會(huì)計(jì)英語(yǔ)(西方經(jīng)濟(jì)學(xué))chapter3-currentassets

1、Chapter3 Current AssetsChapter3 Current AssetsAccounting English Analyze Transactions/Events(Adjustments)Journalize Transactions/EventsPost to the LedgerPrepare a Trial Balance分析經(jīng)濟(jì)事項(xiàng) （調(diào)整事項(xiàng)）登記日記賬過(guò)入分類賬編制試算表Review Review Part1: IntroductionPart1: IntroductionCashCash in Bank (Deposit)庫(kù)存現(xiàn)金銀行存款0. Current

2、 Assets0. Current Assets Definition Current assets are expected to be converted to cash or sold or used up within one year or less, through the normal operations of the business. Composition cash, trading securities, receivables, inventories Characteristic Liquidity- It refers to how readily an asse

3、t can be converted into other types of assets, or is used to buy services or pay off obligations.1. Cash1. Cash Definition Cash is a current asset that includes currency, coin, money orders received from customers, amounts held in the form of demand deposits, saving accounts, and certificates of dep

4、osit. Currency Coin Money Order Cash control Cash is susceptible to misappropriation. 現(xiàn)金易于被挪用。 The following internal control procedures:(1)Responsibility for handling cash and checks (custody) should be separated from the keeping of cash records.(2) All cash receipts should be deposited intact each

5、 day. This is necessary in order to safeguard assets and maintain adequate records.(3) All payments should be made by check. Minor payments are made from a petty cash fund, not from cash receipts. The Petty Cash Fund 備用金備用金 建立備用金 establishing the fund 使用備用金 making petty cash payments 補(bǔ)充備用金 reimbursi

6、ng the fundE.g. P.58 Establish: Dr. Petty cash Cr. Cash Using: Dr. XX expenses Cr. Petty cash The Petty Cash Fund 備用金備用金 建立備用金 establishing the fund 使用備用金 making petty cash payments 補(bǔ)充備用金 reimbursing the fundE.g. P.58 Establish: Dr. Petty cash Cr. Cash Using: Dr. XX expenses Cr. Petty cash2. Cash in

7、 Bank (Deposit)2. Cash in Bank (Deposit) Bank Statement Checking accountDepositorSubmitThe beginning cash balanceAll additions and deductions for the monthThe ending cash balance支票賬戶支票賬戶儲(chǔ)戶儲(chǔ)戶提交提交期初存款余額期初存款余額本月全部增減額本月全部增減額期末存款余額期末存款余額First national bank: MadisonMadison Hotel Inc.101 Beltline HighwayMa

8、dison, WisconsinStatement of account Account NO. 3131368Date of statement Dec. 31, 2012checksDeposits Date Balance Balance 11-30-201215 640.30300.0012-115 940.30450.00325.60190.70750.0012-215 724.00107.15135.40RT640.2012-316 121.650.50DM200.0012-416 321.15122.50235.805.00SC475.0012-3115 210.70Item C

9、odes:EC-Error CorrectionLS-List of ChecksDM-Debit MemoSC-Service ChargeOD-OverdraftRT-Returned ItemE.g.:2. Cash in Bank (Deposit)2. Cash in Bank (Deposit) Bank Reconciliation Reason: the existence of difference Cash bookBank statementdifferencesOutstanding itemserrorsOutstanding checksDeposits not y

10、et credited by the bankItems charged by bank, not yet entered on booksItems credited by bank, not yet entered on booksAccounting errors Differences between bank statement and companys cash book 未兌付支票 企業(yè)已收銀行未收 銀行已付企業(yè)未付 銀行已收企業(yè)未收 記賬差錯(cuò)Balance per bank statement$XXXBalance per books $XXXAdd: deposits not

11、 yet credited by bank XXXAdd: items credited by bank, not yet entered on books XXX$XXX$XXXLess: outstanding checks XXXLess: items charged by bank, not yet entered on books XXXAdjusted balance$XXXAdjusted balance$XXXXX CompanyBank ReconciliationDec. 31, 2012Bank Reconciliation:Should agreen If these

12、final amounts do not agree, one should look carefully for reconciling items omitted from the schedule or for possible errors in recordkeeping.n如果兩個(gè)最終金額不符，那就要仔細(xì)地找出表內(nèi)漏列的調(diào)節(jié)項(xiàng)如果兩個(gè)最終金額不符，那就要仔細(xì)地找出表內(nèi)漏列的調(diào)節(jié)項(xiàng)目或簿記中的可能差錯(cuò)。目或簿記中的可能差錯(cuò)。Part2: DialoguePart2: Dialogue日常工作：日常工作：A: What are you doing?B: Inventory of the

13、 cash. A: Not that again!B: Making an inventory of the cash is my everyday work.A: And will you go to the bank again?B: Yes, the cash balances should be sent to the bank every afternoon.A: What else should you do every day?B: Well, accountants should keep daily and monthly balance and hand over the

14、report on time.A: You really need patience to be an accountant.B: You are right.1. 1.讀寫貨幣的秘訣讀寫貨幣的秘訣各種常見(jiàn)的外幣簡(jiǎn)稱及單位說(shuō)法各種常見(jiàn)的外幣簡(jiǎn)稱及單位說(shuō)法Part3: Knowledge ExpansionPart3: Knowledge Expansion貨幣符號(hào)貨幣符號(hào)簡(jiǎn)稱簡(jiǎn)稱完整說(shuō)法完整說(shuō)法中文中文$AUDAustralian dollar澳元GBPBritish pound英鎊$CADCanadian dollar加元￥CNYChinese renminbi人民幣EUREuro歐元$HK

15、DHong Kong dollar港幣￥JPYJapanese yen日元$SGDSingapore dollar新加坡元KRWSouth Korean won韓元$USDUS dollar美元(1) (1) 美元有元（美元有元（dollardollar）、角（）、角（dimedime）、分（）、分（centcent）三種單位）三種單位常用的面額有：常用的面額有：(2) (2) 英鎊有鎊（英鎊有鎊（poundpound）、便士（）、便士（pennypenny）兩種單位（）兩種單位（1 pound=100 pennies1 pound=100 pennies）常用的面額有：常用的面額有：紙幣紙幣

16、1、2、5、10、20、50、100元元硬幣硬幣1元和元和50、25、10、5和和1分鑄幣分鑄幣紙幣紙幣1鎊（僅蘇格蘭）、鎊（僅蘇格蘭）、5鎊、鎊、10鎊、鎊、20鎊、鎊、50鎊和鎊和100鎊（僅蘇格蘭和北愛(ài)爾蘭）鎊（僅蘇格蘭和北愛(ài)爾蘭）硬幣硬幣1便士、便士、2便士、便士、5便士、便士、10便士、便士、20便士、便士、50便士、便士、1鎊、鎊、2鎊鎊(3) (3) 歐元有元（歐元有元（euroeuro）和分（）和分（centcent）兩種單位）兩種單位常用的面額有：常用的面額有：(4) (4) 美元和歐元等貨幣符號(hào)一般是放在數(shù)字之前，但念的時(shí)候要說(shuō)成美元和歐元等貨幣符號(hào)一般是放在數(shù)字之前，但念

17、的時(shí)候要說(shuō)成“數(shù)字?jǐn)?shù)字+US +US dollar(sdollar(s) )”、“數(shù)字?jǐn)?shù)字+ + euro(seuro(s) )”. . $ 4.25$ 4.25 four dollars (and) twenty-five cents four dollars (and) twenty-five cents 100.50 100.50 one hundred euros and fifty cents one hundred euros and fifty cents紙幣紙幣5歐元、歐元、10歐元、歐元、20歐元、歐元、50歐元、歐元、100歐元、歐元、200歐元和歐元和500歐元?dú)W元硬幣硬

18、幣2歐元、歐元、1歐元、歐元、50歐分、歐分、20歐分、歐分、10歐分、歐分、5歐歐分、分、2歐分和歐分和1歐分歐分(5) A(5) A貨幣兌換成貨幣兌換成B B貨幣的匯率說(shuō)法：貨幣的匯率說(shuō)法：Todays rate is ten RMB to one euro.I want to exchange some Japanese yen for RMB.What is the exchange rate between the pound and the US dollar?2.使用支票的相關(guān)說(shuō)法使用支票的相關(guān)說(shuō)法open a checking account 開(kāi)立支票賬戶開(kāi)立支票賬戶Are y

19、ou thinking about opening a checking account? There are several kinds of checking accounts at our bank.write sb. a check 開(kāi)支票給某人開(kāi)支票給某人How many checks do you write in a month?Make a check out for +金額金額Macy made a check out for 120 dollars.deposit a check 存入支票存入支票Do you know how to deposit a check into

20、 an ATM?cash a check 兌現(xiàn)支票兌現(xiàn)支票I need to cash an $8,000 check, but the bank does not have that much cash on hand.bounce a check 跳票跳票（指因?yàn)橹睅魞?nèi)沒(méi)有錢，銀行無(wú)法兌現(xiàn)支票，遂把此空頭支票寄還給支（指因?yàn)橹睅魞?nèi)沒(méi)有錢，銀行無(wú)法兌現(xiàn)支票，遂把此空頭支票寄還給支票持有人的行為。）票持有人的行為。）If you dont have enough money in your account, you will bounce your checks/your checks will bounce.支票的填寫支票的填寫Step 1：Write the name of the person who you are paying on this line.Sometimes a bus