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1、LessonEightAdjustingProceduresNewwords,PhrasesandSpecialTermsTrialbalance试算平衡表Alistingofthebalancesonalltheaccountsofanorganizationwithdebitbalancesinonecolumnandcreditbalancesintheother.Iftheprocessesofdouble-entrybook-keepinghavebeenaccurate,thetotalsofeachcolumnshouldbe
2、thesame.Newwords,PhrasesandSpecialTermsIftheyarenotthesame,checksmustbecarriedouttofindthediscrepancy.Thefiguresinthetrialbalanceaftersomeadjustments,e.g.forclosingstocks,prepaymentsandaccruals,depreciation,etc.,areusedtopreparethefinalaccounts(profitandlossaccountandbalan
3、cesheet).Newwords,PhrasesandSpecialTermsApportionment分摊（costapportionment成本分摊）Chargingaproportionofacosttoacostcentreorcostunitbecausethecostcentersorcostunitsarenotdirectlyincurringthosecostsalthoughtheyshareinincurringthem.Newwords,PhrasesandSpecialTermsAbasisofapportion
4、mentisalwaysrequired.Forexample,localauthoritybusinessratesforpremisesareseldomincurredbyindividualcostcenters,thereforefloorareaisoftenusedasabasisofapportionmenttosharethesecostsbetweenappropriatecostcenters.Newwords,PhrasesandSpecialTermsOutlaycost支出成本Theexpenditureincu
5、rredastheinitialcostofaprojectoractivity.Theoutlaycostmayincludebothcapitalexpenditureandexpenditureanworkingcapital,suchasstocksofrawmaterial.Newwords,PhrasesandSpecialTermsDeferredcredit递延贷项（deferredliability）Incomereceivedorrecordedbeforeitisearned,undertheaccrualsconce
6、pt.Theincomewillnotbeincludedintheprofitandlossaccountoftheperiodbutwillbecarriedforwardonthebalancesheetuntilitismatchedwiththeperiodinwhichitisearned.Newwords,PhrasesandSpecialTermsAcommonexampleofadeferredcreditisagovernmentgrant.Thegrantisshownasaseparateitemorundercre
7、ditorsinthebalancesheet,andanannualamountistransferredtotheprofitandlossaccountuntilthedeferredcreditbalanceisbroughttonil.Newwords,PhrasesandSpecialTermsAccrual应计Accruedcharge应计费用Accruedexpense应计费用Accruedliability应计负债Newwords,PhrasesandSpecialTermsAnestimateintheaccountso
8、fabusinessofaliabilitythatisnotsupportedbyaninvoiceorarequestforpaymentatthetimetheaccoun
