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1、Unit 2 accounting cycleAccounting Equation and Double Entry会计等式与复式记账法会计英语The financial condition or position of a business enterprise is represented by the relationshipof assets to liabilities and capital.一个企业的财务是由资产对负债和资本的关系来表示的。Assets are properties that are owned and have monetary value; for inst
2、ance, cash, inventory, buildings, equipments.资产是指企业所拥有的、具有货币价值的财产，如现金、存货、建筑物、设备。Liabilities are amounts owned to outsiders, such as notes payable, accounts payable, bondspayable. Liabilities may also include certain deferred items, such as income taxes to be allocated. 负债是欠外部的数额，如应付票据、应付账款、应付债券。负债还可
3、以包括某些递延的项目，如待分配的所得税。Capital is the interest of the owner in an enterprise. Also known as owners equity.资本是企业所有者的利益，也称之为业主权益。These three basic elements are connected by fundamental relationship called balance-sheetequation, sometimes called simply the accounting equation.This equation expresses the e
4、quality of the assets on one side with the claims of the creditorsand owners on the other side: Assets = Liability + Capital. 这三个基本的要素由一个叫做资产负债表等式、有时称之为会计等式的关系式联系起来。这个等式表示的是：一边的资产与另一边的负责和所有者权益的平衡关系，即：资产=负债+ 资本According to the accounting equation, a firm is assumed to possess its assets subject to th
5、e rights of the creditors and owners.根据会计等式，一个公司所拥有的资产应该等于债权人和所有者对企业的索取权总值。The equilibrium which the bookkeeping record achieves through the accounting equation isan essential feature of double entry. The creation of assets within an enterprise is always accompanied by the incurring of identical fin
6、ancial obligations, either to the properties of the enterprise (owners equity) or to outside creditors (liabilities). The derivation of profit is always accompa-nied by an identical increase in the net assets (i.e. assets minus liabilities) of the enterprise. It is now possible to see how double-ent
7、ry bookkeeping produces this equilibrium of results by ensuring that the equation holds well at all times.簿记记录通过运用会计等式所达到的平衡关系是复式记账的一个重要特点。一个公司资产的形成总伴随着同样数额的财务责任的出现，不是以企业业主（业主权益），就是以外部债权人（负债）的形式出现。利润的获得也总是伴随着企业净资产，也就是资产减去负债，出现等额的增加。现在可以看一下复式记账法通过保证会计等式在任何时候都有效来获得这种会计等式的平衡关系。Examplev1:Assume that a b
8、usiness owned assets $100 000, owed the creditors $80 000, and owed the owner $20 000. The accounting equation would be:Assets = Liabilities + Capital$100 000 $80 000 $20 000ENGLISH LANGUAGE IN ACCOUNTING例 1假设某公司拥有资产 10 万美元，欠债权人 8 万美元，欠业主 2 万美元。会计等式应该是：资产 = 负债 + 资本100 000 = 80 000 + 20 000If over a
9、certain period of time, the firm had a net income of $10 000, representing an in-crease of net assets; the change may be reflected as increased cash, increased inventory or otherassets, or decreased liabilities. Suppose that $6 000 was used to reduce liabilities and the balanceremained in assets. Th
10、e equation would then be:Assets = Liabilities + Capital$104 000 $74 000 $30 000如果过了一段时间，公司有一万美元净收入，表示净资产增加，这种变化可能反映在现金、存货或其他资产的增加或者表现为负债的减少。假设其中 6 000 美元用来偿还负债，其余部分保持为资产，这个方程式应该是：资产 = 负债 + 资本104 000 = 74 000 + 30 000Example 2:The selected events of January of Water Dentists are as following:(1) Inve
11、st $4 000 to practice.(2) Bought supplies for cash $300.(3) Bought office furniture from Brown Furniture company on account $2 000.The accounting equation after each transaction will appear as follows: (1) AssetsCash+ $4000= Liabilities + CapitalWater Capital+$4 000(2) AssetsCash Supplies$4 000= Lia
12、bilities + CapitalWater Capital$4000(3)- $300 + $300 $3700 $300Assets$4= Liabilities + CapitalCash Supplies$3 700 $300Furniture Accounts Payable Water Capital$4 000例 2$3700 $300+$2 000 +$2 000 $2000 $2000 $4000沃特牙科诊所一月份的有关经济业务如下：1. 投资 4 000 美元开业。2. 支付 3 00 美元现金买办公用品。3. 从布朗家具公司赊账购买家具价值 2 000 美元。每笔交易后
13、的会计等式应出现下列情况：1. 资产现金+4 000 Page 13 of 122 = 负债 + 资本沃特资本+4 0002. 资产现金4 000办公用品= 负债 + 资本沃特资本4 000会计英语- 300 3 7003. 资产现金+ 300 300办公用品 家具3700 300+2 0004 000= 负债 +应付账款+2 000 资本沃特资本4 0003 700 300 2 000 2 000 4 000We shall call any business event which alters the amount of assets, liabilities, or capital a
14、transaction. In example 1, the net changes in asset groups were discussed; in example 2, we show how the accountant makes a meaningful record of a series of transactions, reconciling them step by step with the accounting equation.我们可以把任何改变资产、负债或资本数额的业务项目都叫做经济业务。在例 1 中所讨论的是资产的净变化。在例 2 中，我们看到会计师是如何对一系
15、列交易给予正确的记录，一步一步地将它们调整新的会计等式。However, preparing a new equation A=L+C after each transaction would be cumbersome andcostly; especially there are a great many transactions in an accounting period. Also, information for a specific item such as cash would be lost as successive transactions were recorded.
16、 This in-formation could be obtained by going back and summarizing the transactions, but that would bevery time-consuming.但是，每笔交易后都编制一个新的会计等式 A=L+C 将十分麻烦，成本也很高，特别是在一个会计期间有许多经济业务的情况下。而且，当一连串的交易都入账以后关于某一具体项目，如现金的情况就看不出来了。要得到这一情况必须再回头重看一下，对所有交易进行汇总，但那样做又太费时间。A much more efficient way is to classify the transaction according to items on the balances sheet and income statement. The increases and decreases are then recorded according to type of item by means of a summ
