会计英语课件Unit 14.ppt

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1、AccountingEnglishUnitFourteenLearningObjectivesUnitFourteentodefinetheledgerandposting;todescribetheformatsofledger;tostatetherelationshipbetweensubsidiaryaccountsinsubsidiaryledgerandcontrolaccountsingeneralledger;todescribethestepsofposting;toposttotheg

2、eneralledgerandsubsidiaryledger;topreparethechartsofaccounts.Aswediscussedintheprecedingsection,atransactionisfirstrecordedinajournal.Thus,journalisahistoryoftransactionsbydate.Periodically,thejournalentriesaretransferredtotheaccountsintheledger.Theledger

3、isahistoryoftransactionsbyaccount.Warming-upUnitFourteenVocabularyUnitFourteenpostnotationomitabbreviatecontrollingaccountalphabeticalmanually过账注释省略缩写控制账户按字母顺序的手工地NotesUnitFourteengeneralledger(theledgercontainingthenominalaccountsandrealaccountsnecessary

4、topreparetheaccountsofanorganization.Thisledgerisdistinguishedfromthepersonalledgers,suchasthedebtors’ledgerandcreditors’ledger,whichcontaintheaccountsofcustomersandsuppliersrespectively.)总分类账它包括财务报表上全部账户的正式分类账。即以账户为分类标准所设置的整体性账户，汇总登记记录与日记账上的经济业务。在总分类账中的一

5、些账户属于统制账户，可与辅助分类账互相核对，便于查找记账错误。NotesUnitFourteensubsidiaryledger明细分类账它是一组辅助或称明细账户，其总额要与统制账户一致，如应收账款分类账、应付账款分类账等。凡是总分类账中某一账户的内容较繁，均可设置明细分类账。Inamanuallymaintainedbookkeepingsystem,T-accountledgerisoftenused.T-accountledgerhastwocolumns,withthedebitontheleft

6、andthecreditontheright.在传统的手动记账系统中,T字分类账经常被用到.T字分类账有两栏,借方在左,贷方在右。NotesUnitFourteenAcontrolaccountisanaccountingeneralledgerthatshowsthetotalbalanceofallthesubsidiaryaccountsrelatedtoit.Subsidiaryledgerisagroupofrelatedaccountsshowingdetailssupportingthere

7、latedgeneralledgercontrolaccountbalance.Thesumofsubsidiaryaccountsshouldagreewiththebalanceintherelatedgeneralledgercontrolaccountafterposting.控制账户是一个体现了所有相关明细分类账户余额的总账户。明细分类账是一组单独记录总控制账户具体信息的账户。明晰分类账的金额应该与相关的总控制账户转账之后的余额一致。NotesUnitFourteenThefirstdigitr

8、eferstothemajorfinancialstatementclassifications.Assetsareoftennumberedbeginningwith1,liabilitieswith2,owners’equitywith3,revenuewith4,andexpenseswith5.Thesecondandthirddigitsinanaccountnumberindicatewheretheaccount