会计英语学习资料

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 100 000 = =

负债 + 80 000 + 资本 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 104 000 = =

负债 + 74 000 + 资本 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 + $4 000 +$4 000 (2) Assets = Liabilities + Capital Cash Supplies Water Capital $4 000 $4 000 - $300 (3) + $300

Assets = Liabilities + Capital

Cash Supplies Furniture Accounts Payable Water Capital $3 700 $300 $4 000

+$2 000 例 2

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 +4 000

=

负债 +

资本 沃特资本 +4 000

$3 700 $300 $4 000

+$2 000 $3 700 $300 $2000 $2000 $4000

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2.

资产 现金 4 000 - 300 3 700

办公用品 会计英语

=

负债 + 资本 沃特资本 4 000

+ 300 300

=

4 000 负债 + 应付账款 +2 000 2 000

4 000 资本 沃特资本 4 000

+2 000 2 000

3. 资产 现金 3700 3 700

办公用品 家具 300 300

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 indi- vidual 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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ENGLISH LANGUAGE IN ACCOUNTING

账户名称

左边或借方

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 Dr. + (Increases)

Cr. - (Decreases)

Liabilities, Capital and Income Dr. - (Decreases)

Cr. + (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 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)

Dr. - (减少)

负债，资本与收入

Cr. + (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

Dr.

Cr.

Dr.

$2 000

例 3

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）。

家具

Dr

Cr.

Dr.

应付账款

Cr. 2,000

Accounts Payable

Cr. $2 000

2,000

An account has a debit balance when the sum of its debits exceeds the sum of its credits; it

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会计英语

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。

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