会计循环Accounting cycle
文章来源: 文章作者: 发布时间:2007-04-06 00:25 字体: [ ]  进入论坛
(单词翻译:双击或拖选)
The sequence of accounting1 procedures used to record, classify, and summarize accounting information is often termed the accounting cycle. The accounting cycle begins with the initial recording3 of business transactions and concludes with the preparation of formal financial statements summarizing the effects of these transactions upon the assets, liabilities, and owners‘ equity4 of the business. The term “cycle” indicates that these procedures must be repeated continuously to enable the business to prepare new, up-to-date financial statements at reasonable intervals5. The accounting cycle consists of some specific steps as follows: 1. Analyze6 transactions and business documents 2. Journalize transactions 3. Post journal entries to accounts 4. Determine account balances and prepare a trial balance 5. Prepare a worksheet 6. Prepare financial statements 7. Journalize and post adjusting entries 8. Make closing entries 9. Prepare a post-closing trial balance 10. Make reversing entries Notice that step 1 to 3 occur continuously during the accounting period, step 4 to 9 occur only at the end of the accounting period, and step 10 occurs only at the start of the next accounting period.

  会计记录、分类和总结会计记录的过程经常被称作会计循环。会计信息起始于商业交易的初始记录,包括正式的财务报表的编制(合计资产、负债和所有者权益)。这个循环意味着这些程序必须持续重复,在合理的会计期间准备新的、更新的财务报表。会计循环包括下面一些特殊的步骤: 1、分析交易过程和商业文书 2、记录交易日志(制作凭证日记帐) 3、将凭证记入各个帐户 4、确认会计报表平衡,编制试算平衡表 5、编制工作底稿 6、编制财务报表 7、编制调整分录 8、结帐 9、编制结帐试算平衡表 10、制作回转分录注意上述步骤中的第1步至第3步在会计期间发生,步骤4至9仅在会计期末发生,步骤10仅在下一个会计期间开始的时候发生。

  Step 1.Analyze Transactions and Business Documents The first step in the accounting cycle is to analyze transactions and business documents—the sale invoices7, check stubs, and other records that are evidence of those transactions. Business documents confirm that a transaction has occurred and establish the amounts to be recorded. The accountant must determine the most appropriate way to record each transaction and to recognize its economic impact on the accounting equation. This is the key step in the accounting cycle. Step 2. Journalize Transactions The second step in the accounting cycle is to record the results of transactions in a journal. Known as “book” books of original entry“, journals provide a chronological8 record of all entity9 transactions. They show the dates of the transactions, the amounts involved, and particular accounts affected10 by the transactions. Usually, an explanation of the transaction is also included.Companies may use General Journals or special journals to record all transactions. A specific format2 is used in journalizing (recording) transactions in a General Journal. The debit11 entry is listed first; the credit entry is listed second. Normally, the date and a brief explanation of the transaction are considered essentially12. This format can be called journal entry.

  第一步:分析交易过程和商业文书会计循环的第一步是分析交易过程和商业文书(销售发票、支票存根和其他交易记录凭证)。商业文书是确认交易发生和确认交易记录金额的。会计人员必须采用最适当的方法处理这每一笔交易,判断到它对会计平衡的经济影响。这是会计循环的关键步骤。第二步:记录交易日志会计循环的第二步是定期记录交易结果。作为原始凭证,日志提供所有实体交易的流水帐。他们现实交易日期、合计数和受交易影响的特别会计帐户。通常一笔交易的表述也包括这些类容。公司可以使用总帐和明细帐去记录所有的交易。一个特别的形式被使用在总长中的记录日志中(日记帐)。先写借方,再写贷方。通常凭证的时间和摘要被认为是基本要素。这种形式被认为是日记帐。

  Step 3. Post Journal Entries to Accounts Once transactions have been analyzed13 and recorded in journal, it is necessary to classify and group all similar items. This is accomplished14 by the procedure of posting all the journal entries to appropriate accounts. All accounts are maintained in an accounting record called the General Ledger15. A ledger, then, is a book of accounts in which data from transactions recorded in journals are posted and thereby16 classified and summarized. A particular company will have as many or as few accounts as its needs to provide a reasonable classification of its transaction. The list of accounts used by a company is known as its chart of accounts. Step4. Determine Account Balances and Prepare a Trial Balance At the end of each accounting period, after all of the regular entries for completed transactions have been journalized and posted to the ledger, a trial balance should be prepared. This trial balance is prepared before the adjusting entries are made; therefore, it is often called the unadjusted trial balance.A trial balance lists each account with its debit or credit balance. By adding all the debit balances and all the credit balances, the accountant can see whether total debits17 equal to total credits. Even if the trial balance does show total debits equal to total credits, there may be errors. A transaction may be omitted completely, or it may have been recorded incorrectly or posted to the wrong account. These types of errors will not be discovered by preparing a trial balance; additional analysis would be required.

  第三步:将凭证过到帐户中一旦交易被确认,记录在日记帐中,就需要分类和汇总相同的信息。这以过日记帐到相应的科目完成。所有以会计记录维护的帐户叫总长。分类帐是将日记帐记录并根据会计科目分类汇总的集合。一个公司将或多或少地需要提供一个合理的处理后的分类信息。一个公司使用的会计清单通常是会计图表。第四步:确定会计科目平衡和准备试算平衡表每一个会计期末,在所有完成交易的凭单记帐并归类到分类帐户后,试算平衡表将被制作出来。因此,它通常被称为期末调整的试算平衡表一个试算平衡表列示了所有的借方和贷方科目。通过添加所有的借方和贷方平衡表,会计人员可以发现借方合计等于贷方合计。即使试算平衡表借贷相等,也可能存在错误。一笔交易如果被完全删除,或者记录金额错误,或者使用了错误的科目。通过编制试算平衡表以上各种类型的错误不会被发现,因此需要额外的分析。

  Step 5.prepare a Worksheet The financial statements cannot be prepared until all of the necessary adjusting entries have been formulated18. The unadjusted trial balance must be adjusted to in corporate19 the effects of all of the adjusting entries. This adjustment may be accomplished by either (a) recording all of the adjusting entries in the journal followed by immediate20 posting to the general ledger and then taking an adjusted trial balance from the ledger to use in preparing the financial statement, or (b) entering the unadjusted entries directly on that worksheet; this worksheet can be designed to include the adjusted trail balance and the unclassified income statement, statement of retained earnings21, and balance sheet. A separate worksheet is needed to develop the statement of changes in financial position. Notice that worksheet is not a part of the basic accounting records of the entity; it is a separate facilitation technique that usually increases efficiency and minimizes processing errors. It does not replace the financial statements or any entries in the accounts.

  第五步:准备工作底稿财务报表直到所有调整分录编制完成才可以编制。未经调整的试算平衡表必须调整所有对公司有影响的调整分录。这些调整可能通过下列两种方式完成:(a)记录所有在会计日志中的调整分录并迅速过度到总分类帐,同时从总长获得调整过的试算平衡表用于准备财务报表。(b)将未调整的凭证直接记入工作底稿,工作底稿可以被设计成包括调整过的试算平衡表和未分类的损益表,保留收入报表和资产负债表。工作底稿要求能体现财务状况的变化。注意:工作底稿不是基本会计记录的一部分;它是一种个别的简化的技巧,这种技巧通常可以提高工作效率,减少工作流程中的错误。它不可以代替会计报表和任何日记帐。

  When we discuss the worksheet, the term adjusting entry should not be omitted. As we know that, transactions generally are recorded in a journal as they happen, and then posted to the ledger accounts. The entries to be made are based on the best information available at the time, and the balances of the accounts can be included in the financial statements. While some accounts require adjustment to reflect current circumstances at the end of the accounting period because they are not up to date at that time. So, in order to report all asset, liability, and owners ‘ equity amounts properly, and to recognize all revenues and expenses for the period on an accrual22 basis, accountants are required to make any necessary adjustments prior to preparing the financial statements. The entries that reflect these adjustments are called adjusting entries. They are usually recorded on the basis of an analysis of the circumstances at the close of each accounting period, and they are needed when there are: Unrecorded revenues, Unrecorded expenses, Prepaid expenses and Unearned revenues.

  当我们讨论工作底稿的时候,该期调整分录不能被删除。众所周知,交易一旦发生,总是以日记帐的形式记录下来,然后过户到分类帐户中去。制作日记帐的基础是当时可见的最好的信息。科目的平衡包含在财务报表中。然而在会计期末一些帐户需要进行调整以反映现实环境,因为他们不是那时最新的。同样,为了合理地反映所有资产、负债、和所有者权益,精确计算当期收入和费用,会计人员需要制作任何需要的调整分录来制作财务报表。那些调整分录凭证被称为调整凭证。他们通常以最近会计周期的分析为基础被记录,而且在以下情况中被用到:未入帐收入、未入帐费用、预付款和应收帐款。

  Step 6. Prepare Financial Statements Once all transactions have been analyzed, journalized, and posted and all adjusting entries have been made, the accounts can be summarized and presented in the form of financial statements. The information for the income statement and the balance sheet is taken directly form the worksheet, when one is used. When a worksheet is not used, financial statements are prepared directly from the data in the adjusted ledger accounts. Financial statements are discussed in more detail in later lessons. Step 7. Journalize and Post Adjusting Entries. The adjusting entries should be entered in the general journal and then posted to the general ledger in the same manner as other journal entries. Note that each adjusting entry must involve one (or more) permanent account(s) (balance sheet accounts) and one (or more) emporary account(s) (income statement accounts)。Through journalizing and posting adjusting entries, the income statement and the balance sheet will reflect the proper operating results and financial position at the end of the accounting period. Step 8. Make Closing Entries After the financial statements are prepared and the adjusting entries have been journalized and posted, the closing process must be completed. The purpose of the closing process is to transfer the balances of all of the temporary accounts to the Retained Earnings account. The result is that (a) retained earnings will be increased by the amount of net income, or decreased by net loss, and (b) each temporary account will start the next year with a zero balance. The permanent accounts are not affected by the closing process except for the change in retained earnings.

  第六步:准备财务报表一旦所有交易的分析、记帐、提交工作完成和所有调整分录编制完成,会计科目就可以被汇总,以财务报表的形式显示出来。如果采用了工作底稿,损益表和资产负债表的信息就可以直接从中得到。如果工作底稿没有被采用,那么财务报表的数据将直接来源于分类帐户。财务报表的某些细节将在随后的课文中讨论。第七步:记录和提交调整分录调整分录必须记录汇总的日记帐,随后以与其他日记帐相同的方式提交到总分类帐。注意,每笔调整分录必须包括一个(或多个)永久性科目(资产负债表科目)和一个(或多个)临时性科目(损益表科目)。通过编制和提交调整分录,损益表和资产负债表将反映出适当的经营结果和会计期末的财务状况。第八步:制作结帐凭证当财务报表制作完成,调整分录被记录和提交,结帐的程序就必须完成。结帐的目的是将所有临时科目借贷平衡的两方过到留存收益科目。其结果是留存收益将随净收入总量的增加而增加,随净损失的增加而减少。每个临时科目将清零后,出现在下一会计年度期初。除非留存收益发生变化,永久性科目不会受结帐程序的影响。

  Closing entries are journalized, and dated, only at the end of each accounting period. The closing entries can be (a) taken directly from the worksheet, or (b) developed from the adjusted trial balance, if a worksheet is not prepared. Step 9. Prepare a Post-Closing Trial Balance The purposes of a trial balance are (a) to verify the equality of the debits and credits and (b) to have the account balances ready for other uses. Two different trial balances have already been discussed: the unadjusted trial balance and the adjusted trial balance. A third trial balance usually is taken after the closing entries have been posted. It is called the post-closing trial balance. It is used to verify that the debits and credits are equal at the start of the next accounting period. Step 10. Make Reversing Entries After the adjusting and closing entries are journalized and posted to the general ledger, the accounts are ready for information inputs23 of the next period. Prior to entering the new information inputs, many companies journalize and post reversing entries. A reversing entry is dated the first day of the next period and simply reverses the related accounts, the amounts of an adjusting entry that was made at the end of the prior period. Thus, a reversing entry uses exactly the same accounts and amounts as in the adjusting entry but with the debits and credits reversed. Reversing entries serve only one purpose, that is, to facilitate (or simplify) a related entry in the next accounting period. As a general rule, only the following adjusting entries should be reversed: (a) entries for accrued24 expenses and accrued revenues, and (b) entries for deferred25 expenses and deferred revenues that were originally recorded in a temporary account.

  结帐凭证仅在每个会计期末记录,并被标注日期。如果没有编制工作底稿,结帐凭证可以从工作底稿获得,或者从被调整的试算平衡表获得。第九步:编制结帐后的试算平衡表试算平衡表的目的是确认借贷方平衡和提供平衡的会计科目用于其他用途。未调整的试算平衡表和调整后的试算平衡表已经讨论过。过。编制完结账凭证后的第三种试算平衡表通常被采用。这种报表被称为结账后的试算平衡表。它通常被用于确认下一会计年度的期初借贷方是否平衡。第十步:编制回转凭证调整凭证和结账凭证被记录和提交到总分类账户后,会计科目将为下一年度的信息录入做好准备。在于输入新的信息之前,许多公司往往编制和提交回转凭证。(回转凭证在下一年度的第一天制作出来,仅将上一期末所做调整分录做相反的记载,即仅改变帐户借贷方向,金额不变)转换分录只有一个目的,就是简化下一年度的会计分录。根据规则,以下两笔调整分录需要做反向记录:1、产生费用和收入的分录,2、记录在临时帐户的递延费用和递延收入。



点击收听单词发音收听单词发音  

1 accounting nzSzsY     
n.会计,会计学,借贷对照表
参考例句:
  • A job fell vacant in the accounting department.财会部出现了一个空缺。
  • There's an accounting error in this entry.这笔账目里有差错。
2 format giJxb     
n.设计,版式;[计算机]格式,DOS命令:格式化(磁盘),用于空盘或使用过的磁盘建立新空盘来存储数据;v.使格式化,设计,安排
参考例句:
  • Please format this floppy disc.请将这张软盘格式化。
  • The format of the figure is very tasteful.该图表的格式很雅致。
3 recording UktzJj     
n.录音,记录
参考例句:
  • How long will the recording of the song take?录下这首歌得花多少时间?
  • I want to play you a recording of the rehearsal.我想给你放一下彩排的录像。
4 equity ji8zp     
n.公正,公平,(无固定利息的)股票
参考例句:
  • They shared the work of the house with equity.他们公平地分担家务。
  • To capture his equity,Murphy must either sell or refinance.要获得资产净值,墨菲必须出售或者重新融资。
5 intervals f46c9d8b430e8c86dea610ec56b7cbef     
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。
6 analyze RwUzm     
vt.分析,解析 (=analyse)
参考例句:
  • We should analyze the cause and effect of this event.我们应该分析这场事变的因果。
  • The teacher tried to analyze the cause of our failure.老师设法分析我们失败的原因。
7 invoices 56deca22a707214865f7ea3ae6391d67     
发票( invoice的名词复数 ); (发货或服务)费用清单; 清单上货物的装运; 货物的托运
参考例句:
  • Take the example of a purchasing clerk keying invoices into a system. 继续说录入员输入发票的例子,这个录入员是一个全职的数据输入人员。 来自About Face 3交互设计精髓
  • Consular invoices are declarations made at the consulate of the importing country. 领事发票是进口国领事馆签发的一种申报书。
8 chronological 8Ofzi     
adj.按年月顺序排列的,年代学的
参考例句:
  • The paintings are exhibited in chronological sequence.这些画是按创作的时间顺序展出的。
  • Give me the dates in chronological order.把日期按年月顺序给我。
9 entity vo8xl     
n.实体,独立存在体,实际存在物
参考例句:
  • The country is no longer one political entity.这个国家不再是一个统一的政治实体了。
  • As a separate legal entity,the corporation must pay taxes.作为一个独立的法律实体,公司必须纳税。
10 affected TzUzg0     
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。
11 debit AOdzV     
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。
12 essentially nntxw     
adv.本质上,实质上,基本上
参考例句:
  • Really great men are essentially modest.真正的伟人大都很谦虚。
  • She is an essentially selfish person.她本质上是个自私自利的人。
13 analyzed 483f1acae53789fbee273a644fdcda80     
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》
14 accomplished UzwztZ     
adj.有才艺的;有造诣的;达到了的
参考例句:
  • Thanks to your help,we accomplished the task ahead of schedule.亏得你们帮忙,我们才提前完成了任务。
  • Removal of excess heat is accomplished by means of a radiator.通过散热器完成多余热量的排出。
15 ledger 014xk     
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。
16 thereby Sokwv     
adv.因此,从而
参考例句:
  • I have never been to that city,,ereby I don't know much about it.我从未去过那座城市,因此对它不怎么熟悉。
  • He became a British citizen,thereby gaining the right to vote.他成了英国公民,因而得到了投票权。
17 debits a45de27514ab4145190ed2290cf3739f     
n.(簿记中的)收方,借方( debit的名词复数 );从账户中提取的款项v.记入(账户)的借方( debit的第三人称单数 )
参考例句:
  • Does this item go among the credits or the debits? 这笔账应记入贷方还是借方? 来自《现代英汉综合大词典》
  • My bank account shows two debits of 5 each. 我的银行帐户借方记入了两笔5英镑的款项。 来自辞典例句
18 formulated cfc86c2c7185ae3f93c4d8a44e3cea3c     
v.构想出( formulate的过去式和过去分词 );规划;确切地阐述;用公式表示
参考例句:
  • He claims that the writer never consciously formulated his own theoretical position. 他声称该作家从未有意识地阐明他自己的理论见解。 来自《简明英汉词典》
  • This idea can be formulated in two different ways. 这个意思可以有两种说法。 来自《现代汉英综合大词典》
19 corporate 7olzl     
adj.共同的,全体的;公司的,企业的
参考例句:
  • This is our corporate responsibility.这是我们共同的责任。
  • His corporate's life will be as short as a rabbit's tail.他的公司的寿命是兔子尾巴长不了。
20 immediate aapxh     
adj.立即的;直接的,最接近的;紧靠的
参考例句:
  • His immediate neighbours felt it their duty to call.他的近邻认为他们有责任去拜访。
  • We declared ourselves for the immediate convocation of the meeting.我们主张立即召开这个会议。
21 earnings rrWxJ     
n.工资收人;利润,利益,所得
参考例句:
  • That old man lives on the earnings of his daughter.那个老人靠他女儿的收入维持生活。
  • Last year there was a 20% decrease in his earnings.去年他的收入减少了20%。
22 accrual e249de9c52d96678cac672f1987b7771     
n.获利;利息;自然增长;自然增长物
参考例句:
  • But these accrual run a system and give due effectiveness without play. 但这些收益治理系统并没有发挥出应有的效用。 来自互联网
  • Article 5 The company employ the Accrual Basis Accounting principle. 第五条本企业应当根据权责发生制的原则记账。 来自互联网
23 inputs a8aff967e1649a1c82ea607c881e8091     
n.输入( input的名词复数 );投入;输入端;输入的数据v.把…输入电脑( input的第三人称单数 )
参考例句:
  • Uncheck the inputs checked for optimization in the previous stage. 不测试那些已经测试过的优化了的以前步骤的inputs.(变量参数)。 来自互联网
  • Just in case, save in a file the inputs obtained at the previous stage. 以防万一,保存以前步骤获得的inputs(变量参数值)到一个文件中去。 来自互联网
24 accrued dzQzsI     
adj.权责已发生的v.增加( accrue的过去式和过去分词 );(通过自然增长)产生;获得;(使钱款、债务)积累
参考例句:
  • The company had accrued debts of over 1000 yuan. 该公司已积欠了1000多万元的债务。 来自《简明英汉词典》
  • I have accrued a set of commemoration stamps. 我已收集一套纪念邮票。 来自《简明英汉词典》
25 deferred 43fff3df3fc0b3417c86dc3040fb2d86     
adj.延期的,缓召的v.拖延,延缓,推迟( defer的过去式和过去分词 );服从某人的意愿,遵从
参考例句:
  • The department deferred the decision for six months. 这个部门推迟了六个月才作决定。
  • a tax-deferred savings plan 延税储蓄计划
TAG标签:
发表评论
请自觉遵守互联网相关的政策法规,严禁发布色情、暴力、反动的言论。
评价:
表情:
验证码:点击我更换图片