大学会计英语课件陈庆柏 主编978 7 81134 917 7unit 14.ppt

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1、大学会计英语CollegeEnglishforWesternAccounting陈庆柏王景仙主编UnitFourteenBank’sBasicAccountingRecordsandMethodsWarming-upQuestionsCanyougiveanexampletoshowthemeaningofcashaccountingandaccrualaccounting?Whataccountingmethoddobanksusetorecognizeincomeandexpenses?Whydobanksusethismethod?Sugg

2、estedAnswersCanyougiveanexampletoshowthemeaningofcashaccountingandaccrualaccounting?Studentscangivethemownexamples.SuggestedAnswersWhataccountingmethoddobanksusetorecognizeincomeandexpenses?Whydobanksusethismethod?Banksusetheaccrualmethodofaccountinginordertoaccuratelyreflect

3、thepaymentofinterestonliabilitiesandreceiptofinterestonloans.Notes1.topostvt.过账=enteraniteminaledge,usu.fromabookofprimeentry;posting=theprocessofaddingdepositstoanaccountbalanceandsubtractchecksandotherwithdrawals2.beenteredinjournalsandledges记入分类账和总分类账中3.accrualmethod权责发生制，

4、应计（方）法，应计法=accrualaccounting(method)—theaccountingmethodofrecordingallincomewhenitisearnedandallexpenseswhentheyareincurred.4.proofsheet账目验证单5.microfilmn.缩微胶卷或照片6.customersbankstatements给客户的对账单=therecordpreparedbyabankforacustomer,listingalldebitsandcreditsfortheperiodandthec

5、losingbalanceintheaccount7.archivesn.档案室8.generalledger总分类账册=theconsolidated,summarybooksofaccountinabank,showingallthechangesinthebank’sfinancialconditionandbringingtogetherallbranchesanddepartmentaltotals.Notes9.demanddepositaccounts活期存款账户（美式）10.savingsaccounts储蓄账户=anintere

6、st-bearingrelationshipusedbyacustomertoaccumulatefunds.Savingsaccountshavenofixedmaturitydate.11.demanddeposits活期存款=fundsthatmaybewithdrawnfromabankwithoutadvancenoticecheckingaccounts（支票账户）themostcommonformofdemanddeposits12.checkingaccount支票活期存款账户=ademandaccountsubjecttowit

7、hdrawalbycheckoffundsondeposit13.cashaccountingmethod收付实现制（解释详见课文）14.certificateofdeposit存款单=anegotiableortransferablereceiptforfundsdepositedwithabank,payabletotheholderatsomespecifieddate(notlessthan30daysafterissuance)andbearinginterest14.1BasicAccountingRecordsReasonsforK

8、eepingRecordsTomanageitsfundsforallconcernedpartiesabankmustkeepreco