财务英语单词大全(财务英语词汇)
学习财务英语单词
special journal 特种日记账
general journal 普通日记账
in contrast to 与此对比,与此相反
in addition to 除...外
sales journal 销货日记账
sales on credit terms 赊销
cash receipts journal j 现金收入日记账
invoice register 发票登记簿
purchases journal 购买日记账
cash disbursements journal 现金支出日记账
warrant 使有理由
division of labor 分工
aggregate 合计的
savings 节约
文章内容
这节篇章是讲账户的结构,日记账的类型。有特种日记账,销货日记账,现金收入日记账,发票登记簿,现金付出日记帐。
Reading material steps in the accounting cycilethe accounting cycle can be divided into the following steps:
(1).analyze transactions from source documents.
(2). record in journal
(3).post to general (and subsidiary)ledger accounts.
(4).adjust the general ledger accountant.
(5).prepare financial statements.
(6).close temporary accounts.
the various step in the accountanting cycle do not occure with equal frequency.usually,analyzing,journalizing and posting take place during each operating period,whereaks accounts are adjusted and statements are prepared only when managent requires financial statements -usually at monthly or quarterly intervals,but at least annually.temporary accountants are customarily closed only at the end of the accounting year.
business firms whose accountanting year ends on december 31 are said to be on a calendar-year basis.many firms prefer to have their accounting year coincide with their natural business year;thus the year ends when business is slow and inventory quantities are small and easier to count.at this time,end-of-year accounting procedures are most efficently accomplished.an accounting year ending with a month other than december is called a fiscal year.
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