Chapter 3 Recording Business Transaction

1、1Chapter 3 Recording Business Transactions記錄業(yè)務(wù)事務(wù)記錄業(yè)務(wù)事務(wù)2Accounting vocabularyv balanceblns n.余額余額 v n. 平衡；余額；勻稱(chēng)平衡；余額；勻稱(chēng) v vt. 使平衡；結(jié)算；使相稱(chēng)使平衡；結(jié)算；使相稱(chēng) v vi. 保持平衡；相稱(chēng)；抵銷(xiāo)保持平衡；相稱(chēng)；抵銷(xiāo)v 我想查一下我賬戶(hù)的余額。我想查一下我賬戶(hù)的余額。 Id like to check the balance in my account please. v 你能獨(dú)腳站著保持平衡嗎你能獨(dú)腳站著保持平衡嗎? Can you balance on one f

2、oot? v 好壞兩相抵消。好壞兩相抵消。 The good balances the bad. keep balance out of balance3vdifference dfrns n. 差異；不同；爭(zhēng)執(zhí)差異；不同；爭(zhēng)執(zhí) v差額差額：A difference between two quantities is the amount by which one quantity is less than the other. vThe difference is 8532.v差額是差額是8532。v這對(duì)你來(lái)說(shuō)沒(méi)什么區(qū)別，但是對(duì)我來(lái)說(shuō)就不同了。這對(duì)你來(lái)說(shuō)沒(méi)什么區(qū)別，但是對(duì)我來(lái)說(shuō)就不同了。 I

3、t makes no difference to you, but it does to me.4vjournal dnl n. 日?qǐng)?bào)，期刊，雜志；日記；分類(lèi)賬日?qǐng)?bào)，期刊，雜志；日記；分類(lèi)賬 會(huì)計(jì)學(xué)會(huì)計(jì)學(xué)日記賬；分錄賬日記賬；分錄賬 v這項(xiàng)發(fā)現(xiàn)發(fā)表在這項(xiàng)發(fā)現(xiàn)發(fā)表在科學(xué)科學(xué)期刊上。期刊上。vThe finding appears in the journal Science.vWhen you have a realization, write it down in your journal. 當(dāng)你有所領(lǐng)悟時(shí)，把它們記在你的日記里。當(dāng)你有所領(lǐng)悟時(shí)，把它們記在你的日記里。vjournal entr

4、y 日記賬分錄日記賬分錄vjournalize vt.編制分錄編制分錄vFirst, journalize accounting entries for all transactions occurred and post the entries in ledger accounts. 首先，將全部會(huì)計(jì)事項(xiàng)用會(huì)計(jì)分錄記入日記帳，將日首先，將全部會(huì)計(jì)事項(xiàng)用會(huì)計(jì)分錄記入日記帳，將日記帳內(nèi)會(huì)計(jì)分錄過(guò)入分類(lèi)帳帳戶(hù)。記帳內(nèi)會(huì)計(jì)分錄過(guò)入分類(lèi)帳帳戶(hù)。5vpost pst n. 崗位；郵件；標(biāo)桿崗位；郵件；標(biāo)桿 vvt. 張貼；公布；郵遞；布置張貼；公布；郵遞；布置 vvi. 快速行進(jìn)快速行進(jìn)vSoon th

5、ey assigned him to a new post.v不久，不久， 他們派他到一個(gè)新的工作崗位。他們派他到一個(gè)新的工作崗位。vHe has posted a sign up that says No Fishing.v他已經(jīng)張貼了一個(gè)標(biāo)牌，寫(xiě)著他已經(jīng)張貼了一個(gè)標(biāo)牌，寫(xiě)著“禁止釣魚(yú)。禁止釣魚(yú)?！眝posting pusti n.會(huì)計(jì)學(xué)會(huì)計(jì)學(xué)過(guò)賬過(guò)賬 記賬記賬 登賬登賬6v overstate vsteit vt. 夸張；夸大的敘述夸張；夸大的敘述 v 虛計(jì)，多計(jì)虛計(jì)，多計(jì)v 夸大這個(gè)決定的重大意義是錯(cuò)誤的?？浯筮@個(gè)決定的重大意義是錯(cuò)誤的。v It is wrong to overstat

6、e the significance of this decision.v understate ndsteit v vt. 少說(shuō)，少報(bào)少說(shuō)，少報(bào)；保守地說(shuō)；有意輕描淡寫(xiě)；保守地說(shuō)；有意輕描淡寫(xiě) v vi. 保守地說(shuō)；有意輕描淡寫(xiě)保守地說(shuō)；有意輕描淡寫(xiě)v They exaggerated the enemys losses and understated their own.v 他們夸大敵人的損失，而把自己的損失說(shuō)得很輕微。他們夸大敵人的損失，而把自己的損失說(shuō)得很輕微。v They often understated their coal output.v 他們常常少報(bào)他們的煤炭產(chǎn)量。他們常常

7、少報(bào)他們的煤炭產(chǎn)量。7v sophisticated sfstketd adj. 復(fù)雜的復(fù)雜的；精致的；久經(jīng)世故的；精致的；久經(jīng)世故的；富有經(jīng)驗(yàn)的富有經(jīng)驗(yàn)的 v This process ought to be highly sophisticated.v 這個(gè)過(guò)程應(yīng)該是非常復(fù)雜的。這個(gè)過(guò)程應(yīng)該是非常復(fù)雜的。v 詞根：詞根：sophistsfst n. 詭辯家；學(xué)者，哲學(xué)家詭辯家；學(xué)者，哲學(xué)家 v adj. sophisticated 復(fù)雜的；精致的；久經(jīng)世故的；富有經(jīng)驗(yàn)的復(fù)雜的；精致的；久經(jīng)世故的；富有經(jīng)驗(yàn)的v sophistic 強(qiáng)詞奪理的；詭辯的強(qiáng)詞奪理的；詭辯的v n. sophist

8、ication 復(fù)雜；詭辯；老于世故；有教養(yǎng)復(fù)雜；詭辯；老于世故；有教養(yǎng)v sophist 詭辯家；學(xué)者，哲學(xué)家詭辯家；學(xué)者，哲學(xué)家v sophism 詭辯詭辯v sophistry 詭辯；詭辯法詭辯；詭辯法v v. sophisticated 使變得世故；使迷惑；篡改（使變得世故；使迷惑；篡改（sophisticate的過(guò)的過(guò)去分詞形式）去分詞形式）8v asset account 資產(chǎn)類(lèi)賬戶(hù)資產(chǎn)類(lèi)賬戶(hù)v bank deposit slip 銀行存款單銀行存款單v cheque stub 支票存根支票存根v chronological record 序時(shí)賬簿序時(shí)賬簿v double-entr

9、y bookkeeping 復(fù)式記賬復(fù)式記賬v financial statement 會(huì)計(jì)報(bào)表會(huì)計(jì)報(bào)表v natural philosophy 自然哲學(xué)自然哲學(xué)v opening the account 開(kāi)賬戶(hù)開(kāi)賬戶(hù)v promissory note 期票期票 本票本票v sales receipt 銷(xiāo)售發(fā)票銷(xiāo)售發(fā)票v the balance sheet 資產(chǎn)負(fù)債表資產(chǎn)負(fù)債表v the principle of duality 二重性原則二重性原則v trial balance 試算平衡（表）試算平衡（表）9vchronological ,krnldikl adj. 按年代順序排按年代順序排

10、列的；依時(shí)間前后排列而記載的列的；依時(shí)間前后排列而記載的 詞根：詞根：chronicle krnikl n. 編年史，年代記；記編年史，年代記；記錄錄 ；vt.記錄；把記錄；把載入編年史載入編年史10vtrial tralvn. 試驗(yàn)；審訊；努力；磨煉試驗(yàn)；審訊；努力；磨煉 vadj. 試驗(yàn)的；審訊的試驗(yàn)的；審訊的v詞根：詞根：tryvadj. tried 可靠的；試驗(yàn)過(guò)的可靠的；試驗(yàn)過(guò)的 trying 難受的；難堪的；費(fèi)勁的；令人厭煩的難受的；難堪的；費(fèi)勁的；令人厭煩的11contentsvDouble-Entry Booking 復(fù)式記賬復(fù)式記賬vRecording Business Tr

11、ansaction 記錄業(yè)務(wù)事務(wù)記錄業(yè)務(wù)事務(wù)vIllustrative Problem 舉例說(shuō)明問(wèn)題舉例說(shuō)明問(wèn)題vThe Trial Balance 試算平衡表試算平衡表12Double-Entry Bookingv Asset = Liability + Owners equity (1) Increase in assets are debited to asset accounts. Decrease in assets are credited to asset accounts. (2)Increase in liabilities and owners equity are cre

12、dited to liability and owners equity accounts. Decrease in liability and owners equity is debited to liability and owners equity accounts. (In applying these rules, remember that revenues increase owners equity and expense decrease owners equity)DebitDebitforforIncreasIncrease eCreditCreditforforDec

13、reaseDecreaseDebitDebitforforDecreaseDecreaseCreditCreditforforDecreaseDecreaseDebitDebitforforDecreaseDecreaseCreditCreditforforDecreaseDecrease13v Asset = Liability + Owners EquityCashJohn Smith, CapitalJohn Smith, CapitalDebitForIncrease50,000CreditCreditForForIncreaseIncrease50,00050,00014v Asse

14、t = Liability + Owners EquityCashBalance 50,000Balance 50,000Balance 50,000John Smith, CapitalLandDebitforIncrease40,000CreditforDecrease40,00015v Asset = Liability + Owners EquityCashBalance 10,000Balance 10,000John Smith, CapitalLandBalance 40,000Account PayableCreditforIncrease500Offices Supplies

15、DebitforIncrease50016Recording Business TransactionDr. Cash 1,000 Cr. Note Payable 1,000CashNote Payable1,0001,00017The recording process follows these five steps:v (1)Indentify the transactions from source documents, such as bank deposit slips, sales receipts, and cheque stubs.v (2)Specify each acc

16、ount affected by the transaction and classify it by type (asset, liability, or owners equity)v (3)Determine whether each account is increased or decreased by the transaction.v (4)Use the rules of debit and credit, determine whether to debit or credit the account.v (5)Enter the transaction in the jou

17、rnal, including a brief explanation for the journal entry. Accountants write the debit side of the entry first and the credit side next.18記錄過(guò)程包括五個(gè)步驟記錄過(guò)程包括五個(gè)步驟v （1 1）從原始憑證中明確交易事項(xiàng)，比如說(shuō)，銀行存款單，）從原始憑證中明確交易事項(xiàng)，比如說(shuō)，銀行存款單，銷(xiāo)售發(fā)票和支票存根。銷(xiāo)售發(fā)票和支票存根。v （2 2）詳細(xì)說(shuō)明交易對(duì)每個(gè)賬戶(hù)的影響并按類(lèi)型分類(lèi)（資）詳細(xì)說(shuō)明交易對(duì)每個(gè)賬戶(hù)的影響并按類(lèi)型分類(lèi)（資產(chǎn)、負(fù)債、所有者權(quán)益）產(chǎn)、負(fù)債、

18、所有者權(quán)益）v （3 3）判定交易對(duì)每個(gè)賬戶(hù)的影響是增加還是減少。）判定交易對(duì)每個(gè)賬戶(hù)的影響是增加還是減少。v （4 4）運(yùn)用借貸原則，判定是借記或者是貸記。）運(yùn)用借貸原則，判定是借記或者是貸記。v （5 5）在日記賬中寫(xiě)出交易事項(xiàng)，包括日記賬分錄摘要。）在日記賬中寫(xiě)出交易事項(xiàng)，包括日記賬分錄摘要。會(huì)計(jì)人員首先要寫(xiě)分錄的借方，然后再寫(xiě)貸方分錄。會(huì)計(jì)人員首先要寫(xiě)分錄的借方，然后再寫(xiě)貸方分錄。（make the journal entry做日記賬分錄）做日記賬分錄）19Date Accounts and Explanation Debit CreditApr.2 cash 50,000 John

19、Smith ,Capital 50,000 Initial investment by ownerNote that the journal entry includes (a) the date of the transaction,(b) the title of the account credited (indented slightly), (c) the dollar amounts of the debit (left) and the credit (right )-dollar signs are omitted in the money columns-and (d) a short explanation of the transaction.20v 注意日記賬分錄應(yīng)包括以下內(nèi)容：注意日記賬分錄應(yīng)包括以下內(nèi)容：（a）交易日期；）交易日期；（b）借方賬戶(hù)名稱(chēng)（左對(duì)齊）和貸方賬戶(hù)名稱(chēng)（和借方賬）借方賬戶(hù)名稱(chēng)（左對(duì)齊）和貸方賬戶(hù)名稱(chēng)（和借方賬戶(hù)名稱(chēng)稍微錯(cuò)開(kāi)）；戶(hù)名稱(chēng)稍微錯(cuò)開(kāi)）；（c）借方金額（左）和貸方金額（右）在金額欄內(nèi)美元符）借方金額（左）和貸方金額