会计英语学习资料

ENGLISH LANGUAGE IN ACCOUNTING

Unit Five Ledgers

第五单元 分类账

As was mentioned earlier, an account is a record of the changes and balances in the value of an individual item of an organization. It is understandable that an enterprise may use a member of accounts. The complete set of accounts for a business entity is called a ledger. It is the “reference book” of the accounting system and is used to classify and summarize transactions and to prepare data for financial statements. It is also a valuable source of information for managerial purposes, giving, for example, amount of sales for the period or the cash balance at the end of the period.

如前面所提到的，账户记载着某一组织某个具体项目价值的变化和结余情况。一个经济实体可能使用 许多账户，它所使用的全套账户叫分类账。分类账是会计制度的“参考书”，用来对交易进行分类和汇总， 为财务报表准备数据。同时，它也是供管理部门使用的宝贵资料来源，例如：它可以提供一个时期的销售 额或期末的现金余额。

GENERAL LEDGER The general ledger is the book used to list all the accounts established by an organization. It is desirable to establish a systematic method of identifying and locating each account in the ledger. The chart of accounts, sometimes called the code of accounts, is a listing of the accounts by title and numerical designation. In some companies, the chart of accounts may run to hundreds of items. It serves both as an index to the ledger and a description of the accounting system and also a link between financial statements and the ledger.

总分类账 总分类账是一本列出一个单位所设立的所有账户的账本。一个单位最好是能建立对分类账中 每个账户的认定和定位的系统方法，会计科目表，有时也称之为会计代码表，是列示所有账户的名称、数 字代码的一览表。在有些公司，会计科目表可能要包括几百个项目，它不但可以作为分类账的索引和会计 制度说明，而且是联系财务报表和分类账的纽带。

Generally, blocks of numbers are assigned to various groups of accounts. A simple chart structure is to have the first digit represent the major group in which the account is located. Thus, account which have numbers beginning with 1 are assets; 2, liabilities; 3, capital; 4, income; and 5, expenses. The second or the third digit designates the position of the account in the group.

一般来说，是用数字区间表示各种不同类的账户。在最简单的会计科目表中，第一位代表账户所在的 主要项目类别，因此，以数码 1 开头的账户是资产，2 开头的是负债，3 开头的是资本，4 是收入，5 是支 出。第二位或第三位数表示账户主要类别中位置。

In the two-digit system, assets are assigned the block of numbers 10-19, and the liabilities 20-29. In larger firms, a three digit (or higher) system may be used, with assets assigned 100-199, and liabilities 200-299.

Example 1:

Numerical designations for the account groups under two-digit and three-digit methods: Account Group Two-digit Three-digit 1. Assets 10-19 100-199 2. Liabilities 20-29 200-299 3. Capital 30-39 300-399 4. Income 40-49 400-499 5. Expenses 50-59 500-599

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会计英语

对账户按 2 位数或 3 位数的方法进行编码： 账户类别 1. 资产 2. 负债 3. 资本 4. 收入 5. 支出

2 位数 10-19 20-29 30-39 40-49 50-59

3 位数 100-199 200-299 300-399 400-499 500-599

Thus, cash may be account 11 under the first system and 101 under the second system. The cash may be further broken down as 101, Cash-First National Bank; 102, Cash-Second National Bank; and so on.

因此，根据第一种方法，现金为 11 号账户，在第二种方法下，现金为 101 账户。现金账户可以进一 步分为 101，现金—第一国家银行；102，现金—第二国家银行，等等。

In designing a numbering structure for the accounts, it is important to provide adequate flexi- bility to permit expansion without having to revise the basic system. There are various systems of coding, depending on the needs and desires of the company.

在设计账户数字编码体系时，要留有足够的余地，以便日后不用修改基本的结构，就能扩大账户数量， 这一点很重要。数字编码的体系很多，采取何种编码体系，主要取决于公司的需要和愿望。

SUBSIDARY LEDGER Further simplification of the general ledger is brought about by the use of subsidiary ledger. In particular, for those businesses which sell goods on credit and which find it necessary to maintain a separate account with each customer and eliminates the need to make multiple entries in the general ledger.

明细分类账 使用明细分类账使得总分类账更加简化明了，特别是那些对售货进行赊账的公司，他们 认为有必要对每位顾客、每位债权人保留单独的账户。使用应收账款明细账可以避免在总分类账中进行多 项记录。

The advantages of subsidiary ledgers are as following:

明细分类账的优点如下：

(1) Reduces ledger detail. Most of information will be in the subsidiary ledger, and the general ledger will be reserved chiefly for summary or total figures. Therefore, it will be easier to prepare the financial statements.

1. 减少了分类的细节。多数资料都将记在明细分类账上，总分类账只是用来汇总或计算总数，因此， 可以减小编制财务报表工作的难度。

(2) Permits better division of labor. Here, each special or subsidiary will be handed by a dif- ferent person. Therefore, one person may work on the general ledger accounts while another per- son may work simultaneously on the subsidiary ledger.

2. 使劳动分工更为合理。每个具体的明细分类账可以由不同的人来处理。因此，一个人可以负责登记 总分类账，与此同时，另一个人可以负责登记明细分类账。

(3) Permits a different sequence of accounts. In the general ledger, it is desirable to have the accounts in the same sequence as in the balance sheet and income statement. As a further said, it is desirable to use numbers to locate and refer to the accounts. However, in connection with accounts receivable, which involves names of customers or companies, it is preferable to have the accounts alphabetical sequence.

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ENGLISH LANGUAGE IN ACCOUNTING

3. 可以允许不同的账户排序。在总分类账中，账户的排序最好与资产负债表和收益表的排序一样。为 了进一步方便起见，最好使用数字对账户进行定位和查寻。但是，对应收账款账户，由于它含有顾客或公 司的名称，用字母排列则更好。

(4) Permits better internal control. Better control is maintained if a person other than the per- son responsible for the general ledger is responsible for the subsidiary ledger. For example, the subsidiary accounts receivable ledger trial balance should agree with the balance of the accounts receivable accounts in the general ledger. The general ledger account acts as a controlling account, and the subsidiary ledger must agree with the control.

4. 便于更好地进行内部控制。如果让不负责登记总分类账户的人管明细分类账，可以更好地进行内部 控制。例如：明细账余额试算表应收账款余额应该与总分类账应收账款的余额一致。总分类账起统制账户 的作用，明细分类账必须与其保持一致。

The idea of control accounts introduced above is an important one in accounting. Any group of similar accounts may be removed from the general ledger and a controlling account substituted for it. Not only is another level of error-protection thereby provided, but the time needed to pre- pare the general ledger trial balance and the financial statements becomes further reduced.

上述提到的统制账户的概念是会计中的一个很重要的概念。任何类似的账户都可以从总分类账中剔 出，以统制账户取而代之。这样不仅提供了保证不出错的另一层办法，而且，可以进一步减少编制总分类 账余额试算表和编制财务报表的时间。

In order to be capable of supplying information concerning the businesses? accounts receiv- able, a firm needs a separate account for each customer. These customer?s accounts are grouped together in a subsidiary ledger known as the accounts receivable ledger. Each time the accounts receivable (control account) is increased or decreased, a customer?s account in the accounts re- ceivable ledger must also be increased or decreased by the same amount.

为了能够提供有关公司应收账款的资料，公司需要为每位客户单设账户。这些客户账户都放在名为应 收账款分类账上的明细账上。每次应收账款（编制账户）增加或减少，客户在应收账款分类账上的账户也 必须相应地增加或减少。

The subsidiary ledger and control account technique may be applied similarly to transactions with creditors and other groups of related accounts, detailed information which in not required in the general ledger. It is particularly useful, for example, in accounting for inventories, fixed assets or expenses and it has general application to the accounts of manufacturing enterprises and or- ganizations consisting of a head office and one or more branches. It enables the general ledger to be confined to the basic information necessary for a broad understanding of operating results and financial position of a business.

明细分类账和统制账户的做法。同样也可以用在应付账款和其它有关账户以及不必保留在总分类账上 的那些详细资料。这种做法对存货，固定资产或费用的核算特别有用，而且对有总公司和一、两个分支机 构的制造类企业和单位都有普遍的适用性，它可以使总分类账限于记载使人们对公司经营结果和财务状况 有个大致的了解所必需的基本材料。

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会计英语

Unit Six Journals

第六单元 日记账

In a western accounting system, the information about each business transaction is initially recorded in an accounting recorded called a Journal. Afterward, the data is transferred or posted to the ledger, the book of subsequent or secondary entry. The various transactions are evidenced by sales tickets, purchase invoices, check stubs, and so on. Since the journal is the accounting re- corded which transactions are first recorded, it is sometimes called the book of original entry. It is also called the day book because the journal is a chronological (day-by-day) record of all business transactions.

在西方会计体系当中，关于每笔经济业务的资料最初是记在一本叫做日记账（亦叫分录账）的会计账 上，然后再把这些数据转记或过记到分类账上，即第二本账簿上。销货票、购货发票，支票存根等可以作 为不同的交易的凭证。由于日记账是对交易的首次记载的会计账，有时它被称为原始记录账。它还被称为 日记账簿，因为它是所有经济业务按时间顺序（一天一天地）记账的。

The information about each transaction that should be recorded includes the date of transac- tion, the debit and credit figures in specific ledger accounts, and a brief explanation of the transac- tion. At convenient intervals, the debit and credit amounts recorded in the journals are transferred to the accounts in the ledger. The process of recording a transaction in a journal is called journal- izing the transaction and the one of transferring information from the journal to the ledger is called posting and usually done monthly. The updated ledger accounts, in turn, serve as the basis for preparing the balance sheet and other financial statements.

每笔交易必须记录的资料包括交易的日期，在特定的分类账户里借方与贷方的数字，对交易的简要说 明。在适当的时间间隔内，日记账上所记载的借贷数额要转到分类账上去。把交易记在日记账的过程叫做 登记日记账；把资料从日记账转到分类账的过程叫做过账，通常是一个月过一次账。过账后的分类账为编 制资产负债表和其他财务报表奠定了基础。

ADVANTAGES OF USING JOURNALS. Technically speaking, it is possible to record

transactions indirectly in the ledgers, then why bother to maintain a journal? The answer is that the unit of organization for the journal is the transaction, whereas the unit of organization for ledger is the account. By having both a journal and a ledger, we achieve several advantages which would not be possible if transactions were recorded indirectly in ledger accounts.

使用日记账的优点 从技术讲，把所有的交易都直接记到分类账上是可能的。那么，为什么还要不嫌 麻烦设日记账呢？答案是日记账的组织单位是每笔交易，而分类账的组织单位是账户。既设置日记账又设 置分类账，我们就可以获得把交易直接记在分类账上所不能取得的几个优势：

(1) The journal shows all information about a transaction in one place and also provides an explanation of the transaction. In a journal entry, the debits and credits for a given transaction are recorded together, but when the transaction is recorded in the ledger, the debits and credits are en- tered in different accounts. Since a ledger may contain hundreds of accounts, it would be very dif- ficult to locate all the facts about a particular transaction by looking in the ledger. The journal is the record which shows the complete story of a transaction in one entry.

1. 日记账把一笔交易的所有资料都集中一个地方，而且提供了对交易的解释。在日记账上账时，某笔 交易的借方和贷方同时出现，但在分类账记录中，一笔交易的借方和贷方出现在不同的账户上。由于一本

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