CPA会计英语教学课件9.ppt

Accounting English Part 4 Summary a. In actual practice , many accountants draw up a worksheet before preparing the financial statements because it will facilitate the preparation of the formal financial statements and minimize the possibility of errors. b. A worksheet usually has four sets of columns which include the trial balance columns ,adjustment columns, income statement columns and balance sheet columns. Each set of columns has a debit and credit column. Accounting English 2007 Annual report of WAL*MART Accounting English 2007 Annual report of TESCO * * Accounting English Accounting English Accounting English Lesson one Lesson Nine A Worksheet Accounting English Capture transaction data on source documents Journalize transaction Post transaction to the ledger Prepare trial balance Journalize and post adjusting entries Prepare financial statements Prepare adjusted trial balance Journalize and post closing entries Prepare post-closing trial balance Accounting Process Draw up a worksheet facilitate Accounting English Lesson Nine A Worksheet Words and Phrases 1 presentation 2 Exercises 3 Summary 4 Accounting English Part 1 Words and Phrases Words to Drill Draw (up) Interim foregoing Contribution Terms Calendar year Fiscal year Interim financial statement Annually financial statement Accounting English Part 1 Words and Phrases Draw (up)---- v.t. prepare ;compose To draw up a contract. In actual practice, many accountants find that drawing up a worksheet first facilitates the preparation of the statements. Accounting English Part 1 Words and Phrases interim???①n. in the interim.meanwhile;during the time that comes between; ②(attrib)as an instalment Interim dividents,paid between annual dividents as advance payments. When interim (monthly or quarterly) financial statements are being prepared, usually adjustments are made only on the worksheet and will not be recorded in the journal and posted to the ledger accounts. Accounting Eng