会计英语学习资料

ENGLISH LANGUAGE IN ACCOUNTING

分类账可能要包括几百个账户，仅靠查看分类账很难查出一笔交易的全部情况。日记账的一笔分录就可以 展示一笔经济业务的全部情况。

(2) The journal provides a chronological record of all the events in the life of a business. If we want to look up the facts about a transaction of some months or years back, all we need is in the date of the transaction in order to locate it in the journal.

2. 日记账对一个公司有效期内所有的事项提供序时记录。如果我们想查找几个月或几年前的一笔交易 的情况，我们只需要交易的日期就可以在日记账中查到它。

(3) The use of a journal helps to prevent errors. If the transactions were recorded directly in the ledger, it would be very easy to make errors such as omitting the debit or the credit, or entering the debit twice or the credit twice. Such errors are not likely to be made in the journal, since the offsetting debits and credits appear together for each transaction.

3. 使用日记账可以防止差错。如果将交易直接记到分类账上，很容易出现诸如把借或贷遗漏了、或把 借方记两次、或把贷方记两次这类的差错。在日记账中不太可能出现这种错误，因为彼此相抵的借方和贷 方在账上同时出现。

TYPES OF JOURNALS. Many businesses maintain several types of journal. The nature of operation and the volume of transactions in the particular business determine the number and types of journals needed. Journals are designed to recorded information about different transac- tions, including sales, purchases, cash receipts and cash disbursements, and many others. Journal have two or more columns to record increases or decreases in the accounts affected by the transac- tion, and they often have space for the a date and an explanation of the transaction. They may be grouped into (1) general journals and (2) specialized journals.

日记账的种类 许多公司设立好几种日记账。公司经营的特定性质和交易额决定了所需要的日记账的 数量和种类。日记账的设计是为了记录不同交易的情况，包括销售、购货、现金收入和现金支出以及许多 其它项目。日记账有两个或两个以上的栏目记录由于交易影响不同账户的增减额，而且通常还留有空白处 记录交易的日期和备注。日记账可以划分为（1）普通日记账和（2）特别日记账。

The simplest type of journal is called a general journal. It has only two money columns, one for debits and the other for credits; it may be used for all the types of transaction. To illustrate journalizing, we present the standard form of general journal as below:

General Journal Date (1) 19×× Sept. 1 Cash Accounts Receivable Collected receivable from ABC CO. 3 Account Titles and Description (2) P.R (3) 11 13 Debit (4) 5 500 Credit (5) 5 500 Land Cash Purchased land for office site 17 11 150 000 150 000

最简单的日记账叫做普通日记账。它有两个金额栏目，一个是借方栏目，另一个是贷方栏目。为了说 明如何登记日记账，我们提供如下面所示的普通日记账的标准格式：

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普通日记账

日期 (1) 19×× 9 月. 1 现金 应收账款 账户名称和摘要 (2) 过账参考 (3) 11 13 借 (4) 5 500 贷 (5) 5 500

从 ABC 公司收到应收账款. 3 土地 现金 购进土地作为办公场所 17 11 150 000 150 000

We describe the entries in the general journal according to the numbering in the table above.

我们根据上表中的编号对这份普通日记账的记录加以说明。

(1) Date. The year, month, and day of the first entry are written in the date column. The year and month do not have to be repeated for the additional entries until a new month occurs or a new page is needed.

1. 日期。第一笔经济业务的年、月、日要写在日期这一栏上，接下来的记录无需重复书写年月日，直 到新的月份开始或新的账页开始启用。

(2) Description. The account title to be debited is entered on the first line, next to the date column. The name of the account to be credited is entered on the line below and indented.

A brief explanation of the transaction is usually made on the ling below the credit. Generally, a blank line is left between the explanation and the next entry.

2. 摘要说明。记入借方的账户名称要在紧挨着日期栏目的第一行书写，贷方账户的名称要写在借方账 户的下边，采用缩进写法。在贷方账户下面，要简要说明该项经济业务，业务摘要和下一笔记录之间要空 一行。

(3) P.R. (Posting Reference). Nothing is entered in the column until the particular entry is posted; that is, until the amounts are transferred to the related ledger accounts.

3. 过账参考。直到某笔过账时才填写，否则这一栏目是空白。也就是说，直到数额已转账到有关的分 类账上，这栏才填写（分类账账号）。

(4) Debit. The debit amount for each account is entered in this column. Generally, there is only one item, but there could be two or more separate item.

4. 借方。每笔账的借方数额记在这一栏里。一般来说，只有一项，但也可能有两个或更多的账户。

(5) Credit. The amount of each account is entered in this column. Here again, there is gener- ally only one account, but there could be two or more accounts involved with different amounts.

5. 贷方。每笔账的贷方数额记在这一栏里。同样，通常这栏只有一个账户，但也可以有两个或两个以 上的不同数额的账户。

SPECIAL JOURNALS. In the modern world, a business of any size enters into so many transactions that the use of a single journal would impose intolerable restrictions on its ability to maintain adequate records. It is, therefore, usual to break down or subdivide the journal into a number of specialized journals, each being used to record transactions of certain kind. It is much simpler and more efficient to group together those transactions which are repetitive such as sales, purchases, cash receipts and cash payments and place each of them in a special journal. In par-

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ENGLISH LANGUAGE IN ACCOUNTING

ticular, it is likely that all the transactions involving credit sales will be recorded in a separate journal known as the sales journal; all transactions involving credit purchases of goods in a pur- chase journal; receipts of cash in a cash receipts journal; and cash payments in a cash payments journal. Special journal may also be maintained for other groups of transactions which occur fre- quently, such as returns or allowances in respect of goods bought or sold, bills of exchange re- ceivable or payable journal, leaving the general journal to record only those transactions not in- cluded elsewhere.

特别日记账 在现代社会中，任何规模的公司进行的交易都是如此之多，如限制公司仅使用一本日记 账来保持足够的记录能力，那实在是无法令人无法接受的。因此，把日记账再分成，或进一步分成一些特 别日记账是很实用的。每个特别日记账用来记录某类经济业务，把重复出现的交易，如销售、购货、现金 收入和现金支出分别登记在不同的特别日记账上，这样既简单，又快捷。具体说，可以把涉及到赊销的交 易单独记在销售日记账的账簿上，把牵涉到赊购的交易都记在购货日记账上，现金收入都记在现金收入日 记账上，现金支出都记在现金支出日记账上。还可以为经常出现的其他类交易设置特别日记账，如销售或 购货退回与折让日记账，应收与应付汇票日记账，而使普通日记账只记录那些特别日记账中没有包括的经 济业务。

Example 1:

Sales on account are made during the months as follows:

On February 1 to A. Anderson for $200, on February 2 to B. Butler for $350, on February 12 to C. Chase for $125. These can be journalized in the sales journal.

Sales Date 19×× Feb. 1 2 12 B. Butler C. Chase A. Anderson

Journal Account Debited P.R Amount $ 200 350 125

例 1

本月的赊账销售情况如下：

2 月 1 日给 A. 安德森赊账 200 美元，2 月 2 日给 B. 巴特勒赊账 350 美元，2 月 12 日给 C. 车斯赊账 125 美元。这些账可以在销售日记账上登记如下：

销售日记账

日期 19×× 2 月. 1 2 12 A. 安德森 B. 巴特勒 C. 车斯 借方科目 过账 数额 $ 200 350 125

Special journal have several advantages:

特别日记账具有以下几个优越性：

(1) Reduce detail recording. Each sales transaction is recorded on a single line with all details included on that line: date, customer?s name, and amount.

1. 减少了详细记录。每笔销售交易都在一行里记录，所有的细节都在这一行：日期、顾客的名字以及

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数额。

(2) Reduce posting. There is only one posting made to Accounts Receivable and one posting to Sales, regardless of the number of transactions.

2. 减少了账户。不管有多少笔交易，只向应收账款账户过账一次，向销售账户过账一次。

(3) Permit better division of labor. If there are several journals, it makes it possible for more than one bookkeeper to work on the books at the same time.

3. 可以更有效地进行劳动分工。如果有好几本日记账，可以让更多的簿记员同时负责这些账簿。

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