会计英语课件Project 4Tasks What tasks shall an accountant perform培训资料.pptVIP

Project 4 Tasks: What tasks shall an accountant perform?;1. To be familiar with the operations of source documents, recording vouchers and others documents; 2. To be able to set up account books such as journals and ledgers, and to perform checking and closing; 3. To carry out the tasks of properties checking on physical assets, cash, current accounts and other inventory; 4. To master how to prepare the balance sheet, income statement and cash flow statement.;;;;4.1.1 Source Documents;4.1.1 Accounting voucher;4.1.2 Recording Vouchers;4.1.2 Recording Vouchers;4.1.2 Recording Vouchers;4.1.2 Recording Vouchers;original voucher 原始凭证 recording voucher 记账凭证 valid [?v?lid] adj. 正当的, 有效的，有法律效力的 certify [?s?:tifai] vt. 证明, 证实 reconciliation [?rek?nsili?ei??n] n .和解, 调和，一致，勉强接受 accounting archive 会计档案 physical asset 实物资产 perpetual [p??pet?u?l] adj. 永久的; 终身的，不断的，常发生的;perpetual inventory system 永续盘存制 actual inventory system 实地盘存制 inventory sheet 盘存单 statement of changes in owners’ equity 所有者权益变动表 affiliated note 附注 stub [st?b] n. 票根, 存根，残端, 铅笔头, 烟蒂 signet [?siɡnit] n. 图章,印；vt.盖章于 one-off adj. 一次性的；n.一次性事物 legibly [?led??b?li] adv. 易读地 receipt voucher 收款凭证 disbursement voucher 付款凭证 transfer voucher 转账凭证;4.2 Accounting books;4.2.1 Preview of Accounting Books;Special records can be in red ink;4.2.2 Journals;4.2.3 Ledgers;4.2.4 Account checking and closing;4.2.4 Account checking and closing;4.2.4 Account checking and closing;4.2.5 Account correcting ;consecutively adv.连续地 violation [?va???le???n] n.违反，冒犯，侵害 provision[pr??vi??n] n.供应,准备, 规定，条款，防备，食物和饮料 auxiliary [?:ɡ?zilj?ri] adj.辅助的, 补充的; 备用的 memorandum [?mem??r?nd?m] n.(备忘的)记录，非正式商业书信,便函 stipulate [?st?pj??le?t] vt.(尤指在协议或建议中)规定，约定，讲明(条件等) scrape [skreip] vt. vi.刮, 擦n.刮，擦，刮擦声;chronological [?kr?n??l?d??k?l, ?kr??n?-] adj.按时间的前后顺序排列的 horizontal[?h?ri?z?nt?l] adj.水平的，与地平线平行的 reimbursement[?ri:?m?b?:sm?nt] n.偿还，退款，补偿，赔偿 accrual basis 应计制，权??发生制 partition [pɑ:?ti??n] n.分开，分割，分割物，隔墙vt.分开，隔开 write off划线注销;4.3 Pro