会计英语学习资料

ENGLISH LANGUAGE IN ACCOUNTING

Unit Seven

The Trial Balance

第七单元 试算表

Since equal dollar amounts of debits and credits are entered in the accounts for every transac- tion recorded, the sum of all the debits in the ledger must be equal to the sum of all the credits. If the computation of account balances has been accurate, it follows that the total of the accounts with debit balances must be equal to the total of the accounts with credit balances.

由于入账的每笔交易借或贷是以相同的数额记入账上，那么分类账上借方总数必然与贷方的总数相 等。如果账户余额计算得准确的话，那么应该是借方账户的余额总数必定与贷方账户余额总数相等。

PREPAIRING A TRIAL BALANCE. Before using the account balances to prepare financial statements, it is desirable to prove that the total of accounts with debit balances is in fact equal to the total of accounts with credit balances. This proof of equality of debit and credit balances is called a trial balance. A trial balance is a two-column schedule listing the name and balances of all the accounts in the order in which they appear in the ledger. The debit balances are listed in the left-hand column and the credit balances in the right-hand column. The totals of the columns should agree. The procedure is as follows:

试算表的编制 在使用账户余额编制财务报表之前，最好能证明借方余额确实等于贷方余额。对借方 余额和贷方余额是否相等的验证就叫做试算表。试算表由两个栏目组成，按账户在分类账中出现的次序列 出所有账户的名称和余额。借方余额列在左边那栏上，贷方余额记在右边栏目上。两个栏目的总数应该一 致。具体步骤如下：

(1) List account titles in numerical order.

(2) Record balances of each account, entering the debit balances in the left column and the

credit balances in the right column.

(3) Add the columns and record the totals. (4) Compare the totals. 1. 按编码顺序列出账户名称。

2. 记入每笔账的余额，把借方余额写在左边那栏，贷方余额写在右边那栏。 3. 把每个栏目中的数字相加，然后记上总数。 4. 对总数进行比较。

Asset and expenses accounts are debited for increases and would normally have debit bal- ances. Liabilities, capital, and income accounts are credited for increases and would normally have credit balances.

资产和费用的增加记入借方，所以正常情况下出现借方余额。负债、资本和收入账的增加是贷方记录， 因此通常出现贷方余额。

If the totals of debits and credits agree, the trial balance is in balance, indicating that debits and credits are equal for the hundreds or thousands of transactions entered in the ledger.

如果借方和贷方总数一致，试算表就是平衡的，表明记入分类账中上百或上千笔交易的借方和贷方相 等。

Example 1:

The summary of the transactions for ABC Co. LTD and their effect on the accounts is shown

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below. The trial balance is then taken.

(Omitted)

Cash Furniture Accounts Payable Capital Income Rent Expense Salaries Expense

例 1:

ABC Co. LTD. Trial Balance September 30, 19—

Dr. $ 5 800 2 000

Cr.

$ 2 000 4 000 2 500

500 200

$ 8 500 $ 8500 下面展示的是 ABC 有限公司的经济业务的汇总情况及其对账户的影响。然后进行计算。 (略)

ABC 有限公司.

试算表 19—年 9 月 30 日

借方

现金 家具 应付账款 资本 收入 租金费用 工资费用

$ 5 800

贷方

2 000

$ 2 000 4 000 2 500

500 200

$ 8 500

assurance that:

$ 8500 USES AND LITMITATIONS OF THE TRIAL BALANCE. The trial balance provide proof that the ledger is in balance. The agreement of the debit and credit totals of the trial balance gives

试算表的使用及其局限性 试算表提供了证明分类账是否平衡的证据。试算表中的借方与贷方的一致 性提供了下列保证：

(1) Equal debits and credits have been recorded for all transaction. (2) The debit and credit of each account has been correctly computed.

(3) The additional of the account balances in the trial balance has been correctly performed.

1. 所有交易的借方和贷方都上了账。 2. 每笔账的借贷余额计算正确。 3. 试算表中余额相加的结果正确。

Suppose that the debit and credit totals of the trial balance do not agree. This situation indi-

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ENGLISH LANGUAGE IN ACCOUNTING

cates that one or more errors have been made. Typical of such errors are:

假设试算表上的借方和贷方总数不符，这种情况表明有一处或更多的地方有错。这方面比较典型的错 误有：

(1) The entering of a debit as a credit or vice versa; (2) Arithmetical mistakes in balancing account;

(3) Clerical errors in copying account balances into the trial balance;

(4) Listing a debit balance in the credit column of the trial balance, or vice versa; and (5) Errors in addition of the trial balance.

1. 把借方记入贷方，或倒过来，把贷方记入了借方。 2. 在结账时数字计算上出现了错误。 3. 把账户余额抄往试算表时有笔误。

4. 在试算表中，把借方余额列到贷方栏上，或倒过来把贷方余额列到了借方栏上。 5. 试算表相加时有错误。

The preparation of a trial balance does not prove that transactions have been correctly ana- lyzed and recorded in the proper accounts. If, for example, the purchase of a machine was incor- rectly charged to expense, the trial balance would still balance, but theoretically the accounts would be wrong, as Expense would overstated and Machinery understated. Also, if a transaction were complete omitted from the ledger, the error would not be disclosed by the trial balance. In brief, the trial balance proves only one aspect of the ledger, and that is the equality of debits and credits.

编制试算表并不能证明交易得到了正确的分析和记到了合适的账户上。例如，如果一笔购买一台机器 的交易被错误地借记到费用账户上，试算表仍然是平衡的，但从理论上讲，这个处理是错的，因为这样费 用将被虚增，而机械设备将被低估。而且，如果一笔交易被彻底漏记在分类账上，这种错误从试算表上也 看不出来。简言之，试算表只证明分类账的一个方面，即借方和贷方相等。

Despite the limitations, the trial balance is a useful device. It not only provides assurance that the ledger is in balance, but it also serves as a convenient stepping-stone for the preparation of financial statements showing the financial position of the business, intended for distribution to managers, owners, banker, and various outsiders. The trial balance, on the other hand, is merely a working paper, useful to the accountant but not intended for distribution to others. The balance sheet and other financial statements can be prepared more conveniently from the trial balance than directly from the ledger, especially if there are a great many ledger accounts.

尽管试算表有这些局限性，它仍然是一个有用的手段。它不仅保证了分类账的平衡，而且为编制财务 报表提供了方便的基础。资产负债表是表明公司财务状况的正式的文件，其目的是发放给经理、所有者、 银行家和不同的局外人。但是，试算表只是一种工作底稿，对会计人员有用，但并不是为了分发给他人的。 根据试算表比直接从分类账编制资产负债表和其他财务报表要更为方便，特别是在分类账很多的情况下更 是如此。

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会计英语

Unit Eight

Cash Basis and Accrual Basis of Accounting

第八单元

会计的现金收付实现制和权责发生制

Because an income statement pertains to a definite period of time, it becomes necessary to determine just when an item of revenue or expenses is to be accounted for. Two systems can be used in dealing with this problem: cash basis and accrual basis.

由于收入表必须与某一特定的阶段相联系，因此有必要确定一笔收益或支出项目应计算在数的合适时 机。在处理这个问题中，可以采用两种方法：会计的现金收付实现制和权责发生制。

DISTINCTIONS BETWEEN CASH BASIS AND ACCRUAL BASIS. Under the cash basis, revenue is recorded when received in cash and expenses are recorded in the period in which cash payment is made. The cash basis of accounting does not give a good picture of profitability be- cause it fails to match revenue and related expenses and therefore does not lead to a logical meas- urement of income. For example, it ignores uncollected revenue which has been earned and ex- penses which have been incurred but not paid. The use of it is limited mostly to individual income tax returns and to accounting records of physicians and other professional people.

现金收付实现制和权责发生制的区别 根据现金收付实现制，当收益以现金的形式收到时，才能上账， 费用在现金支付发生的期间上账。现金收付会计并不能很好地反映获利情况，因为它不能把收益与有关的 费用相配合，因此也就不能正确地计算收入。例如，它忽略了已经赚到的未收收益和已经发生但未支付的 费用。它的使用仅限于个人所得税申报表和对医生以及其它专业人员的会计记录。

Most business firms use the accrual basis of accounting and it will be discussed in more de- tails. The accrual basis differs significantly from cash basis of accounting. Under the accrual basis it needs to record revenue in the period in which it is earned and to record expenses in the period in which they are incurred. The effect of events on the business is recognized as service are ren- dered or consumed rather than when cash is received or paid.

多数公司使用权责发生制（又称应计制）会计。我们将较为详细地探讨这种方法。应计制会计与现金 收付实现制会计有着巨大的差别。在应计制会计制度下，需要在收益赚得期间记录收益，在费用发生的期 间记录支出。在应计制下，在服务已提供或消费了的时候就承认经济业务对公司的影响，而不是等到收到 或支付了现金之后才承认它们对公司的影响。

Essential to the accrual basis is the matching of expenses with the revenue that they helped produce. Most revenue is earned when goods or services are delivered. At this time, title to goods or services is transferred, and there is legal obligation created to pay for such goods and services. Some revenue is recognized on a time basis, such as rental income, and is earned when the speci- fied period of time has passed. The accrual concept demands that expenses be kept in step with revenue, so that each month sees only that month?s expense applied against the revenue for that month. Therefore, under the accrual system, the accounts are adjusted at the end of the accounting period to properly reflect the revenue earned and the cost and expenses applicable to period. The entries to be made on the balance day are called adjusting entries.

权责发生制会计很重要的一点是使帮助产生收益的费用与收益相配比。大多数收入都是在提供了货物 或服务时就获得，这时，货物或服务的所有权已经转让，为这些货物或服务付款的法律责任已经确立。有 些收益是按时间计算的，如租金收入，当某一段时间过去了，就确认一部分收入。应计的概念要求费用应 与收益同步，因此每个月只能看到用当月的费用所赚得的当月的收益。因此，在应计会计体制下，要在会

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