1、實(shí)用會計(jì)英語 / Practical Accounting English實(shí)用會計(jì)英語Practical Accounting English實(shí)用會計(jì)英語 / Practical Accounting EnglishUnit 02 Accounting for Service BusinessGoals Goals 學(xué)習(xí)目標(biāo)學(xué)習(xí)目標(biāo) 1. Have general knowledge of service businesses and basic accounting cycle of service business. 2. Master the skills of accounting f

2、or service business.2-1實(shí)用會計(jì)英語 / Practical Accounting EnglishGuidanceGuidance 學(xué)習(xí)指導(dǎo)學(xué)習(xí)指導(dǎo) 隨著經(jīng)濟(jì)的發(fā)展，世界服務(wù)業(yè)產(chǎn)業(yè)占GDP的比重持續(xù)上升，在發(fā)展中國家達(dá)60%左右，在發(fā)達(dá)國家高達(dá)70%以上。服務(wù)業(yè)企業(yè)經(jīng)營形式多樣，行業(yè)分布廣(包括交通運(yùn)輸、金融、旅游、廣告、娛樂、電信、酒店、財(cái)會服務(wù)、軟件與信息咨詢等)，營業(yè)規(guī)模較小，很多是小規(guī)模納稅人，其在會計(jì)核算上也根據(jù)自身的行業(yè)特點(diǎn)與其他企業(yè)有所不同。會計(jì)英語中，在對許多服務(wù)企業(yè)進(jìn)行會計(jì)核算時(shí)，要掌握不拘泥于傳統(tǒng)的對工業(yè)會計(jì)核算的模式的原則。2-2實(shí)用會計(jì)英語 / P

3、ractical Accounting EnglishContents【Unit 02】2 21 1【 LESSON 】SERVICE BUSINESS AND ITS ACCOUNTING CYCLE【 LESSON 】ACCOUNTING FOR SERVICING BUSINESSAccounting for Service Business022-3實(shí)用會計(jì)英語 / Practical Accounting EnglishLESSON1 SERVICE BUSINESS AND ITS ACCOUNTING CYCLEGOAL 學(xué)習(xí)目標(biāo) Have general knowledge o

4、f service businesses and basic accounting cycle of service business2-4實(shí)用會計(jì)英語 / Practical Accounting EnglishA. Look at the pictures and match them with the correct words in the box.MODULE 1 學(xué)以致用2-5實(shí)用會計(jì)英語 / Practical Accounting EnglishMODULE 1 學(xué)以致用2-6實(shí)用會計(jì)英語 / Practical Accounting EnglishMODULE 2 手不釋卷

5、1. Read the notepad (shown in Exhibit 2-1) that John put on Marys desk and discuss with your partner about “what is service business?” 1. 親愛的瑪麗： 服務(wù)企業(yè)為客戶提供的是服務(wù)而不是產(chǎn)品。它所提供的“產(chǎn)品”是無形的。從事酒店服務(wù)的希爾頓、提供銀行與金融理財(cái)服務(wù)的花旗集團(tuán)、提供快遞服務(wù)的聯(lián)邦快遞都是從事服務(wù)業(yè)經(jīng)營的企業(yè)。約翰2-7A. Reading material實(shí)用會計(jì)英語 / Practical Accounting EnglishMODULE 2

6、手不釋卷 2. Read Exhibit 2-2 and remember the “basic accounting cycle of service business”. 2. 你好，我是瑪麗，約翰剛剛給我一份服務(wù)企業(yè)的會計(jì)循環(huán)圖，請您和我一起來學(xué)習(xí)吧！ 輸入：收集和分析原始憑證； 處理：普通日記賬、總賬、試算平衡、工作表 輸出：資產(chǎn)負(fù)債表、利潤表2-8實(shí)用會計(jì)英語 / Practical Accounting EnglishB. Learn the new words and phrases in the passage and try to use them to make sente

7、nces.New Wordsintangible adj.(指企業(yè)資產(chǎn))無形的hospitality n.(提供給客人的)食宿招待banking n.銀行業(yè)務(wù), 銀行業(yè)financial adj.財(cái)政的, 金融的delivery n.遞, 送交Useful Expressions and Knowledge 1. source documents 原始憑證 2. General Journal (GJ) 普通日記賬，普通分錄簿 3. General Ledgers (GL) 總賬 4. Trial balance (TB) 試算平衡表 5. worksheet 工作表、計(jì)算表、工作底稿 wor

8、ksheet在會計(jì)核算中一般翻譯成工作表或計(jì)算表；在審計(jì)工作中一般翻譯成工作底稿。2-9實(shí)用會計(jì)英語 / Practical Accounting EnglishMODULE 3 博學(xué)多才 A. Visit the relevant websites and learn some useful information. 1.http:/ 推薦理由：2010世界500強(qiáng)公司的中英文名對照。 B . H e l p y o u r understanding 1.服務(wù)企業(yè)會計(jì)核算與工商企業(yè)不同 服務(wù)企業(yè)行業(yè)分布廣、營業(yè)規(guī)模較小、很多是小規(guī)模納稅人。會計(jì)英語里，通常要根據(jù)該企業(yè)自身的特點(diǎn)進(jìn)行適合該企

9、業(yè)的會計(jì)核算。不能泥于傳統(tǒng)的對工商企業(yè)會計(jì)核算的模式的原則。2-10實(shí)用會計(jì)英語 / Practical Accounting EnglishMODULE 3 博學(xué)多才C. 2010世界500強(qiáng)前30強(qiáng)中的服務(wù)業(yè)企業(yè)(Exhibit 2-3)2-11實(shí)用會計(jì)英語 / Practical Accounting EnglishMODULE 3 博學(xué)多才2-12實(shí)用會計(jì)英語 / Practical Accounting EnglishLESSON2 ACCOUNTING FOR SERVICING BUSINESSGOAL 學(xué)習(xí)目標(biāo)Journalize transactions in a two-c

10、olumn general journalPost the transactions from the general journal to the general ledgerMake Trial Balance statement2-13實(shí)用會計(jì)英語 / Practical Accounting EnglishA. Fill in the blanks with the proper Chinese translationsMODULE 1 學(xué)以致用2-14 Chart of Accounts (COA) is a list of all accounts used by a busine

11、ss. Each account in the chart is assigned a unique identifier. Mary要為Premier廣告公司做會計(jì)記賬處理，她問John要來了該公司的會計(jì)科目表(見Exhibit 2-4)。Mary請你幫她將Premier廣告公司的英文會計(jì)科目表翻譯成中文。請將會計(jì)科目的中文翻譯寫在下面表格右邊的空白欄里。實(shí)用會計(jì)英語 / Practical Accounting EnglishMODULE 2 手不釋卷 Mary仔細(xì)閱讀了Premier廣告公司的會計(jì)科目表。她發(fā)現(xiàn)有些科目和她在中文會計(jì)里學(xué)過的工業(yè)企業(yè)會計(jì)核算不太一樣。請閱讀Exhibit

12、2-5的電子郵件，John對Mary的疑惑進(jìn)行了解答。 親愛的瑪麗： 記錄服務(wù)企業(yè)常規(guī)活動的收入賬戶一般叫做服務(wù)收入(或，服務(wù)費(fèi))。在權(quán)責(zé)發(fā)生制下，服務(wù)收入賬戶記錄一個(gè)公司在一定期間內(nèi)賺得的酬金。 登記總賬時(shí)所用的科目名稱和科目號均取自該企業(yè)會計(jì)科目表。大部分服務(wù)企業(yè)很小，因而不需要像那些公開上市公司那樣遵循嚴(yán)格的會計(jì)準(zhǔn)則。 我希望這些信息對你有用！ 約翰A. Reading material2-15實(shí)用會計(jì)英語 / Practical Accounting EnglishB. Learn the new words and phrases in the passage and try to

13、use them to make sentences.New Wordsordinary adj. 普通的, 平常account n. 賬, 賬戶obtain vt. 獲得, 得到; 買到particular adj. 特定的, 某一的restrict vt. 限制; 約束Useful Expressions and Knowledge1. service revenue 服務(wù)收入，勞務(wù)收入2. accrual basis accounting 權(quán)責(zé)發(fā)生制3. subject to 受約束、制約4. accounting standards 會計(jì)準(zhǔn)則5. public listed compa

14、ny 公開上市的公司2-16實(shí)用會計(jì)英語 / Practical Accounting EnglishC. Work with your partner and learn to make journal entries2-17 背景：Mary正在John的指導(dǎo)下為Premier廣告公司(Premier Advertising Co.)做普通日記賬，同學(xué)們請您也和Mary一起學(xué)習(xí)吧！ 經(jīng)濟(jì)業(yè)務(wù)： Oct. 2011 1 A.D. Brown invested $80,000 in cash into the advertising agency. 2 Purchased office equi

15、pment for $2,500 on credit and office supplies for $500 on credit. 5 Daltrymple Icecream Company was billed $1,700 for advertising services. 6 Paid the Oct. 2nd s bill in full for the office equipment and office supplies. 9 Purchased motor vehicle for $16,000 in cash. 14 Paid staff $1,200 for work d

16、one. 17 Received bank cheque of $1,700 from Daltrymple Icecream Company. 21 Paid rent of $1,500 in cash for office premises. 23 Produced advertisement for Supreme Kitchens and be paid $600 in cash. 29 A.D. Brown withdrew $500 for personal expenses.實(shí)用會計(jì)英語 / Practical Accounting English 要求：1. Work wit

17、h your partner and try to understand how to record the transactions of service business in the General Journal, shown in Exhibit 2-6.2-18實(shí)用會計(jì)英語 / Practical Accounting English 2. Record the remaining transactions in the following General Journal which is shown in Exhibit 2-7.2-19實(shí)用會計(jì)英語 / Practical Ac

18、counting EnglishD. Work with your partner and learn to post the transactions from general journal to the general ledgers.2-20 背景：Mary 正在學(xué)習(xí)如何根據(jù)General Journal 中的業(yè)務(wù)逐筆登記General Ledger. 她已經(jīng)登記Premier廣告公司2011年10月1日至17日的業(yè)務(wù)(見Exhibit 2-8.1至2-8.12)。 要求：)請檢查她登記的是否正確，并請您幫她登記從21日至29日的業(yè)務(wù)。實(shí)用會計(jì)英語 / Practical Accoun

19、ting English2-21實(shí)用會計(jì)英語 / Practical Accounting English2-22實(shí)用會計(jì)英語 / Practical Accounting English2-23實(shí)用會計(jì)英語 / Practical Accounting English2-24實(shí)用會計(jì)英語 / Practical Accounting English2-25實(shí)用會計(jì)英語 / Practical Accounting EnglishE. Work with your partner and try to make a Trial Balance statement for Premier Adv

20、ertising Co.2-26 要求：請根據(jù)以上Mary所提供的信息，請為Premier 廣告公司編制2011年10月30日的試算平衡表，請見Exhibit 2-9。實(shí)用會計(jì)英語 / Practical Accounting EnglishF. Test your understanding2-27 1. A trial balance might not balance because of ( ) A. A transaction might be missed. B. A transaction might be recorded twice. C. A debit and credi

21、t entry might be swapped. D. None of above. 2. On a trial balance ( ) A. The total of asset accounts equals the total of the liabilities and owners equityaccounts. B. Only the expense and revenue account totals are listed. C. The asset and revenue account totals equal the liability, expense, and equ

22、ity account totals. D. The total of asset and expense account balances equals the total of liability, revenue, and owners equity account balances. E. None of the above. 3. Yugi enters into the following transactions in his first month of trading. What is the total entry to the credit side of the cas

23、h T account? ( ) (1) Buys goods for cash for $380. (2) Pay $20 in sundry expenses. (3) Makes $1,000 in sales. (4) Receives a bank loan of $5,000. (5) pays $2,600 for fixtures and fittings.實(shí)用會計(jì)英語 / Practical Accounting English2-28 4. Andy had Accounts receivables of $4,500 at the start of 20X3. Durin

24、g the year31st. Dec 20X3 he makes credit sales of $45,000 and receives cash of $46,500 from credit customers. What is the balance on the receivables account at 31st. Dec 20X3? ( ) A. $6,000 Dr B. $6,000 Cr C. $3,000 Dr D. $3,000 Cr 5. Mr Odd had $7,800 invested in his business at the start of the ye

25、ar. During the course of the year he took $3,100 cash out of the business for himself and also paid his wife, who did some secretarial work for the business, $500. The business overal profit for the year was $8,900. Mr odd also paid $350 for a new personal suit using the business cheque book during

26、the year. What is the balance on the capital account at the end of the year ? ( ) A. $12,750 B. $13,250 C. $13,600 D. $13,100實(shí)用會計(jì)英語 / Practical Accounting EnglishMODULE 3 博學(xué)多才A. Help your understanding 1. Public Listed Company 西方國家常將上市公司叫做public listed company 或直接用縮寫PLC來表示這樣的企業(yè)。企業(yè)上市一般用listing來表示(如，l

27、isting on NYSE 在美國紐約證券上市)。如果一個(gè)公司要改制成由公眾持股，英語中一般用go public floating 來表示。 2. 記賬要以會計(jì)科目表為指導(dǎo) 服務(wù)企業(yè)通常有適合各自經(jīng)營特點(diǎn)的Chart of Accounts(會計(jì)科目表)，會計(jì)人員只要按照該企業(yè)提供的會計(jì)科目表來進(jìn)行賬務(wù)處理便可。以Premier廣告公司為例，我們一般將Office Supplies作為當(dāng)期損益計(jì)入管理費(fèi)用賬戶，在Premier廣告公司的Chart of Accounts 中將其納入資產(chǎn)范疇。像Motor Vehicle，Office Equipment這樣的科目，我們一般歸入Fixed As

28、sets科目(固定資產(chǎn))，但Premier廣告公司將這些資產(chǎn)科目逐一列出。 3. 記賬要符合當(dāng)?shù)厣鐣攸c(diǎn)和習(xí)慣 各國情況不同，對于有些賬務(wù)的處理也體現(xiàn)出地區(qū)差異。以工資為例：每個(gè)國家薪酬發(fā)放方式不同，我國一般每月發(fā)一次工資，加拿大和美國的很多企業(yè)兩個(gè)星期發(fā)一次工資，英國的許多服務(wù)企業(yè)(如酒店、餐飲)等多一個(gè)星期發(fā)一次工資，澳大利亞一般也是一個(gè)星期發(fā)一次工資。 所以，會計(jì)英語里計(jì)量工資的科目有時(shí)包括Wages expense (工資費(fèi)用)和 Wagespayable (or accrued wages) (應(yīng)付工資)兩個(gè)科目，前者屬于expense(費(fèi)用)科目，后者屬于current liabi

29、lity(流動負(fù)債)科目。2-29實(shí)用會計(jì)英語 / Practical Accounting EnglishMODULE 3 博學(xué)多才B. Sample Invoice for Service Business (shown in Exhibit 2-9)2-30實(shí)用會計(jì)英語 / Practical Accounting EnglishPROJECT 22-31 1. 背景介紹：Better Copy Service 是一家影印公司。下面是該公司2011年5月31日的試算平衡表和該公司2011年7月份的經(jīng)濟(jì)業(yè)務(wù)。 任務(wù)： (1) 請根據(jù)Better Copy Service 公司2011年5月

30、31日的試算平衡表登記總賬的期初余額； (2) 請登記該公司2011年6月的普通日記賬； (3) 請根據(jù)普通日記賬登記總賬； (4) 編制2011年6月30日的試算平衡表。 經(jīng)濟(jì)業(yè)務(wù)與相關(guān)信息： (1) The trial balance of R Xeroxs Better Copy Service as at May 31st, 2011 was as follows (Exhibit 2-12):實(shí)用會計(jì)英語 / Practical Accounting English2-32 (2) Business transactions for the month of June 2009 20

31、11 June 5 Purchased photocopy supplies $150 (Chq No. 334) 8 Cash fees for photocopying $50 (Rec. No. 445) 10 Receipts from debtor $4,000 (Rec. No. 446) 12 Billed customers for photocopying services $8,000 (Inv 1211) 14 Cash fees for photocopying $80 (Rec. 447) Paid fortnightly accounts: Vehicle expe

32、nse $250 (Chq No. 335) Wages $1,000 (Chq No. 336) Office expenses $310 (Chq No. 337) 17 Paid $7,000 owing to creditors (Chq No. 338) 20 Purchased photocopy supplies $500 (Inv No. 2931) 23 Cash fees for photocopying $110 (Rec. No. 448) 24 Drawings by owner: Cash $100 (Chq No. 339) Supplies $40 (memo

33、12) 27 Billed customers for photocopying services $7,800 (Inv No. 1212) 28 Paid fortnightly accounts: Vehicle expenses $210 (Chq No. 340) Wages $1,000 (Chq No. 341) Office expenses $290 (Chq No. 342) 29 Purchased photocopy supplies $600 (Inv No. 304) 30 Photocopying supplies used for the month $710

34、(memo 13)實(shí)用會計(jì)英語 / Practical Accounting English2-33 要求與相關(guān)表格： (1) Enter the opening balances from the trial balance as at June 1st, 2011, into the appropriate general ledger accounts.實(shí)用會計(jì)英語 / Practical Accounting English2-34實(shí)用會計(jì)英語 / Practical Accounting English2-35實(shí)用會計(jì)英語 / Practical Accounting English

35、2-36實(shí)用會計(jì)英語 / Practical Accounting English2-37實(shí)用會計(jì)英語 / Practical Accounting English2-38實(shí)用會計(jì)英語 / Practical Accounting English2-39 (2) Record the above transactions in the general journal.實(shí)用會計(jì)英語 / Practical Accounting English2-40 (3) Post the transactions to the general ledger (表格與要求(1)相同). (4) Prepare

36、 a trial balance as at 30th June 2011.實(shí)用會計(jì)英語 / Practical Accounting English2-41 2. 背景介紹：S Bend先生經(jīng)營著S Bend Plumbing管道業(yè)務(wù)公司。下面是S Bend Plumbing 公司2012年1月份發(fā)生的經(jīng)濟(jì)業(yè)務(wù)及部分會計(jì)賬目。 任務(wù)：(1) 根據(jù)本期發(fā)生的業(yè)務(wù)登記普通日記賬和總賬，并編制未經(jīng)期末賬戶調(diào)整的試算平衡表； (2) 進(jìn)行期末賬戶調(diào)整，登記總賬，并編制經(jīng)期末賬戶調(diào)整后的試算平衡表； (3) 編制2012年1月份的期末資產(chǎn)負(fù)債表和利潤表。 經(jīng)濟(jì)業(yè)務(wù)與相關(guān)信息： Assets and l

37、iabilities as at January 1 2012 Accounts Payable $150 Cash at Bank $450 Motor Vehicle $7,200 Accounts Receivable $600 Stock of Materials $500 The following transactions relate to for the month of January 20X2: 2012 Jan 1 Paid 3 months rent in advance $600 (Cheque No. 6470) Purchased materials on cre

38、dit $600 (Inv No. 8102) 4 Paid petrol and oil etc $30 (Cheque No. 6471) 10 Received $850 on completion of job (Rec No. 331) 11 Purchased materials for cash $900 (Cheque No. 6472) 16 Received $400 on account from A Jones for job done in December (Rec No. 332) 18 Paid petrol and oil $80 (Cheque No. 6473) 18 Purchased materials for $700 on credit (Inv No. 8811) 23 Received cash on completion of job $500 (Rec No. 333) 29 Completed a major job for bui