来源:高顿网校 发布时间:2018-06-14 15:40 责编:edwin.li

  现在随着国外财务证书的盛行,现在很多的财务人员都在逐渐接触一些财务英语,也就有越来越多的专业词汇需要被大家知道、学习,高顿网校小编今天给你介绍一些关于财务专业英语的词汇,供小主学习。小编再送一个考试资料包,可以分享给小伙伴,自提,戳:ACCA资料【新手指南】+内部讲义+解析音频
 
 
  Ledgers 在簿记上是分类帐的意思,可以和其他词汇搭配,构成许多会计词汇。如ledger accounts(分类帐户)、general ledger(总分类帐)、subsidiary ledger(明细分类帐)等。例如:
 
  1、 Ledger accounts are used to record business transactions' effect on an accounting entity.
 
 ?。ǚ掷嗾驶П挥美醇锹冀灰锥曰峒浦魈宓挠跋?。)
 
  2、 A ledger account is simply a record of changes (increase and decrease)and balances in value of a specific accounting item.
 
 ?。ǚ掷嗾驶Р还翘囟ɑ峒葡钅考壑档谋涠?增加与减少)和结余的记录。)
 
  3、 The general ledger is the book used to list all the accounts established by an organization.
 
 ?。ㄗ芊掷嗾适且槐玖谐鲆桓龅ノ凰枇⒌娜空驶У恼时?。)
 
  4、 Further simplification of the general ledger is brought about by the use of subsidiary ledger.
 
 ?。ㄊ褂妹飨阜掷嗾适棺芊掷嗾矢蛹蚧髁?。)
 
  5、 The advantages of subsidiary ledger are as following:(1)reduces ledger detail ;(2)permits better division of labor;(3)permits a different sequence of accounts;(4)permits better internal control。
 
 ?。飨阜掷嗾实挠诺闳缦?(1)减少分类帐的细节;(2)使劳动分工更合理;(3)允许不同的帐户排序(4)便于更好地内部控制。)
 
  Journal 比较常用的意思是“日记、日志;杂志、刊物”,如keep a journal (记日志)、a ship's journal (航海日志),a monthly journal (月刊),单词 diary 也有“日记”的意思,但journal 比 diary 更强调“正式记录”。Journal 在会计词汇上的意思是“日记帐”。例如:
 
  1、 In a western accounting system ,the information about each business transaction is initially recorded in an accounting record called a Journal.
 
 ?。ㄔ谖鞣交峒铺逑抵?,有关每笔经济交易的资料最初是记在一本叫做“日记帐”的会计帐上。)
 
  2、 A journal is a chronological(arrange in order of time ) record of business transactions.
 
 ?。ㄈ占钦适嵌跃媒灰椎男蚴?即按时间的顺序)记录。)
 
  3、 In a journal entry, the debits and credits for given transaction are recorded together, but when the transaction is recorded in the ledger, the debits and credits are entered in different accounts.
 
 ?。ㄔ谌占钦噬霞钦适?,既定交易的借方和贷方一起被记录,但在分类帐记录中,一笔交易的借方和贷方进入不同的帐户中。)
 
  4、 A journal may be a general journal or it may be a group of special journals.
 
 ?。ㄈ占钦士梢允且槐就ㄓ萌占钦?,也可以是一组特种日记帐。)小编再送一个考试资料包,可以分享给小伙伴,自提,戳:ACCA资料【新手指南】+内部讲义+解析音频

 
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