職場(chǎng)商務(wù):會(huì)計(jì)英語(yǔ)第四講
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Prepare an accounting worksheet, The accounting cycle is the process by which the accountants produce the financial statements for a special period of time. The cycle starts with the beginning account balances. During the period,the business journalizes transactions posts them to the ledger accounts. At the end of the period, the trail balance is prepared, and the accounts are adjusted in order to measure the period's net income or net loss. Completion of the accounting cycle is aided by use of a work sheet. This multicolumned document summarizes the effects of all the activity of the period.

Use the work sheet to complete the accounting cycle. The work sheet is neither a journal nor a ledger but merely a convenient device for completing the accounting cycle. It has columns for the trail balance, the adjustments, the adjusted trail balance, the income statement, and the balance sheet. It aids the adjusting process, and it is the place where the period's net income or net loss is first computed. The work sheet also provides a data for the financial statements the closing entries. It is not, however, necessity. The accounting cycle can be completed from the less elaborate adjusted trail balance.

Close the revenue, expense, and the withdrawal accounts. Revenue, expenses, and withdrawal represent, increases and decreases in owner's equity for a specific period. At the end of the period, their balances are closed out to zero, and, for this reason, they are called temporary accounts. Assets, liabilities, and capital are not closed because they are the permanent account. Their balances at the end of one period become the beginning balances of the next period. The final accuracy check of the period is the postclosing trail balance.

Correct typical accounting errors. Accountants correct errors by making correct journal entries.

Classify assets and liabilities as current or long-term. The balance sheet reports current and long-term assets and current and long-term liabilities. It can be presented in report format or account format.

Use the current debt ratios to evaluate a business. Two decision-making aids are the current ratio—total current assets divided by total current liabilities—and the debt ratio—total liabilities divided by total assets.

New Words

accounting cycle 會(huì)計(jì)循環(huán) account balance 帳戶余額

journalize 記日記帳 ledger 分類(lèi)帳,分戶帳

ledger account 分戶帳目 completion 完成,結(jié)束

multicolumned 欄目縱橫的 worksheet 備忘單,工作底稿

compute 計(jì)算,估算 closing entries 項(xiàng)目終結(jié)

elaborate 詳盡闡述的 withdrawal 提款

temporary account 臨時(shí)帳戶 permanent account 永久帳戶

postclosing trail balance 結(jié)帳后試算 current 流動(dòng)的,通用的

report format 報(bào)告試 account format 帳戶試

ratio 比率 current ratio 流動(dòng)比率

debt ratio債務(wù)比率 divide 整除

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