DoubleEntryBookkeeping复式记账法 |
文章来源： 文章作者： 发布时间：2007-05-17 02:55 字体： [ 大 中 小] 进入论坛 |
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| The basic principle of double entry bookkeeping is that every transaction has a twofold effect. In other words, a value is received and a value is yielded or parted with. Both effects, which are equal in amount, must be entered completely in the bookkeeping records. |
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复式记账法的基本原理是每笔交易都有借贷双方。换言之，有一项金额收入，就必然有一项金额放弃（支出）。借贷双方金额相等，必须完整地记入账薄。 |
| According to this principle, all transaction affect at least two accounts. Each transaction must be analyzed1 to determine which accounts are affected2, and whether they should be increased or decreased. An entry made on the left hand side or column of an account is called a debit3, while an entry made on the right hand side or column is called a credit. Debit, usually abbreviated4 DR, at one time meant value received, or literally5 he owes. Credit, usually abbreviated CR, meant value parted with, or literally he trusts, in modern bookkeeping, debit refers only to the left-hand side of account, whereas credit refers to the right-hand side. Some bookkeepers use a far right-hand column to keep an up-to-date balance of the account. |
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根据这一原理，所有的交易至少涉及两个账目，要对每笔交易进行分析，以确定哪些账目受到影响，金额是增加，还是减少。在账户左边或左边栏目的分录叫借方，在右边或右边栏目的分录叫贷方。借方，一般缩写成DR，同时意为收到的金额，或者，按照字面意思解释是他所欠的；贷方，一般缩写成CR，意为支出的金额，或者，按照字面意思解释是他的存款。在现代簿记中，借方仅指账户左边；而贷方指右边。有的账薄在右边再加一栏，记载账户的最新余额。 |
| In double-entry bookkeeping, a book in which both the debit side and the credit side of the transaction are entered is called a journal, while another book used to list all the accounts of an organization is called a ledger6. Entries from the journal are transferred to the ledger at regular intervals7, usually monthly. This process is called posting. |
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在复式记账法中，记载交易借贷双方的账薄叫日记账；而另外一本用于记载一个单位所有账目的账薄叫总账。从日记账定期，通常按月，转记到总账上去，这个过程叫过账 |
点击  收听单词发音
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1
analyzed
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| v.分析( analyze的过去式和过去分词 )；分解；解释；对…进行心理分析 |
参考例句： |
- The doctors analyzed the blood sample for anemia. 医生们分析了贫血的血样。 来自《简明英汉词典》
- The young man did not analyze the process of his captivation and enrapturement, for love to him was a mystery and could not be analyzed. 这年轻人没有分析自己蛊惑著迷的过程，因为对他来说，爱是个不可分析的迷。 来自《简明英汉词典》
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2
affected
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| adj.不自然的，假装的 |
参考例句： |
- She showed an affected interest in our subject.她假装对我们的课题感到兴趣。
- His manners are affected.他的态度不自然。
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3
debit
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| n.借方，借项，记人借方的款项 |
参考例句： |
- To whom shall I debit this sum?此款应记入谁的账户的借方？
- We undercharge Mr.Smith and have to send him a debit note for the extra amount.我们少收了史密斯先生的钱，只得给他寄去一张借条所要欠款。
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abbreviated
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| adj. 简短的，省略的
动词abbreviate的过去式和过去分词 |
参考例句： |
- He abbreviated so much that it was hard to understand his article. 他的文章缩写词使用太多，令人费解。
- The United States of America is commonly abbreviated to U.S.A.. 美利坚合众国常被缩略为U.S.A.。
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literally
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| adv.照字面意义，逐字地；确实 |
参考例句： |
- He translated the passage literally.他逐字逐句地翻译这段文字。
- Sometimes she would not sit down till she was literally faint.有时候，她不走到真正要昏厥了，决不肯坐下来。
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ledger
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| n.总帐，分类帐；帐簿 |
参考例句： |
- The young man bowed his head and bent over his ledger again.那个年轻人点头应诺，然后又埋头写起分类帐。
- She is a real accountant who even keeps a detailed household ledger.她不愧是搞财务的，家庭分类账记得清楚详细。
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intervals
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| n.[军事]间隔( interval的名词复数 )；间隔时间；[数学]区间；（戏剧、电影或音乐会的）幕间休息 |
参考例句： |
- The forecast said there would be sunny intervals and showers. 预报间晴，有阵雨。
- Meetings take place at fortnightly intervals. 每两周开一次会。
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