Ch02Words解说.ppt

Ch02 Words Content P27 P28 P29 P30 P35 p46 P27 accounting process 会计处理 source documents 原始凭证 T-account T字账户（T型账户） general ledger 总分类账户（总账） trial balance 试算平衡(表) debits and credits 借项和贷项 借方和贷方 debit [5debit] n. 借方, 借项（记入借方的款项） vt. 记入借方 credit [5kredit] n. 贷方, 贷项 vt. 【会】记入贷方; ledger [5ledVE] n. 总账, 分类账, 底账 【建】(脚手架)横木, 卧材 a chart of accounts 账户表（相当于 科目表） double-entry accounting. 复式分录会计 a journal 日记账 post entries to a ledger. 将分录过入账 a trial balance 试算平衡表 P28 financial performance and condition 财务业绩与财务状况 starting points 起点 book [buk] n. [常用复]账簿, 登记簿, 名册 sales ticket 销售票据 check 支票 purchase orders, 采购订单 bills from suppliers 供应商的账单 P29 employee earnings records 雇员所得(工资收入)记录 bank statements 银行对账单 purchased on credit 赊购 Sellers use invoices for recording sales and for control; 销售方用发票来记录销售额和控制 buyers use them for recording purchases and for monitoring purchasing activity 买方据它们记录采购和监督采购活动 cash registers 收款机 account 账户 general ledger 总分类账 unique [ju:5ni:k] adj. 唯一的, 独特的 deposit [di5pCzit] 放下, 寄存, 存放 储蓄, 贮存 coin [kCin] n. 硬币 vt. 铸造(硬币) check [tFek] n. 阻止, 检查 支票 money orders, 汇款单，汇票 checking account balances 支票账户余额 Accounts receivable 应收账款 promises of payment from customers to sellers 顾客给销售方的支付承诺 credit sales or sales on account (or on credit). 赊销 note receivable, 应收票据 promissory note, 本票,期票 本票，是指由出票人签发的，承诺自己在见票时无条件支付确定的金额给收款人或者持票人的票据。 期票：到规定日期才能领取商品或货币的票据。 a written promise 书面承诺 Prepaid accounts (prepaid expenses) 预付账款（预付费用） incur [in5kE:] vt. (incurred; incurring) 招致, 承受 prepaid services (such as club memberships) 预付服务（如俱乐部会员资格） expire [iks5paiE, eks-] v. 期满, 终止 prepaid meal tickets 预付餐券（饭票）款 P30 premium [5primjEm] n.额外费用, 奖金, 奖赏, 保险费, (货币兑现的)贴水 Supplies 物料 office supplies 办公用品 store supplies 店铺用品 stationery [5steiF(E)nEri] n. 文具, 信纸 toner [5tEunE] n. 调色剂, 调色者（打印机）墨粉 packaging materials 包装材料 plastic and paper bags, 塑料盒与纸袋 gift boxes and cartons, 礼品盒和纸箱 carton [5kB:tEn] n. 纸盒; 纸板箱 厚纸, 卡片纸 靶心, 正中靶心(的子弹) cleaning materials.