会计英语2

2020/1/301Chapter2会计信息系统一、教学目的：通过本章的学习，使学生了解经济业务和凭证、T型帐户和借贷、经济业务的记帐和过帐、编制试算表、调帐、结帐等。掌握复式计帐方法，中美会计循环的分析与比较。二、知识点第一节概念：帐户、会计科目、分类帐、日记帐、分录、过帐、试算平衡、调整、结帐。第二节复式计帐法第三节会计循环的各个环节2020/1/302Chapter2会计信息系统三、教学要求（一）了解：会计的基本概念（二）理解：会计循环的各个环节（三）掌握：（1）记帐、过帐和结帐的方法（2）试算表的编制四、本章重点：用英语掌握记帐和过帐方法及试算表的编制方法。2020/1/303Chapter2Newwords:1.transactionn.--leavethe~ofthemattertosb.--aprofitable~--thebusiness~ofafirm2020/1/304Chapter2Newwords:2.subsidiarya.n.--a~occupation,a~stream,a~subject,a~reason,a~factory,a~payment,~company2020/1/305Chapter2Newwords:3.balance:n.--Hehasa~of$500inthebank.--We~dtheprofitandlosstoseewhathadbeengained.2020/1/3064.adjustvt.--~theseattotheheightofaperson--~expensestoincome--~thewatch,anerror,one’sclothes,thedifferences(conflicts)--~edgrossincome--makeminoradjustmentsinoilprices2020/1/3075.nominala.--a~leader,a~listofofficers，~sharesofstock~damages，~price，~value6.mechanicsn.--Heknowsthe~ofthemachine.--the~ofthetaste--the~ofwriting2020/1/308Transactionanalysis:applicationoftheprincipleofduality:1.OnJan.1,Johninvested$6000intheagency.2.Rentedanoffice,paidtwomonths’rentinadvance,500.3.Purchasedartequipmentfor2200cash.4.PurchasedofficeequipmentfromM.Equipmentfor1800,paying750incash,agreeingtopaytherestnextmonth.2020/1/3095.Purchasedoncreditartsuppliesfor900andofficesuppliesfor400fromT.Company.6.PaidT.Company500oftheamountowed.7.Performedaserviceandcollectedafeeof800.8.Paid240foraone-yearinsurancepolicy.9.Paidthesecretarytwoweeks’salary,350.10.Accepted520asanadvancefeeforartworktobedoneforanotheragency.2020/1/301011.PerformedaserviceforW.Store&A.Grocers.Theearnedfeesof700and900willbecollectednextmonth.12.Johnwithdrew800fromthebusinessforpersonaluse.13.Paidthesecretarytwomoreweeks’salary,350.14.Paidtheutilitybill,50.15.Receivedatelephonebill,350.2020/1/30117.cyclen.--thecommon~ofbirth,growthanddeath--v.Themachine~sautomatically.--Theship~dtheiceberg.2020/1/30128.receiptn.--Weareawaitingthe~offurtherinformation.--Thebookshopwasentrustedwiththe~ofsubscriptions.--Thetotal~sbarelycoveredexpenses.2020/1/30139.depositv.n.--Ataxi~edmeinfrontofthemuseum.--She~edherbaginthecloakroom.--Alargesumofmoneywas~edinhisaccount.--He~ed$1000onanewcar.--Customerscanmake~sorwithdrawalsinanyofthebank’sbranches.2020/1/301410.postv.n.--~(up)anadvertisement--quitthe~--~(up)exportsalespostingn.--Mynext~hasbeenannounced.--Hehasbeengivenanoverseas~toJapan.2020/1/3015Importantpoints:1.account:arecordoftheincreasesanddecreasesoftransactionssummarizedinanaccountingform2.ledger:thecompletesetofaccountsforabusinessentity.3.journal:thebookoforiginalentryforaccountingdata.Itisthebookinwhichtheaccountantoriginallyrecordsbusinesstransactions.2020/1/30164.generaljournal:thetwo-columnformusedtorecordjournalentriesthatdonot“fit”inanyspecialjournals.5.specialjournal:thebookoforiginalentryinwhichtheaccountantrecordsspecifiedtypesoftransactions.6.posting:theprocessoftransferringinformationfromthejournaltotheledgerforthepurposeofsummarizing.2020/1/30177.trialbalance:atwo-columnschedulethatcomparesthetotalofalldebitbalanceswiththetotalofallcreditbalances.8.adjustingentries:journalentriesmadeattheendofanaccountingperiodinorderthattheaccountswillreflectthecorrectbalanceinthefinancialstatements.9.closingentry:anentrymadeattheendofafiscalperiodinordertomakethebalanceofatemporaryaccountequaltozero.2020/1/301810.incomesummaryaccount:theaccountusedintheclosingprocessforsummarizingtherevenueandexpenseaccounts.11.worksheet:aninformalaccountingstatementthatsummarizesthetrialbalanceandotherinformationnecessarytopreparefinancialstatements.2020/1/3019Additionalexercises:Recordthefollowinginatwo-columnjournal:1.Bantransferredcashfromapersonalbankaccounttoanaccounttobeusedforthebusiness,$5000.2.Paidrentforthemonth,$700.3.Paidcashforsupplies,$68.4.Purchasedofficeequipmentonaccount,$2480.5.Receivedcashfromcustomersonaccount$3810.6.Withdrewcashforpersonaluse,$1000.7.Paidcreditoronaccount,$650.8.Feesearnedforthemonth,$4160.9.Paidmiscellaneousexpense,$89.