第1页共6页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共6页Unit1Financialinformationaboutabusinessisneededbymanyoutsiders.Theseoutsidersincludeowners,bankers,othercreditors,potentialinvestors,laborunions,governmentagencies,andthepublic,becauseallthesegroupshavesuppliedmoneytothebusinessorhavesomeotherinterestinthebusinessthatwillbeservedbyinformationaboutitsfinancialpositionandoperatingresults.许多企业外部的人士需要有关企业的财务信息，这些外部人员包括所有者、银行家、其他债权人、潜在投资者、工会、政府机构和公众，因为这些群体对企业投入了资金，或享有某些利益，所以必须得到企业财务状况和经营成果信息。Unit2Eachproprietorship,partnership,andcorporationisaseparateentity.每一独资企业、合伙企业和股份公司都是一个单独的主体。Inaccrualaccounting,theimpactofeventsonassetsandequitiesisrecognizedontheaccountingrecordsinthetimeperiodswhenservicesarerenderedorutilizedinsteadofwhencashisreceivedordisbursed.Thatisrevenueisrecognizedasitisearned,andexpensesarerecognizedastheyareincurred–notwhencashchangeshands.ifthecashbasisaccountingwereusedinsteadoftheaccrualbasis,revenueandexpenserecognitionwoulddependsolelyonthetimingofvariouscashreceiptsanddisbursements.在权责发生制下，视服务的提供而非现金的收付在本期对资产和权益的影响作出会计记录即，收入是在赚取时确认，费用是在发生时确认——而不是在现金转手时。如果现金收付制替代权责发生制，那么收入和费用仅仅依靠各种现金收付活动的时间确定来确认。Unit3Duringeachaccountingyear,asequenceofaccountingprocedurescalledtheaccountingcycleiscompleted.在每一会计年度内，要依次完成被称为会计循环的会计程序。Transactionsareanalyzedonthebasisofthebusinessdocumentsknownassourcedocumentsandarerecordedineitherthegeneraljournalorthespecialjournal,i.e.thesalesjournal,thepurchasesjournal(invoiceregister),cashreceiptsjournalandcashdisbursementsjournal.根据业务凭证即原始凭证分析各项交易，并记入普通日记账或特种日记账，也就是销货日记账，购货日记账（发票登记簿），现金收入日记账和现金支出日记账。Atrialbalanceispreparedfromtheaccountbalanceintheledgertoprovetheequalityofdebitsandcredits.第2页共6页第1页共6页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第2页共6页根据分类账户的余额编制试算平衡表，借以验证借项和贷项是否相等。AT-accounthasaleft-handsideandaright-handside,calledrespectivelythedebitsideandcreditside.一个T型账户有左方和右方，分别称做借方和贷方。Aftertransactionsareentered,accountbalance(thedifferencebetweenthesumofitsdebitsandthesumofitscredits)canbecomputed.当各项交易入账之后，便可计算账户余额（其借项合计数与贷项合计数之间的差额）Theprocessoftransferringamountsenteredinthejournaltotheproperledgeramountsiscalledposting,theobjectiveofwhichistoclassifytheeffectsoftransactionsoneachindividualasset,liability,owners’equity,revenue,andexpenseaccount.将日记账记录的金额转入恰当的分类账户的过程叫做过账。其目的在于把每笔交易对资产负债、业主权益、收入和费用的个别账户的影响进行归类。Unit4Thebasicprincipleofdouble-entrybookkeepingisthateverytransactionhasatwofoldeffect.复式记账的基本原理是每一项交易活动都有双重的结果。Thefinancialconditionorpositionofabusinessenterpriseisrepresentedbytherelationshipofassetstoliabilitiesandcapital.一个企业的财务状况是由资产对负债和资本的关系来表示的。Byconvention,assetandexpenseincreasesarerecordedasdebitswhileliability,capitalandincomeincreasesarerecordedascredits.根据惯例，资产和费用的增加被记为借项，而负债，资本...
