复式记账法(词汇详解)(复式记账法四种类型要求)

New Wordsdouble a.entry n.bookkeeping n.principle n.twofold a.effect n.value n.receive vt.yield vt.record n.affect：vt.account n.analyze vt.debit n.credit n.abbreviate v.DRtrust v.literally ad.CRjournal n.list vt.organization n.ledger n.transfer vt.regular a.interval n.monthly ad.posting n.　 单词两倍的, 双重的登录；记载簿记；记帐法则, 原则, 原理两部分的, 双重的结果, 效果价值, 价格，金额收到, 接到放弃，让渡记录影响；使发生变化账户, 帐目分析借方, 借贷方；信用简写成, 缩写为=debit让他人照管；托管；放心交付照字面意义, 逐字地=credit分类账列出, 列于表上组织, 机构, 团体[会计]分类帐, 分户总帐转移, 传递规则的, 定期的间隔, 时间间隔每月一次记入；过账　 Phrases and Expressionsdouble entry bookkeepingtwofold effectpart withbookkeeping recordsup-to-datedebit sidecredit sideat regular intervalsat one time　 短语与词汇复式记账法双重效果；借贷双方分开；放弃簿记记录最新的借方贷方定期同时；曾经　

　　Notes

　　1.The basic principle of double entry bookkeeping is that every transaction has a twofold effect.复式记账法的基本原理是每笔交易都有借贷双方。

　　(1)double entry bookkeeping复式记账法

　　(2)that every transaction has a twofold effect是名词性从句，在句中做表语（表语从句）。

　　a twofold effect双重结果，即借贷双方

　　2.Each transaction must be analyzed to determine which accounts are affected, and whether they should be increased or decreased.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。

　　(1)动词不定式to determine…在句中做目的状语。

　　(2)which accounts are affected和whether they should be increased or decreased是名词性从句，在句中做宾语（宾语从句）。

　　3.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.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。

　　(1)(value) parted with是过去分词短语，修饰前面的value。

　　(2)bookkeeping n.the practice or profession of recording the accounts and transactions of a business簿记；记帐；登录帐目：登录商业帐目或交易的活动或职业

　　(3)trust v.①to place in the care of another; entrust让他人照管；托管

　　②to grant discretion to confidently放心交付：满怀信心地给予…决定权

　　例：Can I trust them with the boat?

　　我能把船托付给他们吗?

　　(4)debit refers only to the left-hand side of account, whereas credit refers to the right-hand side句中的并列联词whereas引导并列句，表示意思的转折。

　　whereas conj.①while at the same time同时

　　②while on the contrary.然而；但是；相反

　　例：Some people like fat meat, whereas others hate it.

　　有的人喜欢肥肉，而有的人则厌恶肥肉。

　　4.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 ledger.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。

　　(1)a book…is called a journal, while another book is called a ledger.此句是由联词while引导的并列句。

　　(2)(a book) in which both the debit side and the credit side of the transaction are entered此句是有关系代词which引导的定语从句。

　　(3)(another book) used to list all the accounts of an organization是有过去分词used引导的过去分词短语，做后置定语，修饰前面的book。也可以看作是省略了which is (used…)的定语从句。

　　(4)journal n.a book of original entry in a double-entry system, listing all transactions and indicating the accounts to which they belong分录簿：复式簿记系统中登载原始账目的账本，记录下所有的交易，并表示出它们所归的专项分类帐

　　(5)ledger n.①a book in which the monetary transactions of a business are posted in the form of debits and credits分类帐：将业务中的货币交易记录下来的帐本，分借方和贷方

　　②a book to which the record of accounts is transferred as final entry from original postings总帐：从原始记录中把帐目记录转入作为最后帐目的帐本