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第1页共15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15页1．TheaccountingequationandthebalancesheetAccounting会计Assets资产Balancesheet资产负债表Bookkeeping笔记Budget预算表Capital资本Creditor应付账款Debtor应收账款Equity股东基金Horizontalbalancesheet横式资产负债表Liabilities负债Verticalbalancesheets竖式资产负债表2．Thedoubleentrysystemforassets,liabilitiesandcapitalAccount帐户Credit借方Debit贷方第2页共15页第1页共15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15页Doubleentrybookkeeping复式笔记3TheassetofstockPurchases购Returnsinwards销货退回Returnsoutwards购货退出Sales销货4TheeffectofprofitorlossoncapitalandthedoubleentrysystemforexpensesandrevenuesDrawings提取Expenses费用Profit利润Revenues收入5BalancingoffaccountsBalancingtheaccount平帐6ThetrialbalanceTrialbalance试算表第3页共15页第2页共15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3页共15页7Tradingandprofitandlossaccount:anintroductionGrossloss毛损Grossprofit毛利润Netloss纯损Netprofit纯利Profitandlossaccount损益帐Tradingaccount购销帐Tradingandprofitandlossaccount购销损益帐8BalancesheetsCurrentassets流动资产Currentliabilities流动负债Fixedassets固定资产Long-termliabilities长期负债9Tradingandprofitandlossaccountsandbalancesheets:furtherconsiderationsCarriageinwards购物运费Carriageoutwards销物运费Finalaccounts结算帐户第4页共15页第3页共15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4页共15页10AccountingconceptsAccrualconcept应计概念Businessentityconcept商业个体概念Consistency一致性Costconcept成本概念Dualaspectconcept双面概念Goingconcernconcept继续经营概念Materiality重要性Moneymeasurementconcept价值衡量概念Objectivity客观性方向/取向Prudence审慎性Realizationconcept发现利润观念Subjectivity主观性方法/取向Substanceoverform实质性/确实性项目Timeintervalconcept定期观念Tureandfair真实与公平11BooksoforiginalentryandledgersBooksoforiginalentry原始分录本Cashbook先进薄Generaljournal普通日记帐第5页共15页第4页共15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5页共15页Generalledger总分类帐Impersonalaccounts非人名帐户Nominalaccounts虚帐户Nominalledger虚分类帐Personalaccounts人名帐户Privateledger私人分类帐Purchasesjournal购货日记本Purchasesledger应付帐款分类帐Realaccounts实帐户Returnsinwardsjournal销货退回日记本Returnsoutwardsjournal购货推出日记本Salesjournal销货日记本Salesledger应收帐款分类帐12ThebankingsystemBankoverdraft银行透支Chequebook支票本Currentaccount来往帐户Savingsaccount储蓄户口Depositaccount定期存款Drawer出票人第6页共15页第5页共15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6页共15页Endorsement背书Payee受款人Paying-inslip存款单Samplecheck支票样本13CashbooksBankstatement银行结单Contra对冲Discountsallowed已给折扣Discountsreceived已获折扣Foliocolumns参考帐页栏Posting过帐Bankoverdraft银行透支14ThesalesjournalandthesalesledgerSalesinvoice销货发票Tradediscount交易折扣15ThepurchasesjournalandthepurchasesledgerPurchasesinvoice进货发票第7页共15页第6页共15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7页共15页16ThereturnsjournalsCreditnote贷项目通知单Debitnote借项目通知单Statement结单17ThejournalNarrative叙述18TheanalyticalpettycashbookandtheimprestsystemImprestsystem定额备用金制度Pettycashbook零用现金本19ColumnardaybooksAnalysisbook分析帐本20ComputersandaccountingAccountinginformationsystem(AIS)会...