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1、会计英语1110课Text 1 Accoountinng andd Its EnvirronmenntDevelopp an aaccounnting vocabbularyy for decission mmakingg. Acccountiing iss a syystem for mmeasurring, proceessingg, andd commmunicaating finanncial inforrmatioon. Ass the “languuage oof bussinesss,” accoountinng hellps a wide rangee of ddecisiio
2、n maakers. Accoountinng dattes baacks tto anccient civillizatiions, but iits immportaance tto socciety has bbeen ggreateest siince tthe Inndustrrial rrevoluution.Apply aaccounnting conceepts aand prrincipples tto anaalyze businness ttransaactionns. Thhe thrree baasic fforms of buusinesss orgganizaat
3、ion are tthe prroprieetorshhip, tthe paartnerrship, and the ccorporrationn. Whaateverr the form, accoountannts usse thee entiity coonceptt to kkeep tthe buusinessss rrecordds sepparatee fromm the persoonal rrecordds of the ppeoplee who run iit. Acccounttants at alll levvels mmust bbe ethhical to see
4、rve ttheir intennded ppurposse. Geenerallly acccepteed acccountiing prrincipples (GAAP) guidde acccountaants iin theeir woork. AAmong thesee guiddelinees aree the entitty conncept, the reliaabilitty priinciplle, thhe cosst priinciplle, thhe goiing-cooncernn conccept, and tthe sttablemmonetaary-unnit
5、 coonceptt.Use thee accoountinng equuationn to ddescriibe ann orgaanizattions finnanciaal possitionn. In its mmost ccommonn formm, thee accoountinng equuationn is AAssetss=Liabbilitiies + Ownerrs Equuity.Use thee accoountinng equuationn to aanalyzze bussinesss trannsactiions. Transsactioons afffects
6、s a buusinessss asssets, liabiilitiees, annd ownners equuity. Thereefore, trannsactiions aare annalyzeed in termss of ttheir effecct on the aaccounnting equattion.Preparee the finanncial stateementss. Thee finaanciall stattementts commmuniccate iinformmationn for decission mmakingg by tthe enntitys
7、manaagers, owneers, aand crreditoors annd by goverrnmentt agenncies. The incomme staatemennt preesentss a viideo oof thee entiitys opeeratioons inn termms of revennues eearnedd and expennses iincurrred duuring a speecificc periiod. TTotal revennues mminus totall expeenses equall net incomme. Neet in
8、ccome oor nett losss answwers tthe quuestioon, Hoow mucch inccome ddid thhe enttity eearn, or Hoow mucch losss didd it iincur durinng thee periiod? The stateement of owwners equuity rreportts thee channges iin ownners equuity dduringg the periood. Thhe ballance sheett provvides a phootograaph off th
9、e entittys finnanciaal staandingg in tterms of itts asssets, liabiilitiees, annd ownners equuity aat a sspeciffic tiime. IIt ansswers the qquestiion, WWhat iis thee entiitys finnanciaal possitionn? Thee stattementt of ccash fflows reporrts thhe cassh comming iin andd the cash goingg out durinng thee
10、 periiod. IIt ansswers, Wherre didd cashh comee fromm , annd, Whhere ddid itt go?Evaluatte thee perfformannce off a buusinesss. Hiigh neet inccome iindicaates ssuccesss in businness; net lloss iindicaates aa bad year.New worrds accountting 会会计学，结算算 measuree 估量，衡衡量，计算processs 初步分类类，整理 apply tto 把应用于于
11、transacction 交易 principple 原理理proprieetorshhip 独资资企业，所有有权 partnerrship 合伙关系，合合伙企业corporaation 公司，企业业 entity 实体，统一一的，权益ethicall 合乎道德德的 intendeed 预期的的GAAP 普通通会计原理 guideliine 方针针，指南entity conceept 主体体概念 reliabiility princcipal 可信性原则则cost prrincippal 成本本原则 goinng-conncern conceept 持续续经营概念stable-moneyy-u
12、nitt conccept 稳稳定货币单位位的概念 equatioon 等式 ownerss equiity 投资资者权益financiial sttatemeent 财政政报表 agency 机构income stateement 损益报表 video 说说明revenuees 总收入入 incurreent 遭受受minus 减减去 balancee sheeet 资产负负债表，决算算表indicatte 表明，暗暗示 expensees 开支，消消费Text 2 Reccordinng Bussinesss TrannsactiionDefinee key accouuntingg te
13、rmms: acccountt, leddger, debitt, andd creddit. TThe acccountt can be viiewed in thhe forrm of the lletterr “T”. Thee leftt sidee of eeach TT-accoount iis itss debiit sidde. Thhe rigght siide iss its crediit sidde. Thhe leddger, whichh conttains a reccord ffor eaach acccountt, grooups aand nuumberss
14、 accoounts by caategorry in the ffollowwing oorder: asseets, lliabillitiess, andd owneers equuity (and iits suubpartts, reevenuees andd expeenses).Apply the rrules of deebit aand crredit. Asseets annd exppensess are increeased revennues aare inncreassed byy creddits. Liabiilitiees, owwners equuity,
15、and rrevenuues arre inccreaseed by crediits annd deccreaseed by debitts. Thhe siddedebitt or ccredittof thhe acccount in whhich iincreaases aare reecordeed is that accouunts norrmal bbalancce. Thhus thhe norrmal bbalancce of assetts andd expeenses is a debitt, andd the normaal ballance of liiabiliit
16、ies, owneers equuity, and rrevenuues iss a crredit. The Withddrawalls acccount, whicch deccreasees ownners equuity, normaal hass a deebit bbalancce. Reevenuees, whhich aare inncreasses inn owneers equuity, have a norrmal ccreditt balaance. Expennses, whichh are decreeases in owwners equuity, have a
17、norrmal ddebit balannce.Recordd trannsactiions in thhe jouurnal. The accouuntantt begiins thhe reccordinng proocess by ennterinng thee transsactioons iinformmationn in tthe joournall, a cchronoologiccal liist off all the bbusineesss traansacttions.Post ffrom tthe joournall to tthe leedger. The infor
18、rmatioon is then posteed-traansferrred-tto thee ledgger acccountts. Poostingg refeerencees aree usedd to ttrace amounnts baack annd forrth beetweenn the journnal annd thee ledgger. BBusineesses list theirr accoount ttitless and numbeers inn a chhart oof acccountss.Preparre a ttrial balannce iss a su
19、ummaryy of aall thhe acccount balannce inn the ledgeer. Whhen doouble-entryy accoountinng hass beenn donee corrrectlyy, thee totaal creedits in thhe triial baalancee are equall.Set upp a chhart oof acccountss for a bussinesss. Thee firsst steep in accouuntingg is tto sett up tthe chhart oof acccount
20、ss.Analyzze traansacttions withoout a journnal. DDecisiion maakers must oftenn makee deciisionss withhout aa compplete accouuntingg systtem. TThey ccan annalyzee the transsactioons wiithoutt a joournall.We cann now tracee the flow of acccountting iinformmationn throough tthese stepss:Busineess Trran
21、sacction Sourcce Doccumentts Joournall Entrry Poostingg to LLedgerr Triial Baalancee.New worrdsledger 分类帐 debitt 记入借方方的款项，借借方assets 资产 liabbilitiies 债务务subpartt 分类 chroonologgical 按时间顺序序的transfeer 转移 chaart 图表表accounttant 会会计Text 3 Meassuringg Busiiness Incomme: thhe Adjjustinng ProocessDistinnguish
22、h accrrual bbasis accouuntingg fromm cashh-basiis acccountiing. IIn acccrual-basiss accoountinng, buusinesss eveents aare reecordeed as they affecct thee entiity. IIn cassh-bassis acccountting, only thosee evennts thhat afffect cash are rrecordded. TThe caash baasis oomits imporrtant eventts succh a
23、s purchhases and ssales of asssets on acccountt. It also distoorts tthe fiinanciial sttatemeents bby labbelingg as eexpensses thhose ccash ppaymennts thhat haave loong-teerm efffectss, succh as the ppurchaases oof buiildinggs andd equiipmentt. Somme smaall orrganizzationns, usse cassh-bassis acccoun
24、tting, but tthe geenerallly acccepteed metthod iis thee accrrual bbasis.Apply the rrevenuue andd matcching princcipless. Bussinessses diivide time into definnite pperiodds-suuch ass a moonth, a quaarter, and a yeaar-too repoort the eentityys fiinanciial sttatemeents. The yyear iis thee basiic acccou
25、ntiing peeriod, but compaanies prepaare fiinanciial sttatemeents aas oftten ass theyy needd the in- fformattion. Accouuntantts havve devvelopeed thee reveenue pprinciiple tto detterminne wheen to recorrd revvenue and tthe ammount of reevenuee to rrecordd. Thee matcching princciple guidees thee accoo
26、untinng forr expeenses.Make aadjustting eentriees at the eend off the accouuntingg periiod. AAdjustting eentriees aree a reesult of thhe acccrual basiss of aaccounnting. Thesse enttries, madee at tthe ennd of the pperiodd, upddate tthe acccountts forr prepparatiion off the finanncial stateementss. O
27、nee of tthe moost immportaant piieces of buusinesss infformattion iis nett incoome orr net loss, and the aadjustting eentriees hellp to measuure thhe nett incoome off the periood. Addjustiing enntriess can be diividedd intoo fivee cateegoriees: prrepaidd expeenses, deprreciattion, accruued exxpensee
28、s, acccruedd reveenues, and unearrned rrevenuues.Preparre an adjussted ttrial balannce. TTo preepare the aadjustted trrial bbalancce, ennter tthe addjustiing enntriess .nexxt to the uunadjuusted triall balaance aand coomputee eachh accoountss balaance.Preparre thee finaanciall stattementts froom the
29、e adjuusted triall balaance .The aadjustted trrial bbalancce cann be uused tto preepare the finanncial stateementss. Thee therre finnanciaal staatemennts arre rellated as foollowss: Inccome, shownn on tthe inncome stateement, incrreasess the ownerrs caapitall, whiich allso apppearss on tthe sttateme
30、ent off owneer s equitty. Thhe endding bbalancce of capittal iss the last amounnt repportedd on tthe baalancee sheeet.New Worrdsaccruall n. 自自然增长,自自然增长额 accruall-basiis acccountiing 权责责发生制 cash-baasis aaccounnting 现金收付制制 omit vtt. 省略，删删 distortt vt. 曲解 label vvt. 把列为 definitte adjj. 明确的的,确切的 account
31、ting pperiodd 结算期 revenuee prinnciplee 收益原则则 matchinng priinciplle 配比原原则 adjustiing enntriess 调整分录录 update vt . 使现代化 net inccome 纯纯收入 prepaidd expeenses 待摊费用 depreciiationn n.贬值值 accruedd expeense 应应计费用 accruedd reveenues 应计收入 unaccruued revennues 未未实现收入 adjusteed triial baalancee 经调整过过的试算表 unadjuss
32、ted ttrial balannce 未经经调整过的试试算表 Text 4 Complletingg the Accouuntingg Cyclle Prepaare ann accoountinng worrksheeet, Thhe acccountiing cyycle iis thee proccess bby whiich thhe acccountaants pproducce thee finaanciall stattementts forr a sppeciall periiod off timee. Thee cyclle staarts wwith tthe beegi
33、nniing acccountt balaances. Duriing thhe perriod，the bbusineess joournallizes transsactioons & postss themm to tthe leedger accouunts. At thhe endd of tthe peeriod, the traill balaance iis preeparedd, andd the accouunts aare addjusteed in orderr to mmeasurre thee periiods net iincomee or nnet looss.
34、 CCompleetion of thhe acccountiing cyycle iis aidded byy use of a work sheett. Thiis mullticollumnedd docuument summaarizess the effeccts off all the aactiviity off the periood. Use tthe woork shheet tto commpletee the accouuntingg cyclle. Thhe worrk sheeet iss neitther aa jourrnal nnor a ledgeer bu
35、tt mereely a conveenientt deviice foor commpletiing thhe acccountiing cyycle. It haas collumns for tthe trrail bbalancce, thhe adjjustmeents, the aadjustted trrail bbalancce, thhe inccome sstatemment, and tthe baalancee sheeet. Itt aidss the adjussting proceess, aand itt is tthe pllace wwhere the pp
36、eriodds neet inccome oor nett losss is ffirst compuuted. The wwork ssheet also proviides aa dataa for the ffinanccial sstatemments & thee clossing eentriees. Itt is nnot, hhoweveer, neecessiity. TThe acccountting ccycle can bbe commpleteed froom thee lesss elabboratee adjuusted traill balaance. Clos
37、ee the revennue, eexpensse, annd thee withhdrawaal acccountss. Revvenue, expeenses, and withddrawall reprresentt, inccreasees andd decrreasess in oowners equuity ffor a speciific pperiodd. At the eend off the periood, thheir bbalancces arre cloosed oout too zeroo, andd, forr thiss reasson, tthey aar
38、e caalled tempoorary accouunts. Assetts, liiabiliities, and capittal arre nott clossed beecausee theyy are the ppermannent aaccounnt. Thheir bbalancces att the end oof onee periiod beecome the bbeginnning bbalancces off the next periood. Thhe finnal acccuraccy cheeck off the periood is the ppostcllo
39、singg traiil ballance. Correect tyypicall accoountinng errrors. Accouuntantts corrrect errorrs by makinng corrrect journnal enntriess. Classsify aassetss and liabiilitiees as curreent orr longg-termm. Thee balaance ssheet reporrts cuurrentt and long-term assetts andd currrent aand loong-teerm liiabi
40、liities. It ccan bee pressentedd in rreportt formmat orr accoount fformatt. Use tthe cuurrentt & deebt raatios to evvaluatte a bbusineess. TTwo deecisioon-makking aaids aare thhe currrent ratioototaal currrent assetts divvided by tootal ccurrennt liaabilittiesaand thhe debbt rattiotootal lliabilliti
41、ess diviided bby tottal asssets.New Worrdsaccountting ccycle 会计循环 accoount bbalancce 帐户余余额journallize 记记日记帐 ledgger 分类类帐，分户帐帐ledger accouunt 分户户帐目 comppletioon 完成，结结束multicoolumneed 栏目纵纵横的 workksheett 备忘单，工工作底稿computee 计算，估估算 cllosingg entrries 项项目终结elaboraate 详尽尽阐述的 withddrawall 提款temporaary acccou
42、ntt 临时帐户户 permmanentt accoount 永永久帐户postcloosing traill balaance 结结帐后试算 currrent 流动的，通通用的report formaat 报告试试 accoount fformatt 帐户试ratio 比比率 currrent rratio 流动比率debt raatio债务务比率 dividde 整除 Teext 5 Mercchandiising and the AAccounnting Use saless, grooss maargin, and operaating incomme to evaluuate aa
43、comppany. The mmajor revennue off a meerchanndisinng bussinesss is. saless reveenue, or neet salles. TThe maajor eexpensse is cost of gooods ssold. Net ssales minuss costt of ggoods sold is caalled grosss marggin, oor grooss prrofit. Thiss amouunt meeasurees thee busiiness s suuccesss or ffailurre i
44、n selliing itts prooductss at aa highher prrice than it paaid foor theem. The invoiice iss the businness ddocumeent geeneratted byy a puurchasse or sale transsactioon. Moost meerchanndisinng enttitiess offeer disscountts to theirr custtomerss and alloww themm to rreturnn unsuuitablle merrchanddise.
45、They also grantt alloowancees forr damaaged ggoods that the bbuyer choosses too keepp. Disscountts andd Retuurns aand Alllowannces aare coontra accouunts tto Salles Reevenuee. Accoount ffor thhe purrchasee and sale of innventoory. TThe meerchanndiserrs maajor aasset is innventoory. IIn a mmerchaandisiing enntity the aaccounnting cyclee is ffrom ccash tto invventorry as the iinventtory iis purrchaseed forr resaale, aand baack too cashh as tthe innventoory iss soldd. Comppute ccost oof gooods soold annd