会计英语课件Unit 13.ppt

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1、AccountingEnglishUnitThirteenLearningObjectivesUnitThirteentodefinejournalsandjournalizing;toidentifythebasicstepsintherecordingprocess;todescribetherelationshipbetweenspecialjournalsandgeneraljournals;torecordtransactionsinjournal.Whenalargenumberoftransactionsareinvolve

2、d,errorsinanalyzingorrecordingtransactionsareverydifficulttofind.Whatshouldwedo?Warming-upUnitThirteenVocabularyUnitThirteengeneraljournalspecialjournalsalesjournalcashreceiptsjournalpurchasesjournalcashpaymentsjournaljournalizingchronologicalrecordinvoiceregistercashdisb

3、ursementsjournaldivisionoflaborjournalentrydebitcredit普通日记账特别日记账销货日记账现金收入日记账赊购日记账现金支出日记账登日记账序时记录发票登记簿现金支出日记账分工日记账分录借记贷记NotesUnitThirteenWhenthismethodisused,however,itisverydifficulttofollowindividualtransactionswiththedebitrecordedinoneaccountandthecreditinanother.然而，当使用

4、此方法时，很难随时将每笔具体业务记入某账户的借方和另一账户的贷方。Thetypesofspecialjournalsuseddependlargelyonthetypesoftransactionthatoccurfrequentlyinabusinessenterprise.特殊日记账的种类主要是根据企业日常的经济业务才决定的。(它用来登记经常发生的性质相同的经济业务，如现金日记账、销售日记账、购货日记账等。)NotesUnitThirteenThegeneraljournal(orjournal)isabookoforiginalen

5、trythatlinksthedebitsandcreditsofindividualtransactionsbyprovidingacompleterecordofeachtransactioninoneplace,inchronologicalorder.普通日记账（或称总日记账）是通过按时间顺序在同一地方提供每一笔业务的完整记录与具体业务的借贷双方相联系的原始分录的记录。(普通日记账。它用以记录不经常发生的经济业务，这些经济业务在专用日记账中不予记载。)Thewaytosavethelaboristodividethetransac

6、tionsintogroupsoflikenatureandtorecordthemrespectivelyinspecialjournals.有一种方法可以很好的节省劳动资源,那就是将不同的账户按照它们的性质分别进行记录.NotesUnitThirteencreditsales:asalemadeontermsinwhichcashistobepaidatanagreedfuturedate.Asthedebtors,whoarecustomerstowhomcreditsaleshavebeenmade,pay,thedebtors’

7、controlaccountbalancewillbereduced.赊销(信用销售)。它是在交付商品或提供服务的时候不收取现款，而允许买方在以后付款的一种销售方式。ExercisesUnitThirteenII.TermsStudy.MatchthetermsincolumnAwiththedefinitionsincolumnB.AB1.account2.assets3.balanceoftheaccount4.debits5.double-entryaccounting6.expensesA.itemssuchassuppliest

8、hatwillbeusedinthebusinessinthefutureB.resourcesthatareownedbythebusinessC.anaccountingformthati