教学课件 会计英语（沈妮）.ppt

5.1 Accounting Cycle Prepare a Post-Closing Trial Balance （9） Make Closing Entries （8） Journalize and Post Adjusting Entries. （7） Make Reversing Entries Project 5 Processes: What accounting procedures shall be applied? （10） Notice that Step 1 to 3 occur continuously during the accounting period, Step 4 to 9 occur only at the end of the accounting period, and Step 10 occurs only at the start of the next accounting period. confirmation [?k?nf??me???n] n.证实,证据,确认 accounting confirmation会计确认 accounting calculation会计计量 bookkeeping procedures 账务处理程序 bookkeeping procedure using recording voucher记账凭证账务处理 categorized account summary 科目汇总表账务处理 summary voucher汇总记账凭证 accounting cycle会计循环 up-to-date现代的; 必威体育精装版的 orksheet 工作表，工作底稿 reversing entry回转分录 New words and expressions Project 5 Processes: What accounting procedures shall be applied? unclassified [?n?kl?s??fa?d] adj.未经分类的；不必威体育官网网址的 trial balance试算平衡(表) account balances 会计科目平衡 omit[? u?mit] vt.省略, 遗漏, 删掉 minimize [?minimaiz] vt.把…减至最低数量[程度] permanent [?p?:m?n?nt] adj.永久(性)的, 固定的 facilitate [f??siliteit] vt.使便利, 减轻…的困难 defer [di?f?:] vt. vi.拖延, 延缓, 推迟 deferred expense递延费用 deferred revenue递延收入 New words and expressions Project 5 Processes: What accounting procedures shall be applied? 5.2 Bookkeeping Procedures Project 5 Processes: What accounting procedures shall be applied? The bookkeeping procedure using recording vouchers means general ledgers can be directly made according to every recording voucher, which is typical of this procedure. And on the basis of this procedure, the other bookkeeping procedures develop. When the bookkeeping procedure uses recording vouchers, receipt vouchers, payment vouchers and transfer vouchers are needed for entering any transaction into general ledgers. During this procedure, the designed books mainly include special journals (including cash on hand journals and cash in bank journals) and ledgers (general ledgers and subsidiary ledgers). 5.2.1 Bookkeeping procedure using recording vouchers