英语口语问答(有翻译)

4)

准备一个试算表

5) Journalize and post adjusting journal entries

5)

写入日记

,

调整日记条目

6) Prepare adjusted trial balance 7) Prepare financial statements

（

6)

编制调整后余额试算表；

（

7)

编制财务报表；

8) Journalize and post closing entries 9) Prepare post-closing trial balance.

（

8)

将结账分录记入日记账并过账；

（

9)

编制结账后余额试算表。

Analyze Business Transactions

分析交易事项

Business activities in the company can be described as transactions in the accounting. The financial statements will

not make sense until the accounts have been analyzed correctly and the accounting equation remains balanced. This

is the fundamental building block of accounting and ti is neccessary to apply transaction analysis before continuing

further.

公司的业务活动可以被描述为在会计事务。

财务报表将没有意义

,

直到账户正确分 析和会计等式保持平衡。

这是会计的基

本构建块

,ti,

必须应用事务进一步分析在继续之前。

Transactions are often accompanied by a source document, which can be in either hard copy or form. They describe

the exchange, the parties involved, the date, and the dollar amount. The documents include invoices, credit notes and

goods received notes, in the accounting sustem these are known as source documents. Source documents serve two

basic purposes: (1)it provides written evidence of a transaction and is used by the accounting department as support

for entries in the accounting records; (2)it serves as an important element in the control of the entity's resources.

交易往往伴随着一个源文档

,

可以在硬拷贝或形式。他们描述了交流、当事人、日期和金额。文件包括发票 、信用证和货

物收到指出

,

在这些被称 为原始凭证的会计体系。源文档有两个基本目的

:(1)

它提供 书面证据的使用事务和会计部门为支

持会计记录中的条目

;(2 )

它是一个重要的元素的控制实体的资源。

Journalize the Transactions

将交易事项登记到日记账中

After analyzing transactions, the next step in the processing of financial statements is recording the transactions in a

journal(aslo called book of original entry). The various transactions are evidenced by sales tickets, purchase invoices,

check stubs, and so on.

在分析交易后

,

下一步的处理财务报表中记录交易日志

(

也称 为日记账

)

。就是各种事务是销售机票

,

购买发票、支票存根

,

等等。

On the basis of this evidence, the transactions are entered in chronological order in the journal. The process is called

journalizing.

在这些证据的基础上

按时间顺序输入的交易在分类账。这一过程被称为日记帐分录。

Post to Ledger Accounts

登记分类账

The process of transferring journal entries to the ledger accounts is posting. Ledger is a place where it contains the

entire group of accounts maintained by a company.

转移过程的日记到分类帐帐户。 分类是一个地方

,

它包含整个组的账户维护的公司。

The

general

ledger

contains

all

assets,

liabilities,

owners'

equity,

incomes

and

expenses

accounts.

By

transferring

information

on

the

journal

entries

to

the

general

ledger,all

transactions

for

the

same

account

are

collected

and

summarized.

总分类帐包含所有资产、负债、所有 者权益、收入和费用账户。通过转移信息日记总账

,

所有事务同 样的账户进行收集和

总结。

Accounting systems usually have two types of ledgers: the general ledger and subsidiary ledgers. The general ledger

holds

the

individual control

accounts,

grouped

according

to

the financial

statement. Subsidiary

ledgers support

the

general ledger accounts that are comprised of many separate individual accounts.

会计制度通常有两种类型的过帐

:

总帐和各 类明细账。总分类帐持有个人控制账户

,

根据财务报表分组。支 持各类明细账

的总分类帐帐户由许多单独的个人账户。

Prepare Unadjusted Trial Balance

编制调整前余额试算表

An unadjusted trial balance is prepared at the end of the reporting period, after all transaction entries are recorded in

the

journals

and

posted

to

the

ledger.

The

unadjusted

trial

balance

is

a

list

of

general

ledger

accounts

and

their

account balances. For accounts with subsidiary ledgers, only the control account balances are entered into the trial

balance, after reconciliation with the subsidiary ledger.