FECT中级考试笔记－－会计（2）

时间：2007-04-28 00:33:26

（单词翻译:单击）

CHAPTER 2
Purchases in accounting1 means the purchase of those goods which the firm buys,and the main objective is to sell them.
Sales in accounting means the sale of those goods which the firm normally deals with and which were acquired with resale being the main objective.
Creditor2 and debtor3
A person to whom money is owed for goods is known as creditor, while a person who owes the firm money is known as a debtor.
Balancing off accounts
It is the process of calculating how much the balance of an account should be carried forward to the nest period. If the debit4 total is greater, the difference should be entered into the debit side of the account.
Correction of Errors
Errors of commission (not affecting the trial balance agreement)
i.e. in the wrong person’s account
Errors of principle (not affecting the trial balance agreement)
i.e. entered in the wrong type of account: motor or motor expense
Errors of original entry (not affecting the trial balance agreement)
Such errors are made where the original amount is incorrect.
Errors of omission5 (not affecting the trial balance agreement)
Such errors are made where transactions are not entered into the books at all.
Compensating6 errors (not affecting the trial balance agreement)
Such errors are made where mistakes cancel each other out
Complete reversal of entries (not affecting the trial balance agreement)
Such mistakes are made where the correct amount are entered in the correct accounts, but each item is shown on the wrong side of each account. We have to make the amount twice the amount of the error
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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 creditor tOkzI     
n.债仅人，债主，贷方
参考例句：
  • The boss assigned his car to his creditor.那工头把自己的小汽车让与了债权人。
  • I had to run away from my creditor whom I made a usurious loan.我借了高利贷不得不四处躲债。
3 debtor bxfxy     
n.借方，债务人
参考例句：
  • He crowded the debtor for payment.他催逼负债人还债。
  • The court granted me a lien on my debtor's property.法庭授予我对我债务人财产的留置权。
4 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。
5 omission mjcyS     
n.省略，删节；遗漏或省略的事物，冗长
参考例句：
  • The omission of the girls was unfair.把女孩排除在外是不公平的。
  • The omission of this chapter from the third edition was a gross oversight.第三版漏印这一章是个大疏忽。
6 compensating 281cd98e12675fdbc2f2886a47f37ed0     
补偿，补助，修正
参考例句：
  • I am able to set up compensating networks of nerve connections. 我能建立起补偿性的神经联系网。
  • It is desirable that compensating cables be run in earthed conduit. 补偿导线最好在地下管道中穿过。

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