会计英语课件Unit4.ppt

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1、AccountingEnglishUnitFourLearningObjectivesUnitFourtoprepareadjustedtrialbalance;tousetheworksheet;tocloseentries;topreparepost-closingtrialbalance;tounderstandpreparingreversingentriesisanoptionalprocess.Inthepreviousunit,wedescribedandillustratedtheanalysisandrecordingoftransactions,

2、postingtotheledger,etc..Inthisunit,wecompleteourdiscussionoftheaccountingcyclebymakingadjustments,preparingatrialbalance,preparingfinancialstatements,etc..Warming-upUnitFourVocabularyUnitFourapportionoutlayaccrueadjustedtrialbalancereflectequalityworksheetfacilitateduplicationclosingen

3、tries分派，分摊费用，花费；支出自然增加调整后试算平衡表反映相等工作表促进加倍，重复结账分录NotesUnitFourrevenuerecognitionprinciple收入确认原则Theadjustedtrialbalanceispreparedaftertheadjustingentrieshavebeenjournalizedandposted.Itistheonethatreflectsrevisedaccountbalanceduetotheend-of-periodadjustments.Theadjustedtrialbalanceservesa

4、sthebasisforthepreparationofthefinancialstatements.在调整分录全部登记入日记账并过账后需编制调整后的试算平衡表。它反映了经期末调整后修正的账户余额，调整后的试算平衡表将作为编制财务报表的基础。NotesUnitFourInactualpractice,aworksheetispreparedtofacilitatethepreparationofformalfinancialstatements,itisusedtogatherinformationonadjustmentsandaccountbalancesfor

5、thefinancialstatements.在实践中，工作底稿是为了便于编制正式的财务报表而编制的，是用以归集财务报表所需的账户余额及调整信息。ExercisesUnitFourI.Decidewhetherthefollowingstatementsaretrueorfalse.WriteTfortrueandFforfalse.()1.Ifattheendofanaccountingperiodthereisadebitbalanceintheincomesummaryaccount,thismeansthattherevenuehasexceededexpe

6、nse.()2.Theimportantroleoftheworksheetistoaidtheaccountantbybringingtogetherallthedataneededforpreparingfinancialstatements.()3.EnteringtheadjustmentsintheAdjustmentscolumnofaworksheetmakeitunnecessarytorecordandpostadjustingentries.()4.Thepost-closingtrialbalanceisthelastcheckontheequ

7、alityofdebitsandcreditswithinthegeneralledger,beforestartinganotheraccountingperiod.()5.Aworksheetisasubstituteforthefinancialstatements.FFTTFExercisesUnitFourII.Choosethebestanswer.1.During2007,BustamanteCo.incurredsalaryexpenseof$240,000.BeginningandendingSalaryPayablewas$4,000and$