会计英语第一章.ppt

1.4 The accounting Process manually 手动的 narrative 叙事的 account 账户 percentage 百分数，百分比 ratio 比率，比例 footnote 脚注，补充说明 caption 说明 1.4 The accounting Process There are six major phases of the accounting process : (1) analyzing 分析 (2) Recording 报告 (3) Classifying 分类 (4) Summarizing 总结 (5) Reporting 报告 (6) interpreting 解释 1.4 The accounting Process analyzing is the first phase of the accounting process. The accountant must look at a transaction or event and determine its importance to the business. 1.4 The accounting Process Recording these transactions is the second phase. Traditionally this meant writing something by hand. Even today, much of the record keeping in accounting is done manually. 1.4 The accounting Process However, some major change in the business world have been caused by the introduction of computers. Even though the method of entering or recording accounting information has changed, the concept behind the process has not. 1.4 The accounting Process Classifying phase three of the process, relates to the grouping of like transactions together rather than keeping a narrative record of many transactions. Like items are grouped in separate accounts. 1.4 The accounting Process Summarizing is the process of bringing together various items of information to determine or explain a result. 1.4 The accounting Process Reporting involves communicating results. In accounting it is common to use tables of numbers rather than narrative-type reports. Sometimes, however, a combination of tables and narratives is used. 1.4 The accounting Process Interpreting the reported results is the final phase of the process. At this time, attention is directed to the significance of various matters and relationships. Percentage analyses and ra