Chapter3CurrentAssetsAccountingEnglishAnalyzeTransactions/Events(Adjustments)JournalizeTransactions/EventsPosttotheLedgerPrepareaTrialBalance分析經(jīng)濟(jì)事項（調(diào)整事項）登記日記賬過入分類賬編制試算表ReviewPart1:IntroductionCashCashinBank(Deposit)庫存現(xiàn)金銀行存款

0.CurrentAssets

Definition

Currentassetsareexpectedtobeconvertedtocashorsoldorusedupwithinoneyearorless,throughthenormaloperationsofthebusiness.

Composition

cash,tradingsecurities,receivables,inventories…

Characteristic

Liquidity-

Itreferstohowreadilyanassetcanbeconvertedintoothertypesofassets,orisusedtobuyservicesorpayoffobligations.

1.Cash

Definition

Cashisacurrentassetthatincludescurrency,coin,moneyordersreceivedfromcustomers,amountsheldintheformofdemanddeposits,savingaccounts,andcertificatesofdeposit.Currency

Coin

MoneyOrder

CashcontrolCashissusceptibletomisappropriation.現(xiàn)金易于被挪用。

Thefollowinginternalcontrolprocedures:Responsibilityforhandlingcashandchecks(custody)shouldbeseparatedfromthekeepingofcashrecords.Allcashreceiptsshouldbedepositedintacteachday.Thisisnecessaryinordertosafeguardassetsandmaintainadequaterecords.Allpaymentsshouldbemadebycheck.Minorpaymentsaremadefromapettycashfund,notfromcashreceipts.

ThePettyCashFund備用金

建立備用金establishingthefund

使用備用金makingpettycashpayments補(bǔ)充備用金reimbursingthefundE.g.P.58Establish:Dr.PettycashCr.CashUsing:Dr.XXexpensesCr.Pettycash

ThePettyCashFund備用金

建立備用金establishingthefund

使用備用金makingpettycashpayments補(bǔ)充備用金reimbursingthefundE.g.P.58Establish:Dr.PettycashCr.CashUsing:Dr.XXexpensesCr.Pettycash

2.CashinBank(Deposit)

BankStatement

CheckingaccountDepositorSubmitThebeginningcashbalanceAlladditionsanddeductionsforthemonthTheendingcashbalance支票賬戶儲戶提交期初存款余額本月全部增減額期末存款余額Firstnationalbank:MadisonMadisonHotelInc.101BeltlineHighwayMadison,WisconsinStatementofaccountAccountNO.3131368DateofstatementDec.31,2012checksDepositsDateBalanceBalance11-30-201215640.30300.0012-115940.30450.00325.60190.70750.0012-215724.00107.15135.40RT640.2012-316121.650.50DM200.0012-416321.15………………………………122.50235.805.00SC47570ItemCodes:EC-ErrorCorrectionLS-ListofChecksDM-DebitMemoSC-ServiceChargeOD-OverdraftRT-ReturnedItemE.g.:

2.CashinBank(Deposit)

BankReconciliation

Reason:theexistenceofdifference

OutstandingchecksDepositsnotyetcreditedbythebankItemschargedbybank,notyetenteredonbooksItemscreditedbybank,notyetenteredonbooksAccountingerrors

Differencesbetweenbankstatementandcompany’scashbook

未兌付支票企業(yè)已收銀行未收銀行已付企業(yè)未付銀行已收企業(yè)未收記賬差錯Balanceperbankstatement$XXXBalanceperbooks$XXXAdd:depositsnotyetcreditedbybankXXXAdd:itemscreditedbybank,notyetenteredonbooksXXX$XXX$XXXLess:outstandingchecksXXXLess:itemschargedbybank,notyetenteredonbooksXXXAdjustedbalance$XXXAdjustedbalance$XXXXXCompanyBankReconciliationDec.31,2012BankReconciliation:ShouldagreeIfthesefinalamountsdonotagree,oneshouldlookcarefullyforreconcilingitemsomittedfromthescheduleorforpossibleerrorsinrecordkeeping.如果兩個最終金額不符，那就要仔細(xì)地找出表內(nèi)漏列的調(diào)節(jié)項目或簿記中的可能差錯。Part2:Dialogue日常工作：A:Whatareyoudoing?B:Inventoryofthecash.A:Notthatagain!B:Makinganinventoryofthecashismyeverydaywork.A:Andwillyougotothebankagain?B:Yes,thecashbalancesshouldbesenttothebankeveryafternoon.A:Whatelseshouldyoudoeveryday?B:Well,accountantsshouldkeepdailyandmonthlybalanceandhandoverthereportontime.A:Youreallyneedpatiencetobeanaccountant.B:Youareright.1.讀寫貨幣的秘訣各種常見的外幣簡稱及單位說法Part3:KnowledgeExpansion貨幣符號簡稱完整說法中文$AUDAustraliandollar澳元￡GBPBritishpound英鎊$CADCanadiandollar加元￥CNYChineserenminbi人民幣€EUREuro歐元$HKDHongKongdollar港幣￥JPYJapaneseyen日元$SGDSingaporedollar新加坡元?KRWSouthKoreanwon韓元$USDUSdollar美元(1)美元有元（dollar）、角（dime）、分（cent）三種單位常用的面額有：(2)英鎊有鎊（pound）、便士（penny）兩種單位（1pound=100pennies）常用的面額有：紙幣1、2、5、10、20、50、100元硬幣1元和50、25、10、5和1分鑄幣紙幣1鎊（僅蘇格蘭）、5鎊、10鎊、20鎊、50鎊和100鎊（僅蘇格蘭和北愛爾蘭）硬幣1便士、2便士、5便士、10便士、20便士、50便士、1鎊、2鎊(3)歐元有元（euro）和分（cent）兩種單位常用的面額有：(4)美元和歐元等貨幣符號一般是放在數(shù)字之前，但念的時候要說成“數(shù)字+USdollar(s)”、“數(shù)字+euro(s)”.

$4.25fourdollars(and)twenty-fivecents€100.50onehundredeurosandfiftycents紙幣5歐元、10歐元、20歐元、50歐元、100歐元、200歐元和500歐元硬幣2歐元、1歐元、50歐分、20歐分、10歐分、5歐分、2歐分和1歐分(5)A貨幣兌換成B貨幣的匯率說法：Today’srateistenRMBtooneeuro.IwanttoexchangesomeJapaneseyenforRMB.WhatistheexchangeratebetweenthepoundandtheUSdollar?2.使用支票的相關(guān)說法openacheckingaccount開立支票賬戶Areyouthinkingaboutopeningacheckingaccount?Thereareseveralkindsofcheckingaccountsatourbank.writesb.acheck開支票給某人Howmanychecksdoyouwriteinamonth?Makeacheckoutfor+金額Macymadeacheckoutfor120dollars.depositacheck存入支票DoyouknowhowtodepositacheckintoanATM?cashacheck兌現(xiàn)支票Ineedtocashan$8,000check,butthebankdoesnothavethatmuchcashonhand.bounceacheck跳票（指因為支票帳戶內(nèi)沒有錢，銀行無法兌現(xiàn)支票，遂把此空頭支票寄還給支票持有人的行為。）Ifyoudon’thaveenoughmoneyinyouraccount,youwillbounceyourchecks/yourcheckswillbounce.支票的填寫Step1：Writethenameofthepersonwhoyouarepayingonthisline.

Sometimesabusinesswillsay‘Makeyourcheckpayableto...’Youwouldw