大学会计英语课件陈庆柏 主编978 7 81134 917 7unit 14.pptVIP

陈庆柏 王景仙 主编 Unit Fourteen Bank’s Basic Accounting Records and Methods Warming-up Questions Can you give an example to show the meaning of cash accounting and accrual accounting? What accounting method do banks use to recognize income and expenses? Why do banks use this method? Suggested Answers Can you give an example to show the meaning of cash accounting and accrual accounting? Students can give them own examples. Suggested Answers What accounting method do banks use to recognize income and expenses? Why do banks use this method? Banks use the accrual method of accounting in order to accurately reflect the payment of interest on liabilities and receipt of interest on loans. Notes 1. to post vt. 过账 = enter an item in a ledge, usu. from a book of prime entry; posting = the process of adding deposits to an account balance and subtract checks and other withdrawals 2. be entered in journals and ledges 记入分类账和总分类账中 3. accrual method 权责发生制，应计（方）法，应计法 = accrual accounting (method) — the accounting method of recording all income when it is earned and all expenses when they are incurred. 4. proof sheet 账目验证单 5. microfilm n. 缩微胶卷或照片 6. customers bank statements 给客户的对账单 = the record prepared by a bank for a customer, listing all debits and credits for the period and the closing balance in the account 7. archives n. 档案室 8. general ledger总分类账册 = the consolidated, summary books of account in a bank, showing all the changes in the bank’s financial condition and bringing together all branches and departmental totals. Notes 9. demand deposit accounts 活期存款账户（美式） 10. savings accounts 储蓄账户 = an interest-bearing relationship used by a customer to accumulate funds. Savings accounts have no fixed maturity date. 11. demand deposits 活期存款 = funds that may be withdrawn from a bank without advance notice checking accounts（支票账户）the most common form of demand deposits 12. checking account 支票活期存款账户 = a demand account subject to withdrawal by check of funds on deposit 13. cash