会计英语课件1
九一八事变时间-福建执业资格考试
Unit 2 accounting cycle
Accounting
Equation and Double Entry
会计等式与复式记账法
会计英语
The financial condition or position of
a business enterprise is represented by the
relationship
of assets to liabilities and
capital.
一个企业的财务是由资产对负债和资本的关系来表示的。
Assets
are properties that are owned and have monetary
value; for instance, cash, inventory,
buildings, equipments.
资产是指企业所拥有的、具有货币价值的财产，如现金、存货、建筑物、设备。
Liabilities are amounts owned to outsiders,
such as notes payable, accounts payable, bonds
payable. Liabilities may also include certain
deferred items, such as income taxes to be
allocated.
负债是欠外部的数额，如应付票据、应付账款、应付债券。负债还可以包括某些递延的项目，如待分
配的所得税。
Capital is the interest of the
owner in an enterprise. Also known as owner’s
equity.
资本是企业所有者的利益，也称之为业主权益。
These three
basic elements are connected by fundamental
relationship called balance-sheet
equation,
sometimes called simply the accounting equation.
This equation expresses the equality of the
assets on one side with the claims of the
creditors
and owners on the other side:
Assets = Liability + Capital.
这三个基本的要素由一个叫做资产负债表等式、有时称之为会计等式的关系式联系起来。这个等式表
示的是：一边的资产与另一边的负责和所有者权益的平衡关系，即：
资产=负债+资本
According to the accounting equation, a firm
is assumed to possess its assets subject to the
rights of the creditors and owners.
根据会计等式，一个公司所拥有的资产应该等于债权人和所有者对企业的索取权总值。
The
equilibrium which the bookkeeping record achieves
through the accounting equation is
an
essential feature of double entry. The creation of
assets within an enterprise is always accompanied
by the
incurring of identical financial
obligations, either to the properties of the
enterprise
(owner’s equity) or to outside
creditors (liabilities). The derivation of profit
is always accompa-
nied by an identical
increase in the net assets (i.e. assets minus
liabilities) of the enterprise. It is
now
possible to see how double-entry bookkeeping
produces this equilibrium of results by ensuring
that the
equation holds well at all times.
簿记记录通过运用会计等式所达到的平衡关系是复式记账的一个重要特点。一个公司资产的形成总伴 <
br>随着同样数额的财务责任的出现，不是以企业业主（业主权益），就是以外部债权人（负债）的形式出现。
利润的获得也总是伴随着企业净资产，也就是资产减去负债，出现等额的增加。现在可以看一下复式记账
法通过保证会计等式在任何时候都有效来获得这种会计等式的平衡关系。
Examplev1:
Assume that a business owned
assets $$100 000, owed the creditors $$80 000, and
owed the
owner $$20 000. The accounting
equation would be:
Assets = Liabilities +
Capital
$$100 000 $$80 000 $$20 000
ENGLISH LANGUAGE IN ACCOUNTING
例 1
假设某公司拥有资产 10 万美元，欠债权人 8 万美元，欠业主 2
万美元。会计等式应该是：
资产
= 负债 + 资本
100 000 =
80 000 + 20 000
If over a certain period of
time, the firm had a net income of $$10 000,
representing an in-
crease of net assets; the
change may be reflected as increased cash,
increased inventory or other
assets, or
decreased liabilities. Suppose that $$6 000 was
used to reduce liabilities and the balance
remained in assets. The equation would then
be:
Assets = Liabilities + Capital
$$104 000 $$74 000 $$30 000
如果过了一段时间，公司有一万美元净收入，表示净资产增加，这种变化可能反映在现金、存货或其
他资产的增加或者表现为负债的减少。假设其中 6 000
美元用来偿还负债，其余部分保持为资产，这个方
程式应该是：
资产
= 负债
+ 资本
104 000 = 74 000 + 30 000
Example 2:
The selected events of January of Water
Dentists’ are as following:
(1) Invest $$4 000
to practice.
(2) Bought supplies for cash
$$300.
(3) Bought office furniture from Brown
Furniture company on account $$2 000.
The
accounting equation after each transaction will
appear as follows:
(1) Assets = Liabilities +
Capital
Cash Water Capital
+ $$4000 +$$4 000
(2) Assets = Liabilities + Capital
Cash
Supplies Water Capital
$$4 000 $$4000
- $$300 + $$300
$$4
$$3700 $$300
(3)
Assets
Cash Supplies
$$3
700 $$300
$$300
=
Furniture
+$$2 000
$$2000
Liabilities
+
Accounts
Payable
+$$2 000
$$2000
Capital
Water Capital
$$4 000
$$3700
例 2
$$4000
沃特牙科诊所一月份的有关经济业务如下：
1. 投资 4 000 美元开业。
2. 支付 3 00 美元现金买办公用品。
3. 从布朗家具公司赊账购买家具价值 2 000 美元。
每笔交易后的会计等式应出现下列情况：
1. 资产
现金
= 负债
+ 资本
沃特资本
+4 000 +4 000
Page 13 of 122
2. 资产
现金
4
000
- 300
3 700
3. 资产
现金
办公用品
=
负债 +
资本
沃特资本
4 000
4 000
= 负债 +
应付账款
+2 000
2 000
资本
沃特资本
4 000
4 000
会计英语
+ 300
300
办公用品 家具
3700 300
+2
000
3 700 300 2 000
We shall call any
business event which alters the amount of assets,
liabilities, or capital a
transaction. In
example 1, the net changes in asset groups were
discussed; in example 2, we show
how the
accountant makes a meaningful record of a series
of transactions, reconciling them step
by
step with the accounting equation.
我们可以把任何改变资产、负债或资本数额的业务项目都叫做经济业务。在例 1 中所讨论的是资产的
净变化。在例 2
中，我们看到会计师是如何对一系列交易给予正确的记录，一步一步地将它们调整新的会
计等式。
However, preparing a new equation A=L+C after
each transaction would be cumbersome and
costly; especially there are a great many
transactions in an accounting period. Also,
information
for a specific item such as cash
would be lost as successive transactions were
recorded. This in-
formation could be obtained
by going back and summarizing the transactions,
but that would be
very time-consuming.
但是，每笔交易后都编制一个新的会计等式 A=L+C
将十分麻烦，成本也很高，特别是在一个会计期
间有许多经济业务的情况下。而且，当一连串的交易都入账以后关于某一具体项目，如现金的情况就看不
出来了。要得到这一情况必须再回头重看一下，对所有交易进行汇总，但那样做又太费时间。
A much more efficient way is to classify the
transaction according to items on the balances
sheet and income statement. The increases and
decreases are then recorded according to type of
item by means of a summary called account.
比较有效的办法是根据资产负债表和收益表上的项目对经济业务进行分类，然后，利用账户，对种类
项目的增减变动进行登记。
An account may be defined as
a record of the increases, decreases, and balances
in an individual item of
asset, liability,
capital, revenue, or expense.
账户可以被定义为反映资产、负债、资本、收入和支出各项目的增加、减少和结余情况的记录。
The simplest form of the account is known as
the “T” account because it resembles the letter
“T”. The account has three parts: (1) the name
of the account and the account number, (2) the
debit side (left side), and (3) the credit
side (right side). The increases are entered on
one side, and
the decreases on the other. The
balance (the excess of the total of one side over
the total of the
other) is inserted near the
last figure on the side with the larger amount.
Account Title
Left side or debit side
Right side or credit side
最简单的账户形式被称为 T 形账，因为它的形状好像字母
T。这种账由三部分组成：（1）账户名称和
账号，（2）借方（左边），（3）贷方（右边）。增加
记入一边，减少记入另一边。结余（一边总额超过另一
边总额的数）被插记在数额大的那一边的最后一个数字下面。
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122 页
ENGLISH LANGUAGE IN ACCOUNTING
左边或借方
账户名称
右边或贷方
When an amount is entered on the left side of
an account, it is a debit, and the account is said
to be debited. When an amount is entered on
the right side, it is a credit, and the account is
said to
be credited. The abbreviations for
debit and credit are Dr. and Cr., respectively.
当一个数额记在账户的左边，它就是借方记录，这个账户就是被借记。当一个数额记在右边，它就是
贷方记录，可以说这个账户被贷记。借贷两个字的缩写分别为 Dr.和 Cr.。
Whether an increase in a given item is
credited or debited depends on the category of the
item.
By convention, asset and expense
increases are recorded as debits while liability,
capital and in-
come increases are recorded as
credits. Assets and expense decreases are recorded
as credits, while
liability, capital, income
decreases are recorded as debits. The following
tables summarize the
rule.
Assets and
Expenses Liabilities, Capital and Income
Dr.
Cr. Dr. Cr.
+ - - +
(Increases)
(Decreases) (Decreases) (Increases)
某一项目的增加是贷记还是借记取决于该项目的种类。根据惯例，资产和费用的增加被记为借项，而 <
br>负债，资本和收入增加被记为贷项。资产和费用的减少被记为贷项；而负债，资本和收入减少被记为借项。
下表汇总了上述记账规则。
资产与费用
Dr
+
(增加)
Cr.
-
(减少)
负债，资本与收入
Dr. Cr.
-
(减少)
+
(增加)
Example 3:
T&T Co.
LTD bought furniture from ABC Co. on account, $$2
000. In this event, the company
is receiving
an asset (furniture) and therefore, debits
Furniture to show the increases. They are not
paying cash but creating a new liability,
thereby increasing the liability account (Accounts
Pay-
able).
Furniture
Accounts Payable
Dr.
$$2 000
例 3
Cr. Dr. Cr.
$$2 000
特第有限公司从 ABC
公司赊购家具，价值二千美元。在这个交易中，公司收到资产（家具），因此，
借记家具账户表示资产
增加。由于他们不付现金，因此产生了新的负债，因此增加负债账户（应付账款）。
应付账款
家具
Dr Cr. Dr. Cr.
2,000
2,000
An account has a
debit balance when the sum of its debits exceeds
the sum of its credits; it
has a
credit balance when the sum of creditors is the
greater. In double-entry accounting,
which is
in almost universal use, there are equal debit and
credit entries for every transaction.
Where
there
are only two accounts affected, the
debit and credit amounts are equal. If more than
two
accounts
are affected, the total of
the debit entries must equal the total of the
credit entries.
当一个账户上借项数超过贷项数时，这个账户就出现了借方余
额。但当它的贷项数大于借项数时，就出现
了贷方余额。在复式记账法下，每笔交易的借项和贷项记入的
数字相等。现在复式记账法在全世界得到了
普遍的使用。在只有两个受影响的账户时，借贷双方的数额是
相等的。但如果汲及到两个以上的账户
时，记入借项的总数必须与记入贷项的总数相等。