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1、LESSON FIVELEDGER ACCOUNTSNew Words, Phrases and Special TermsoLedger 总账 分类账oA collection of accounts of similar type. Traditionally a ledger was a large book with separate pages for each account.oIn modern systems , ledgers may consist of separate cards or computer records.New Words, Phrases and Sp
2、ecial TermsoThe most common ledgers are the nominal ledger containing the impersonal accounts, the debtors (or sales) ledger containing the accounts of an organizations customers , and the creditors (or purchases ) ledger containing the accounts of an organizations supplies.New Words, Phrases and Sp
3、ecial TermsoNominal ledger 名义账户（general ledger 总账）oThe ledger containing the nominal accounts（名义 账户） and real accounts （实账户） necessary to prepare the accounts of an organization.oThis ledger is distinguished from the personal ledgers, such as the debtors ledger（债务人分类账 ，销售分类账） and creditors ledger（债权
4、人分类 账）, which contain the accounts of customers and supplies respectively.New Words, Phrases and Special TermsoNominal account 名义账户oA ledger account that is not a personal account in that it bears the name of a concept , e.g. light and heat, bad debts, investments, etc., rather than the name of a pe
5、rson .oThese accounts are normally grouped in the nominal ledger.New Words, Phrases and Special TermsoPersonal account 业主往来账户oAccounts used to record transactions with persons , for example , debtors and creditors.New Words, Phrases and Special TermsoReal accounts 实账户oA ledger account for some types
6、 of property (e.g. land and buildings , plant , investments, stock) to distinguish it from a nominal account, which would be for revenue or expense items (e.g. sales, motor expenses, discount received, etc.)oThis distinction is now largely obsolete （陈旧的，作 废的）and both sets of accounts are maintained
7、in the same ledger, usually referred to as the nominal ledger.New Words, Phrases and Special TermsoDebit 借方oAn entry on the left-hand side of an account in double-entry book-keeping that increases either the assets or the recorded expenditure of the organization keeping the book.oIn the case of a ba
8、nk account , a debit shows an outflow of funds from the account.New Words, Phrases and Special TermsoCredito信用 The reputation and financial standing of a person or organization.o信用额度 The sum of money that a trader allows a customer before requiring payment.o信用能力 The ability of members of the public
9、to purchase goods with money borrowed from finance companies, banks, and other money lenders.o贷方分录 An entry on the right-hand side of an account in double-entry book-keeping ,showing a positive asset.New Words, Phrases and Special TermsoTwo-column cash book 两栏式现金笔记 簿oA cash book that records receipt
10、s and payments made but does not record discounts allowed (销货折扣）and discounts received购 货折扣）.New Words, Phrases and Special TermsoThree-column cash book 三栏式现金登记簿oA cash book in which details of discounts allowed and discounts received are included in addition to receipts and payments made.oPeriodica
11、lly these totals will be posted to the discounts allowed and received accounts, respectively. New Words, Phrases and Special TermsoDouble-entry book-keeping 复式记账oA method of recording the transactions of a business in a set of accounts, such that every transaction has a dual aspect and therefore nee
12、ds to be recorded in at least two accounts.oFor example, when a person (debtor) pays cash to a business for goods he has purchased, the cash held by the business is increased and the amount due from the debtor is decreased by the same amount; similarly , when a purchase is made on credit , the stock
13、 is decreased and the amount owing to creditors is increased by the same amount.oThis double aspect enables the business to be controlled because all the books of accounts must balance.New Words, Phrases and Special TermsoJournal 日记账oA book of prime entry in which transfers to be made from one accou
14、nt to another are recorded.oIt is used for transfers not recorded in any other of the books of prime entry , such as the sales day book or the cash book.New Words, Phrases and Special TermsoChart of accounts 账户表oA detailed listing of all the accounts used by an organization, showing classifications
15、and sub classifications.oFor example, each letter or number in an account code will indicate a feature , such as transaction type and the department responsible.New Words, Phrases and Special TermsoControl accounts 控制账户oAccounts in which the balances are designed to equal the aggregate of the balanc
16、es on a substantial number of subsidiary accounts.oExamples are the sales ledger control account (or total debtors account), in which the balance equals the aggregate of all the individual debtors account, the purchase ledger control account (or total creditors account), which performs the same function for creditors, and the stock control account, whose balance should equal the aggregate of the balances
