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会计英语Project 4 Tasks What tasks shall an accountant perform.ppt 45页

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4.3.4 Current Accounts Checking Check the books of credits and liabilities one by one, and settle the current book balance of each client; (2) Make the document of “Statement of Current Accounts” based on the book balance of each client, and send it to the relevant clients. One piece of the “Statement of Current Accounts” is taken as a receipt, which shall be returned by the clients after they check and seal it. (3) After receiving the confirmed receipt from the clients, accountants will make an investigation report of open credit based on the contents of receipt. Specific steps are as follows: (Sample 4-16) (Sample 4-17) (Sample 4-18) Statement of Current Accounts Statement of Current Accounts Investigation Report in Current Accounts 4.3.4 Current Accounts Checking reckon [?rek?n] vt.猜想,估计,计算 on the spot.当场,立即 technical projection method技术推算法 sample inventory method抽样盘点法 safe [seif] n.保险箱, 保险柜 bank statement银行对账单 New words and expressions Project 4 Tasks: What tasks shall an accountant perform? Project 4 Tasks: What tasks shall an accountant perform? Tasks: What tasks shall an accountant perform? 1. To be familiar with the operations of source documents, recording vouchers and others documents; 2. To be able to set up account books such as journals and ledgers, and to perform checking and closing; 3. To carry out the tasks of properties checking on physical assets, cash, current accounts and other inventory; 4. To master how to prepare the balance sheet, income statement and cash flow statement. Objectives: Brainstorming 1. Try to say these accounting terms in English and share them with your partners. 原始凭证 往来账项 支票存根 银行对账单 权责发生制 会计报表 会计账簿 资产负债表 Brainstorming 1) In accounting practice, how many kinds of vouchers are being used? 2) What are main differences between general ledgers and subsidiary ledgers? 3) What are four conditions of “account in transit” in checking bank deposit? 2. Discuss and answer the following questions. Introduction 4.1 Accounting


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