LessonOneAccounting:AnInformationSystem1Warming-upQuestions1.Whatisaccounting?2.Whomaybeinterestedinthefinancialdataofacompany?3.Whatarethemajorfunctionsofaccounting?4.Whatarethemajorsubdivisionsofaccounting?5.Canyougivesomedescriptionaboutbothofthem?6.Whatotherspecializedfieldsofaccountinghavedeveloped?21.Whatisaccounting?31.Whatisaccounting?Accountingisaninformationsystemnecessitatedbythegreatcomplexityofmodernbusiness.42.Whomaybeinterestedinthefinancialdataofacompany?

52.Whomaybeinterestedinthefinancialdataofacompany?

Managers,stockholders,banksandothercreditors,governmentagencies,investmentadvisors,andthegeneralpublic.63.Whatarethemajorfunctionsofaccounting?

73.Whatarethemajorfunctionsofaccounting?

Oneofthemostimportantfunctionsofaccountingistoaccumulateandreportfinancialinformationthatshowsanorganization’sfinancialpositionsandtheresultsofitsoperationstoitsinterestedusers.(Tobecontinued)83.Whatarethemajorfunctionsofaccounting?

93.Whatarethemajorfunctionsofaccounting?

(Continued)Anotherimportantfunctionofaccountingistoprovidethemanagementinsideanorganizationwiththeaccountinginformationneededintheorganization’sinternaldecision-making,whichrelatestoplanning,control,andevaluationwithinanorganization.104.Whatarethemajorsubdivisionsofaccounting?114.Whatarethemajorsubdivisionsofaccounting?Financialaccountingandmanagerialaccounting,125.Canyougivesomedescriptionaboutbothofthem?

135.Canyougivesomedescriptionaboutbothofthem?

Financialaccountingismeanttoproduceexternalfinancialreportstotheinterestedusers.Managerialaccountingreferstotheprocessofgeneratingandanalyzingaccountinginformationforinternaldecision-making.146.Whatotherspecializedfieldsofaccountinghavedevelopedinthetwentiethcentury?

156.Whatotherspecializedfieldsofaccountinghavedevelopedinthetwentiethcentury?

Auditing,costaccounting,taxaccounting,budgetaryaccounting,governmentalandnot-for-profitaccounting,humanresourcesaccounting,environmentalaccounting,socialaccounting,internationalaccounting,etc.16UsefulWordstoKnowaccumulateorganizationmeasureevaluateextensiveexternalframeworkinsurerelevancereliabilitybudgetexecutiveotherwisealternativeadvertisinggovernregulationglobalizationspurevolveencompassconsequencetransactionrelated17UsefulPhrasesandCollocations(1)(be)knownasmeettheneedofreferto…as…relatetoinattempttoonanannualbasisgounnoticedfocusone’sattentionon…onmorefrequentbasis18UsefulPhrasesandCollocations(2)ascontrastedwith…berelevantto…courseofactionspecializein…beconcernedwith…beassociatedwith…intheend191.accumulate積累，聚積e.g.accumulateenoughevidencetoensurehisconviction收集足夠的證據(jù)已給他定罪Byinvestingwiselysheaccumulatedafortune.

202.evaluate評估，評價e.g.evaluateherchanceofsuccessIcan’tevaluatehisabilitywithoutseeinghiswork.213.prospective預(yù)期的，未來的，可能的e.g.

prospectivechangesinthelawhisprospectivemother-in-lawshowingthehousetoaprospectivebuyer同義詞：potential224.extensive廣大的，廣闊的，廣泛的，廣博的，e.g.

theextensivedemocraticrightenjoyedbypeople人民享有的廣泛的民主權(quán)利anextensivereport一個廣泛詳盡的報告Herknowledgeofthesubjectisextensive.她這方面的學識很淵博。235.insure給…保險，為…提供保證e.g.

insureone’shouseagainstfire給房子?；痣Uhaveone’slifeinsured給自己保人壽險246.external外面的，對外的e.g.externalcause外因externaltrade對外貿(mào)易externalremedy外用藥反義詞:internal257.referto…as…(1)refertosb./sth.as...稱某人/某物為...

e.g.PeoplerefertoChongqingasafoggycity.Thisgroupofpeopleisreferredtoasadiscouragedworker.268.relateto有關(guān)，涉及

e.g.Thisparagraphrelatestotheinternationalsituation.這一段講的是國際形勢。Towhateventsdidyourremarksrelate?你的話指的是什么事？279.onanannualbasisCf.onmorefrequentbasisOnaweeklybasis2810.management

（工商企業(yè)）管理部門，資方e.g.

labourandmanagement勞資雙方themanagementofthefactory工廠的管理部門2911.otherwise不同地，要不然e.g.Youobviouslythinkotherwise.Heshouldhavebeenworking,buthewasotherwiseengaged.HeremindedmeofwhatIshouldotherwisehaveforgotten.3012.gounnoticed“go”與否定的過去分詞連用，表示某動作未發(fā)生）e.g.Herabsencewentunnoticed.Policewereworriedthatmanycrimesgounreported3113.alternative抉擇，選擇e.g.Wehavenoalternativeinthematter.Youhavethealternativeofmarryingorremainingabachelor.Caughtintheact,hehadnoalternativebuttoconfess.被當場抓住后他除了招供別無選擇。3214.attempt(v.&n.)試圖，企圖，嘗試e.g.Theyfailedinalltheirattemptstoclimbthemountain?他們攀登那座山的一切嘗試都失敗了。Myearlyattemptsatlearningtodrivewereunsuccessful.attempttodosth.attemptatdoingsth.3315.contrast(v.&n.)對照，對比Cf.incontrastwith/to與…形成對照Heractionscontrastedsharplywithherpromises.Heractionsandherpromisescontrastedsharply.3416.spur(v.&n.)激勵，刺激e.g.Themagnificentgoalspurredtheteamontothevictory.那一漂亮的進球激勵全奪取勝利。Cf.aspurtothechild’simaginationaspurtogreaterefficiency同義詞：incite,stimulate3517.evolve(使)逐漸形成／發(fā)展／進化e.g.evolveatheory/planTheAmericanconstitutionwasplannedtheBritishconstitutionevolved.美國憲法是精心制定的，英國憲法是逐漸形成的。近義詞：develop3618.encompass包含，包括e.g.Thegeneralartscourseattheuniversityencompassesawiderangeofsubjects.大學文科包括的科目范圍很廣。同義詞：include,comprise3719.provide

providesth.(to/forsb.)providesb.withsth.Manyhandsprovidegreatstrength.人多力量大。providefoodandclothesforone’sfamilyIfyoucontinuetobehavelikethisyouwillgivethem/providethemwithgroundsfordismissingyou.3820.provideHowcantheymaintainastandardoflivingthatprovideseverythingtheywant?他們怎么能維持他們要什么有什么的生活水平的呢？Itiswonderfultobeabletoenjoyromanceforaperiodoftime,butyoucan’tdosoeveryday,forromancecan’tprovideyouwitheverythingyouneedinlife.）3921.courseofaction行動路線／方針4022.specializein專門研究4123.beconcernedwith／for/about

關(guān)心,擔心42Derivativestoknownecessitatenecessary(a.)necessity(n.)complexitycomplex(a.)accumulateaccumulation(n.)evaluateevaluation(n.)investorinvest(v.)investment(n.)strengthstrong(a.)strengthen(v.)budgetbudgetary(a.)insureinsuranceinsurantprovideprovision43LessonTwoAssetsSectionofBalanceSheet44Warming-upQuestions1.Whatarethebasicfinancialstatementswhicharetheendproductsoffinancialaccounting?45Warming-upQuestions1.Whatarethebasicfinancialstatementswhicharetheendproductsoffinancialaccounting?BalanceSheet,IncomeStatementandtheStatementofCashFlows46Warming-upQuestions2.WhatisBalanceSheet?47Warming-upQuestions2.WhatisBalanceSheet?Itisalistingofanorganization’sassets,liabilitiesandowners’equityonagivendate.48Warming-upQuestions3.WhyisBalanceSheetdesigned?49Warming-upQuestions3.ForwhatpurposeisBalanceSheetdesigned?Itisdesignedtoportraythefinancialpositionoftheorganizationataparticulartime(e.g.,onJanuary31,2000)50Warming-upQuestions4.Whatistheimportantaspectofthebalancesheet?51Warming-upQuestions4.Whatistheimportantaspectofthebalancesheet?Itisthatthetotalassetsalwaysequalthesumofliabilitiesandowners’equity.52Warming-upQuestions5.Whatareassets?53Warming-upQuestions5.Whatareassets?Assetsaretheeconomicresourcesofanorganizationthatcanusefullybeexpressedinmonetaryterms.54Warming-upQuestions6.Whatarecurrentassets?55Warming-upQuestions6.Whatarecurrentassets?Currentassetsarecash,andotherassetsthatwillbeconvertedintocashorusedupduringthenormaloperatingcycleofthebusinessoroneyear,whicheverislonger.56Warming-upQuestions7.Whatarelong-termassetsandtheircategories?57Warming-upQuestions7.Whatarelong-termassetsandtheircategories?Long-termassetsarerelativelylong-livedassetsusedinoperatinganorganization.Theyareclassifiedintofixedassets,orplantandequipment,andintangibleassets.58Warming-upQuestions8.Whatmayfixedassetsinclude?59Warming-upQuestions8.Whatmayfixedassetsinclude?Theymayincludeland,buildings,andvariouskindsofequipment(machinery,storefixtures,officeequipment,deliveryequipment,etc.)60Warming-upQuestions9.Whatmayintangibleassetsinclude?61Warming-upQuestions9.Whatmayintangibleassetsinclude?Theymayincludepatents,trademarks,franchises,copyrights,goodwill,etc.62Keytermsandconcepts(1)endproductfinancialaccountingfinancialstatement(report)balancesheetincomestatementstatementofcashflowsaccountingequationinmonetaryterms63Keytermsandconcepts(2)(notespayable應(yīng)付票據(jù))notesreceivable應(yīng)收票據(jù)marketablesecuritiesaccountsreceivableprepaidinsurancesuppliesonhandplantandequipmentcurrentassetsfixedassets64Keytermsandconcepts(3)long-termassetslong-livedassetsdepreciableassetsaccumulateddepreciationstorefixturepatenttrademarkfranchisecopyrightgoodwillbookvalue帳面價值65Usefulwordswithderivativesillustrateillustrationportrayportrayalpresentpresentationequalequationdepreciatedepreciationdepreciablecustomcustomarytangibleintangibleclassifyclassificationliableliability66UsefulWordswithExamples671.customary

通常的，習慣的，依照慣例的e.g.

Isitcustomarytotipwaitersinyourcountry?Shegivethecustomaryspeechofthankstothechairman?682.format格式，板式,計劃e.g.

It’sthesamebook,butanewformat.Theformatofthemeetingwassuchthateveryonecouldaskaquestion.會上每個人都可以提個問題。693.present提出，呈遞e.g.presentanapplicationtothecommittee向委員會提出申請書presentone’sdesignsforapproval/consideration提出自己的計劃呈請批準／考慮awell-presentedanalysis條理清楚的分析報告派生詞：presentation704.dealwith處理，討論，講e.g.Youdealtwithanawkwardanawkwardsituationverytactfully(巧妙地）.Haveyoudealtwiththatletter?那封信回了沒有？Thenextchapterdealswiththeevolutionofafewnewfieldsofaccounting.I’lldealwiththelanguagepointsinthenextlesson.715.classifye.g.classifysth.into…Thebooksinthelibraryareclassifiedby/accordingtosubject.圖書館的書是按照／根據(jù)科目分類的。Wouldyouclassifyhernovelsasseriousliteratureorasmereentertainment?你認為她的是小說屬于文學類呢，還是屬于通俗讀物？同義詞：class726.usesth.up用盡，耗盡e.g.useupallone’sstrength,energy,etc.I’veusedupalltheglue.737.convertibilityconvertv.改變（某事物的形式或用途）e.g.

convertwaterintoiceaconvertedflat派生詞：conversionconvertibleconvertibility748.otherthan(1)excepte.g.Heneverspeakstomeotherthantoaskforsomething.他出了向我要東西從不跟我說話。Shehasnoclosefriendotherthanhim.(2)different(ly)from;not

e.g.Ihaveneverknownhimbehaveotherthanselfishly.Sheseldomappearsotherthanhappy759.ratherthan(1)e.g.Thecolorseemsgreenratherthanblue.Itwaswhathemeantratherthanwhathesaid.Ratherthanallowthevegetablestogobad,hesoldthemathalfprice.Ratherthancausetrouble,heleft.769.ratherthan(2)TherealdriveroftheworldeconomyhasbeenAsia,whichhasaccountedforoverhalfoftheworld’sgrowthsince2001.Evenincurrentdollarterms,ratherthanpurchasing-powerparity(ppp)weights,Asia’s21%contributiontotheincreaseinworldGDPexceededAmerica’s19%.(P91TheEconomistOctober21st2006)7710.subtractv.subtractsth.fromsth.7811.constitutev.組成e.g.

Twelvemonthsconstituteayear.Thecommitteeisconstitutedofmembersofallthreeparties.委員會由三個政黨的成員組成。7912.todate到此為止（指時間）e.g.

Wehavereceivedmorethanonehundredapplicationstodate.8013.characterize特征是e.g.Thegiraffeischaracterizedbyitsverylongneck.81LessonThreeLiabilitiesandOwners’EquitySectionofBalanceSheet82Warming-upQuestions1.Whatareliabilities（負債）?Theyaretheobligations,ordebts,thatthefirmmustpayinmoneyorservicesatsometimeinthefuture.83Warming-upQuestions2.Whatarecurrentliabilities(流動負債)Currentliabilitiesarethoseobligationsthatrequiretopaywithinthenormaloperatingcycleoroneyear,whicheverislonger,bytheuseofexistingcurrentassetsorthecreationoftheothercurrentliabilities..84Warming-upQuestions3.Canyougivesomeexamplesofcurrentliabilities?Yes.Examplesincludesuchthingsasaccountspayable,accruedwagesandsalariespayable,salesandexcisetaxes（消費稅，營業(yè)稅）payable,incomeorpropertytaxespayable,andshort-termnotespayable,dividendspayable,estimatedoraccruedliabilities,thevariouspayrolltaxesliabilitiesandtheportionoflong-termdebtduewithoneyear(ortheoperatingcycle,iflonger).85Warming-upQuestions4.Whatelseiscustomarilyincludedinthiscategory?Anyamountanorganizationhasreceivedfromcustomersbuthadnotyetearnedasrevenue.86Warming-upQuestions5.Whatarelong-termliabilities?Thoseamountsofdebtsnotdueforarelativelongtime,typicallymorethanoneyear,suchaslong-termnotes,mortgages,andbondspayable.87Warming-upQuestions6.Whatistheowners’equity?Itisreferredtoasthenetassetsofthebusiness,whichisdefinedasthedifferencesbetweentheassetsandtheliabilities.88Warming-upQuestions7.Whatarethethreeformsofbusinessorganization?Thesingleproprietorship,thepartnershipandthecorporation.89Derivativesorganize

—organizationoblige—obligationsatisfy—satisfactiondistribute—distributionsegregate—segregationwithdraw—withdrawalformally—informallydeclare—declarationaccomplish—accomplishmenteliminate—eliminationcompare—comparable90UsefulWordswithExamples911.be/fall/becomedue到期due：requiringimmediatepayment922.distinguish區(qū)別distinguish(between)AandBdistinguishAfromBPeoplewhocannotdistinguishbetweencolorsaresaidtobecolor-blind.不能辨別顏色的人稱為色盲。Speechdistinguisheshumanbeingsfromtheanimals.人有別于動物之處是使用語言。Themaleisdistinguished(fromthefemale)byitsredbeak（嘴）.933.segregate同義詞：separate,isolatee.g.Thetwogroupsoffansmustbesegregatedinthestadium.Whyshouldthehandicapped（殘疾人）besegregatedfromtheable-bodied（健康人）?asegregatedsociety有種族隔離的社會944.engageinsth.從事，參與beengagedinpolitics,business從政，作生意Ihavenotimetoengageingossip.我沒時間閑聊。955.discretion

斟酌決定的自由，處理權(quán)（限）atsb.’sdiscretion依據(jù)某人的見解Asupplementarygrantmaybeawardedatthediscretionofthecommittee.委員會可能酌情增加一筆補助金。966.accomplish

succeedindoing(sth.),completesuccessfully,achieve完成，做成功，實現(xiàn)e.g.~one’saim,atask達到目的、完成任務(wù)amanwhowillneveraccomplishanything永遠一事無成的人97LessonFourIncomeStatement98Warming-upQuestions1.Whatdoesanincomestatementshow?99Warming-upQuestions1.Whatdoesanincomestatementshow?Anincomestatementshowstheoperatingresultsforaperiodoftime.100Warming-upQuestions2.Whatarethemajorcategoriesoftheincomestatementforamerchandisingcompany?101Warming-upQuestions2.Whatarethemajorcategoriesoftheincomestatementforamerchandisingcompany?Theyarerevenues,costofgoodssoldandoperatingexpenses.102Warming-upQuestions3.Howarenetsalesworkedout?103Warming-upQuestions3.Howarenetsalesworkedout?Theyaredonebydeductingsalesreturnsandallowancesandsalesdiscountsfromthegrosssales.104Warming-upQuestions4.Howisthecostofgoodssoldobtained?105Warming-upQuestions4.Howisthecostofgoodssoldobtained?Itisobtainedbyaddingthebeginninginventoryandnetpurchasesanddeductingtheendinginventory.106Warming-upQuestions5.Howisthenetincomeworkedout?107Warming-upQuestions5.Howisthenetincomeworkedout?Itisworkedoutbydeductingtheoperatingexpensesfromthegrossprofitonsales.108Warming-upQuestions6.Whatdoestheoperatingexpensesofamerchandisingbusinessinclude?109Warming-upQuestions6.Whatdoestheoperatingexpensesofamerchandisingbusinessinclude?Sellingandadministrativeexpenses.110Warming-upQuestions7.Whatdoyoufindinthecategorycalled“FinancialIncomeandExpense”?111Warming-upQuestions7.Whatdoyoufindinthecategorycalled“FinancialIncomeandExpense”?Interestincomeandinterestexpenseandthelike,whichmanybeviewedasrelatingmoretofinancingandinvestingactivitiesthantomerchandisingefforts.112Warming-upQuestions8.Inwhichsectionofthebalancesheetcanyoufindtheoperatingresults?113Warming-upQuestions8.Inwhichsectionofthebalancesheetcanyoufindtheoperatingresults?Theowners’equitysection114Warming-upQuestions9.Whatistheseparate“ExtraordinaryItems”categoryfor?115Warming-upQuestions9.Whatistheseparate“ExtraordinaryItems”categoryfor?Forextraordinaryitems,suchascatastrophiclossfromanearthquake.116Derivativescalculatecalculationcalculatordeductdeductionallowallowancetransporttransportationmerchantmerchandiseadministeradministrationadministrativecatastrophecatastrophicsummarysummarizereflectreflectiongraphgraphicgraphically117KeyWordsandConcepts1.grossadj.total,wholegrossweight,profit毛重,毛利sb.’sgrossincome某人的總收入(beforedeductionoftax,etc.)118KeyWordsandConcepts2.netadj.remainingwhennothingmoreistobetakenaway凈的，純的netprofit純利，凈利netweight凈重119KeyWordsandConcepts3.allowancen.

(1)amountofsth.esp.money,allowedorgivenregularly津貼，補助

e.g.anallowanceof$5perdayIdidn’treceiveanyallowancefrommyfather.（零用錢）(2)sumofmoneydeducted;discount折價，折扣

120KeyWordsandConcepts4.arriveat…:reach達成或得出arriveatanagreement,adecision,aconclusion121KeyWordsandConcepts5.intermediateadj.介于…之間的e.g.atanintermediatepoint,level,stage,etc.intermediateports中途口岸anintermediatecourse中級課程intermediategoods中間產(chǎn)品，半成品anintermediate-rangemissile中程導彈

122KeyWordsandConcepts6.merchandisen.[總稱]商品，貨物generalmerchandise雜貨v.經(jīng)商，買賣Cf.merchant123KeyWordsandConcepts7.administerv.controltheaffairof(abusiness,etc.),manage管理，治理e.g.administeracharity,atrustfund,anestate管理慈善事業(yè)、信托基金、地產(chǎn)Headteachersaremoreinvolvedinadministrationthaninteaching.校長的行政工作比教學工作多。anadministrativepost,problem行政職位、問題124KeyWordsandConcepts8.viewv.consider,regarde.g.Hasthematterbeenviewedfromfromthetaxpayers’standpoints?這個問題是否從納稅人的立場上考慮過？Viewedfromtheoutside,thecompanyseemsgenuine.Theattackontheshipwasviewedasanactofwar.125KeyWordsandConcepts9.separateadj.e.g.Thechildrensleepinseparatebeds.Violentprisonersarekeptseparatefromtheothers.Theyliveseparatelives.Wecan/tworkanymore;it’stimewewentourseparateways.126KeyWordsandConcepts10.transactionn.apieceofbusinesstransacted業(yè)務(wù)，交易e.g.Paymentsbychequeeasily(i.e.withoutdoubt)outnumbercashtransactions.用支票付款肯定大大超過現(xiàn)金交易。

Cf.transact(fml)conductorcarryout(business,esp.betweentwopeople辦理或處理Thissortofbusinesscanonlybetransactedinprivate.這種事情只能私下處理。127KeyWordsandConcepts11.complementaryadj.互補的，補充的

e.g.

complementaryangle余角Theyhavecomplementarypersonalities.Hispersonalityiscomplementarytohers.Cf.complementn.補足物，余角

v.補充，補足128KeyWordsandConcepts12.graphn.圖表，圖形，坐標圖，曲線圖

e.g.therisinggraphofcrimestatistics派生詞：graphicgraphically129KeyWordsandConcepts13.availableadj.e.g.

Ticketsareavailableatthebookoffice.票房有票。Youwillbeinformedwhenthebookbecomeavailable.這本書有貨時就通知你.Chinesegoodsavailableforexport供出口的中國商品130ClassQuizI.PutthefollowingtermsintoEnglish1.公認會計原則2.預(yù)算會計3.財務(wù)狀況4.非常項目5.無形資產(chǎn)6.上市證券7.留存收益8.董事會9.折舊費10.銷售折扣131II.Fillintheblankswithappropriatewordsorterms1.Accountingcanbeclassifiedinto_____accountingand______accounting.2.Allformsofaccounting,intheend,providesinformationtosuchrelatedusersas____________________________________________________________________.3.BalanceSheetisalistingof____________________onagivendate.4.Fixedassetsmayinclude________________________.5.Currentassetsareusuallylistedintheorderoftheir“___________or___________intocash..1326.Currentliabilitiesareusuallyrequiredtopaywithin____________oroneyear,whicheverislonger.7.________________________areafewexamplesoflong-termliabilities.8.Thedifferencebetweentheassetsandliabilitiesisreferredtoasthe__________or_____________ofthebusiness.9.Themajorcategoriesoftheincomestatementforamerchandisingcompanyare_________________.10.Thenetincomeforacertainperiodisobtainedbydeducting____________________________.133III.Answerthefollowingquestionsbriefly1.Whatarethethreeformsofbusinessorganizations?1342.Howisthedistributionmadetotheshareholderswithacorporation?_____________________3.WhatdoyouthinkoftheEnglishforaccountantswearelearning?Anysuggestionsaboutthecourse?135ClassQuizI.PutthefollowingtermsintoEnglish1.公認會計原則generallyacceptedprinciples2.預(yù)算會計budgetaryaccounting3.財務(wù)狀況financialposition4.非常項目extraordinaryitems5.無形資產(chǎn)intangibleassets6.上市證券marketablesecurities7.留存收益retainedearnings8.董事會boardofdirectors9.折舊費depreciationexpense10.銷售折扣salesdiscounts136II.Fillintheblankswithappropriatewordsorterms1.Accountingcanbeclassifiedintofinancialaccountingandmanagerialaccounting.2.Allformsofaccounting,intheend,providesinformationtosuchrelatedusersasmanager,stockholders,banksandothercreditors,governmentagencies,investmentadvisors,andthegeneralpublic.3.BalanceSheetisalistingofanorganization’sassets,liabilitiesandowners’equityonagivendate.4.Fixedassetsmayincludeland,building,andvariouskindsofequipment.5.Currentassetsareusuallylistedintheorderoftheir“l(fā)iquidity”orconvertibilityintocash..1376.Currentliabilitiesareusuallyrequiredtopaywithinthenormaloperatingcycleoroneyear,whicheverislonger.7.Longtermnotes,mortgages,andbondspayableareafewexamplesoflong-termliabilities.8.Thedifferencebetweentheassetsandliabilitiesisreferredtoastheowners’equityorthenetassetsofthebusiness.9.Themajorcategoriesoftheincomestatementforamerchandisingcompanyarerevenue,costofgoodssoldandoperatingexpenses.10.Thenetincomeforacertainperiodisobtainedbydeductingtheoperatingexpensesfromthegrossprofitonsales.138III.Answerthefollowingquestionsbriefly1.Whatarethethreeformsofbusinessorganizations?thesingleproprietorship,thepartnershipandthecorporation1392.Howisthedistributionmadetotheshareholderswithacorporation?Theboardofdirectorsmustmeetanddeclareitsplanfordistribution.1403.WhatdoyouthinkoftheEnglishforaccountantswearelearning?Anysuggestionsaboutthecourse?141LessonFiveLedgerAccounts142Warming-upQuestions1.Whatarethefivecategoriesofledgeaccounts?143AnswerforreferenceAssets,liabilities,owners’equity,revenuesandexpenses.144Warming-upQuestions2.Whatisanaccount?145.AnswerforreferenceAnaccountissimplyarecordofchanges(increasesanddecreases)andbalancesinthevalueofaspecificitem.146Warming-upQuestions3.Whataretherulesofdebitandcredit?147AnswerforreferenceSeeP36148Warming-upQuestions4.Underthedouble-entrybookkeepingsystem,whatshouldeachtransactionbeanalyzedinto?149Warming-upQuestionsEqualdebitsandcredits150Warming-upQuestions5.Whatisachartofaccounts?151AnswerforreferenceItisalistingofthetitlesandnumbersofallaccountsfoundinthegeneralledger;Theaccounts’titlesshouldbegroupedbyorinorderofassets,liabilities,owners’equity,revenuesandexpenses,152UsefulWordsandExpressions1.specificadj.明確的,具體的

e.g.Themoneyistobeusedforonespecificpurpose:thebuildingofatheatre.havenospecificaim沒有明確目標accordingtospecificcircumstances根據(jù)具體情況153UsefulWordsandExpressions2.apply(tosth./sb.)適用;有效

e.g.Theserulesdon’t’alwaysapply.WhatIhavesaidappliesonlytosomeofyou.我所說的只適用于你們當中一部分人。154UsefulWordsandExpressions3.entryn.（寫進清單、日記、帳本的）項目e.g.There’snoentryinhisdiaryforthatday.他的日記上沒有哪一天的記錄。I’llhavetochecktheentriesintheledger.我得核對一下總帳的記錄。makeanentryinajournal計入日記帳中passentry入帳entriesinadictionary詞典的條目155UsefulWordsandExpressions4.underprep.根據(jù)…的規(guī)定

e.g.Underthetermsoftheleaseyouhadnorighttosublettheproperty.根據(jù)租約規(guī)定，你無權(quán)轉(zhuǎn)租房子。156UsefulWordsandExpressions5.effectn.changesproducedbyanactionorcause,result,outcome效果，結(jié)果，后果e.g.causeandeffect因果Didthemedicinehaveanyeffect?Thefilmhadquiteaneffectonher.Itriedtopersuadehim,butwithlittleornoeffect.157UsefulWordsandExpressions6.twofoldadj.adv.

(1)

twiceasmuchorasmany

e.g.atwofoldincreaseHeroriginalinvestmenthadincreasedtwofold.Cf.–fold倍tenfold十倍(2)consistingoftwopartse.g.atwofolddevelopmentplan有兩部分的發(fā)展計劃158UsefulWordsandExpressions7.determinev.decide,findout，calculate決定，找出，查出，算出

e.g.Hisfuturehasnotbeendetermined,buthemaystudymedicine.Shewilldeterminehowitistobedone.determinethespeedoflight,howhighamountainisdeterminewhathashap