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1 Why do we need ledger accounts为什么我们需要分类账户 ledger accounts summarise all the individual transactions listed in the books of prime entry分类帐 总结 初级经济法重点总结下载党员个人总结TXt高中句型全总结.doc高中句型全总结.doc理论力学知识点总结pdf 进入黄金书所列的所有个别交易 the records of transactions , assets and liabilities 交易，资产和负债的记录 A: in chronological order , and dated 按时间顺序排列，并注明日期 B:built up in cumulative totals建立在累积总数 ledger accounting and double entry总账会计和复式 2 the nominal ledger名目账项总账 the principal accounts are contained in a ledger called the general or nominal ledger主要帐户包含在一个名为一般或名义总帐明细帐 the nominal ledger is an accounting record which summarises the financial affairs of a business名义总帐是一个企业的财务会计记录，总结。 general ledger总帐 summarised and posted总结和张贴 plant and machinery at cost 厂房及机器成本 motor vehicles at cost机动车在成本 plant and machinery , provision for depreciation厂房及机械，计提折旧 motor vehicles , provision for depreciation机动车辆，计提折旧 proprietor's capital所有人的首都 inventories 存货 total trade accounts receivable / payable总贸易应收/应付账款 wages and salaries工资和薪金 rent and local taxes租金和地方税 advertising expenses广告费用 bank charges银行收费 motor expenses电机开支 telephone expenses电话费 total cash or bank overdraft总现金或银行透支 2.1 the format of a ledger account 分类账户的格式 3 the accounting equation 会计等式 Assets = capital +liabilities资产=资本+负债 Statement of financial position equation财务状况 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf 方程 business entity concept ;regardless of how a business is legally set up ,for accounting purposes , a business is always treated separately from its owner商业实体的概念;无论企业如何依法设立，为会计目的，一个企业总是单独处理它的主人 3.3 profit introduced into the accounting equation 引入会计等式的利润 Retained profits净利润 3.4 drawings 图纸 Drawing are amounts of money taken out of a business By its owner图纸是大量的钱被拉出一个业务由它的主人 Incorrect错误的不正确的 Withdrawn偏僻的 3.6 payables and receivables应付应收账款 trade accounts payable are liabilities . trade accounts receivable are assets应付账款是负债。应收账款是资产 Assets 资产 = capital 所有者权益 + liabilities 负债 3.7 Matching 匹配 The matching convention requires that revenue earned is matched with the expenses incurred in earning it. 匹配的公约需要赚取收入而发生的费用是配合挣钱。 The matching convention comes from the accruals assumption.匹配公约从应计假设。 4. Double entry bookkeeping 复式记账 Double entry bookkeeping is based on the idea that each transaction has an equal but opposite effect. Every accounting event must be entered in ledger accounts both as a debit and as an equal but opposite credit.复式簿记思想的基础是每笔交易都有一个完全相反的效果。每一个事件必须输入分类账户作为借记卡和作为一个完全相反的信用。 4.1 Dual effect (duality concept) 双作用（对偶的概念） Double entry bookkeeping is the method used to transfer the weekly/monthly totals from the books of prime entry into the nominal ledger. 复式簿记的 方法 快递客服问题件处理详细方法山木方法pdf计算方法pdf华与华方法下载八字理论方法下载 是用来转移每周/每月的总数从书入名义总帐素数。 Ledger accounts, with their debit and credit sides, are kept in a way which allows the two-sided nature of every transaction to be recorded. This is know as the "double entry" system of bookkeeping, because every transaction is recorded twice in the accounts. 分类账户，其借方和贷方，保持在允许的方式，其双面性的每一次交易记录。这是众所周知的“复式簿记”系统，因为每一个交易记录在账目。 4.2 The rules of double entry bookkeeping 复式簿记的规则 A debit entry will:借方记录将： 1. Increase an asset 增加资产 2. Decrease a liability 减少负债 3. Increase an expense增加费用 A credit entry will:贷方记录将 1. Decrease an asset 减少资产 2. Increase a liability 增加负债 3. Increase income 增加收入 The basic rule, which must always be observed, is that every financial transaction gives rise to two accounting entries, one a debit and the other a credit.基本规则，它必须始终遵守，是每一个金融交易产生2个会计分录，一一借和贷 An increase in an expense (eg a purchase of stationery) or an increase in an asset (eg a purchase of office furniture) is a debit.增加的费用（如购买文具）或增加资产（如购买办公家具）是借方。 An increase in revenue (eg a sale) or an increase in a liability (eg buying goods on credit) is a credit.增加收入（如销售）或增加负债（如购买商品的信用）是一种信用。 A decrease in an asset (eg making a cash payment) is a credit.资产的减少（例如使现金付款）是一种信用。 A decrease in a liability (eg paying a creditor) is a debit.减少负债（如支付债权人）是借方。 A cash payment is a credit entry in the cash account. Here the asset is decreasing. Cash may be paid out,.the matching debit entry is therefore made in the appropriate expense or asset account. 现金付款记入该现金帐户。在这里，资产减少。现金支付，匹配借记。因此在适当的费用或资产帐户。 A cash receipt is a debit entry in the cash account. Here the asset is increasing. Cash might be received, the credit entry would then be made in the sales account. 现金收据是借方记录在现金帐户。在这里，资产增加。现金可能会收到信贷进入，然后将在销售。 4.3 Example: Double entry for cash transactions例：双项现金交易 4.4 Credit transactions贷方交易 Some accounts in the nominal ledger represent the total of very many smaller balances. For example, the trade accounts receivable account represents all the balances owed bby individual customers of the business while the trade accounts payable account represents all money owed by the business to its suppliers. 一些帐户的分类帐代表总很多较小余额。例如，贸易应收账款账户余额欠代表所有从个人客户的业务，贸易应付帐款帐户代表所有欠款的业务供应商。 The solution to this problem is to use trade accounts receivable and trade accounts payable accounts. 这个问题的解决 方案 气瓶 现场处置方案 .pdf气瓶 现场处置方案 .doc见习基地管理方案.doc关于群访事件的化解方案建筑工地扬尘治理专项方案下载 是使用贸易应收账款和应付账款账户交易。 4.5 Example:Credit transactions例：贷方交易 4.5.1 When cash is paid to suppliers or by customers付出现金给供应商时或通过客户 5. the journal 日志 The journal is the record of prime entry for transactions which are not recorded in any of the other books of prime. 该杂志是记录总理进入交易，不记录任何其他书籍的总理. Format of a journal entry格式的日记条目 Narrative explanation叙事解释 5.1journal entries 日志条目 5.2the correction of errors 纠正错误 Errors corrected by the journal must be capable of correction by means of a double entry in the ledger accounts 错误纠正的期刊必须能够纠正通过一个双输入的分类账户 6 day book analysis 日志薄的 分析 定性数据统计分析pdf销售业绩分析模板建筑结构震害分析销售进度分析表京东商城竞争战略分析 Entries in the day books (books of prime entry ) are totaled and analysed before posting to the nominal ledger.作品在一天的书籍（书籍的主要切入）总额和分析前张贴到分类帐 6.1 sales day book 销售日志薄 6.2 sales returns day book 销售退回书 6.3 purchase day book and purchases returns day book 购买书和购货退回书 The purchase day book and purchase returns day book can be posted in a similar way。 购买书和采购收益一天可以张贴在一个类似的方式 7. The receivables and payables ledgers 应收和应付帐 The receivables and payables ledgers contain the personal accounts of individual customers and suppliers. They do not normally form part of the double entry system 应收和应付帐包含个人帐户的个人客户和供应商。他们通常不形成部分双输入系统 7.1 impersonal accounts and personal accounts 个人账户和个人账户 7.2 the receivables ledger 应收帐款分类帐 The need for a personal account for each customer is a practical one. 需要有一个个人帐户为每个客户是实用的 (a)a customer might telephone, and ask how much he currently owes. Staff must be able to tell him 客户电话，并问他如何目前欠。工作人员必须能够告诉他 (b)It is a common practice to send out statements to credit customers at the end of each month, showing how much the still owe, and itemizing new invoices sent out and payments received during the month. 它是一种常见的做法发出声明信用的客户在每个月的月底，显示多少仍欠，并细化的新发票发出和收到的款项在月。 (c)The managers of the business will want to keep a check on the credit position of an individual customer, and to ensure that no customer is exceeding his credit limit by purchasing more goods. 管理人员的业务将要使检查的目标位置的个人客户，并确保没有客户超过信用额度购买更多的商品。 (d)Most important is the need to match payments received against debts owed. If a customer makes a payment, the business must be able to set off the payment against the customer’s debt and establish how much he still owes on balance 最重要的是需要匹配收到的款项对债务。如果一个用户付款，企业必须能够掀起付款客户的债务和建立多少他仍欠平衡。 Follows (a)when entries are made in the sales day book (invoices sent out), they are subsequently also made in the debit side of the relevant customer account in the receivables ledger. 当项在销售日书（发票发出），他们随后也在借方的有关客户帐户应收帐款分类帐 (b)Similarly, when entries are made in the cash book (payments received), or in the sales returns day book, they are also made in the credit side of the relevant customer account. 同样，当项在现金簿（收到），或在销售日书，他们也在信贷方面的有关客户的账户。