments,stock)todistinguishitfromanominalaccount,whichwouldbeforrevenueorexpenseitems(e.g.sales,motorexpenses,discountreceived,etc.)Thisdistinctionisnowlargelyobsolete（陈旧的，作废的）and
6、bothsetsofaccountsaremaintainedinthesameledger,usuallyreferredtoasthenominalledger.NewWords,PhrasesandSpecialTermsDebit借方Anentryontheleft-handsideofanaccountindouble-entrybook-keepingthatincreaseseithertheassetsortherecordedexpenditureoftheorganizationkeepingthebook.Inthecaseofabankaccount,adebitsh
7、owsanoutflowoffundsfromtheaccount.NewWords,PhrasesandSpecialTermsCredit信用Thereputationandfinancialstandingofapersonororganization.信用额度Thesumofmoneythatatraderallowsacustomerbeforerequiringpayment.信用能力Theabi
