#在头条看见彼此#

special journal 特种日记账

general journal 普通日记账

in contrast to 与此对比，与此相反

in addition to 除...外

sales journal 销货日记账

sales on credit terms 赊销

cash receipts journal j 现金收入日记账

invoice register 发票登记簿

purchases journal 购买日记账

cash disbursements journal 现金支出日记账

warrant 使有理由

division of labor 分工

aggregate 合计的

savings 节约

文章内容

这节篇章是讲账户的结构，日记账的类型。有特种日记账，销货日记账，现金收入日记账，发票登记簿，现金付出日记帐。

Reading material steps in the accounting cycile

the accounting cycle can be divided into the following steps：

(1).analyze transactions from source documents.

(2). record in journal

(3).post to general (and subsidiary)ledger accounts.

(4).adjust the general ledger accountant.

(5).prepare financial statements.

(6).close temporary accounts.

the various step in the accountanting cycle do not occure with equal frequency.usually,analyzing,journalizing and posting take place during each operating period，whereaks accounts are adjusted and statements are prepared only when managent requires financial statements -usually at monthly or quarterly intervals,but at least annually.temporary accountants are customarily closed only at the end of the accounting year.

business firms whose accountanting year ends on december 31 are said to be on a calendar-year basis.many firms prefer to have their accounting year coincide with their natural business year;thus the year ends when business is slow and inventory quantities are small and easier to count.at this time,end-of-year accounting procedures are most efficently accomplished.an accounting year ending with a month other than december is called a fiscal year.