会计英语2文档.ppt

Chapter 2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 Chapter 2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。 Chapter 2 New words: 1. transaction n. --leave the ~ of the matter to sb. --a profitable ~ --the business ~ of a firm Chapter 2 New words: 2. subsidiary a. n. --a ~ occupation, a ~ stream, a ~subject, a ~ reason, a ~ factory , a ~ payment , ~ company Chapter 2 New words: 3. balance: n. --He has a ~ of $500 in the bank. --We ~d the profit and loss to see what had been gained. 4. adjust vt. --~ the seat to the height of a person --~ expenses to income --~ the watch, an error, one’s clothes, the differences (conflicts) --~ed gross income --make minor adjustments in oil prices 5. nominal a. -- a ~ leader,a ~ list of officers，~ shares of stock ~ damages，~ price ， ~ value 6. mechanics n. --He knows the ~ of the machine. --the ~ of the taste --the ~ of writing Transaction analysis: application of the principle of duality: On Jan.1, John invested $6000 in the agency. Rented an office, paid two months’ rent in advance, 500. Purchased art equipment for 2200 cash. Purchased office equipment from M. Equipment for 1800, paying 750 in cash, agreeing to pay the rest next month. 5. Purchased on credit art supplies for 900 and office supplies for 400 from T. Company. 6.Paid T. Company 500 of the amount owed. 7. Performed a service and collected a fee of 800. 8. Paid 240 for a one-year insurance policy. 9. Paid the secretary two weeks’ salary,350. 10. Accepted 520 as an advance fee for art work to be done for another agency. 11. Performed a service for W. Store A. Grocers. The earned fees of 700 and 900 will be collected next month. 12. John withdrew 800 from the business for personal use. 13. Paid the secretary two more weeks’ salary, 350. 14. Paid the utility bill, 50. 15. Recei