公司財務(wù)之 財務(wù)結(jié)算　Accounting

公司財務(wù)之 財務(wù)結(jié)算　Accounting

如果你想掌握（get a grasp on）公司的收益和支出（ins and outs）情況，應(yīng)該學(xué)習(xí)基礎(chǔ)的結(jié)算知識和會計循環(huán)（accounting cycle）步驟。通過損益表（profit and loss statement）你就知道盈利或虧損的大致情況，為公司發(fā)展制定決策時就有了一個財政參考基礎(chǔ)。

分析（analyze）

會計周期中的分析環(huán)節(jié)包含所有收入和支出的文件，要對所有收據(jù)進(jìn)行分類（categorizing all receipts）。這些文件包括銀行對賬單（bank statements）等。

⊙Take a look at these bank statements.看一下這些銀行的對賬單。

⊙Somehow we're coming up short.I'll have to go over the ledgers again.不管怎么算賬都對不上。我要再審查一遍分類賬。

⊙Here's all the bank statements from last year.Good luck with getting them all organized！

這里有去年所有的銀行對賬單。要整理好這些免不了費神。

⊙Do you have the receipts from all expenditures this month?I have to enter them into the system.

你有沒有這個月的所有支出收據(jù)，我得錄入我的系統(tǒng)中。

⊙These receipts are for the month of June.

這些收據(jù)是六月份的。

日記賬

普通日記賬（General Journal）用來登記一般經(jīng)濟(jì)業(yè)務(wù)的序時賬（Chronological account）。經(jīng)濟(jì)業(yè)務(wù)發(fā)生時，應(yīng)按先后順序逐日記入普通日記賬，再根據(jù)日記賬過入分類賬（a ledger），然后在“過賬”欄內(nèi)注明“√”符號，表示已經(jīng)過賬。這樣就可使記賬的錯誤和遺漏減到最低程度，便于日后根據(jù)業(yè)務(wù)發(fā)生的時間進(jìn)行查核。普通日記賬的主要內(nèi)容是會計分錄，這是一個復(fù)式記賬系統(tǒng)（double-entry system）。它的特點是設(shè)有借方（debit）和貸方（credit）兩個金額欄，這種日記賬的優(yōu)點是可以將每天發(fā)生的經(jīng)濟(jì)業(yè)務(wù)逐筆加以反映。企業(yè)主對業(yè)務(wù)發(fā)展情況一目了然（at a glance）。

⊙How much should I credit for this transaction?這筆交易我要存入多少？

⊙Are you done recording the transactions into the general journal?你把交易都錄入普通日記賬了嗎？

⊙This accounting software automatically posts the information I enter.It saves me a lot of time.

這個會計核算軟件將自動錄入我輸入的信息，省了我不少時間。

⊙What is the account balance for the Simmons account?

Simmons賬戶的余額是多少？

試算表（trial balance）

試算表通常將總分類賬中各賬戶的余額（balance）或總額（current dollar amount）匯列于一表，予以結(jié)計加總，以確定借、貸兩方總數(shù)是否相等；其數(shù)字雖未經(jīng)整理、修正、精算，不能完全代表企業(yè)的財務(wù)狀況和經(jīng)營成果，但卻可以粗略地顯示其營業(yè)概況。

A：You should be keeping a running tally on the totals for each individual account.

B：Don't worry. I'm in the middle of compiling a list of the current dollar amounts of all the company accounts. You'll have a good idea of your assets in about two minutes.

A：你們應(yīng)當(dāng)將每份賬目記入流水賬。

B：別擔(dān)心。我正在整理一份公司所有賬目總額的清單。兩分鐘后你將對你的資產(chǎn)有一個樂觀的看法。

調(diào)整賬目（adjust entries）

有一些交易要通過支票或信用卡，這時就包含了利息、手續(xù)費或別的費用（interest, finance charges or prepayments）。這些費用是在上述賬目之外的，就應(yīng)當(dāng)將其歸入分類賬中。充分補充或相應(yīng)調(diào)整后，將產(chǎn)生一個新的試算表（adjusted trial balance）。

⊙Have you included the interest received in your trial balance?你有沒有把利息納入你的試算表里？

⊙What kind of finance charges are we looking at?我們現(xiàn)在看的是什么手續(xù)費？

⊙Have you readjusted the figures?你有沒有重新調(diào)整過數(shù)據(jù)？

⊙I have yet to make the adjustments.我還沒有做調(diào)整。

報表（statements）

通常結(jié)算結(jié)果要體現(xiàn)為4份財務(wù)報表（four financial statements），企業(yè)主、投資者或相關(guān)單位將通過該表對經(jīng)營態(tài)勢（health of the business）有個清晰的認(rèn)識。4份報表分別是：損益表（Income Statement）、盈余表（Statement of Earnings）、資產(chǎn)負(fù)債表（Balance Sheet）和現(xiàn)金流量分析表（Cash Flow Analysis）。一些企業(yè)每月都做相關(guān)統(tǒng)計，年底再做一次總表。

⊙According to the Statement of Earnings, our current profits are up.根據(jù)我們的盈余報表顯示，我們目前盈利。

⊙What's our current balance?

我們目前的盈余是多少？

⊙After we record the credits, things should look a little better.在我們錄入貸款之后，情況看上去要好一些。

⊙The quarterly financial statements just went out in the mail this morning.季度財務(wù)報表今天早上通過郵件發(fā)出去了。

⊙Once a year, we've got to compile all our data and prepare statements for the investors.

每年我們都得整理所有的數(shù)據(jù)，為投資者提供報表。

⊙Where are you in the accounting cycle?

你們賬目循環(huán)進(jìn)行到哪一步了？

結(jié)賬（closing the books）

在財政年度年終，企業(yè)主都會總結(jié)一年的賬目并封存，重新記賬開始。結(jié)賬要做的工作就是把一定時期內(nèi)應(yīng)記入賬簿的收益總匯（Summary Income）全部登記入賬，計算記錄本期發(fā)生額及期末余額，并將余額結(jié)轉(zhuǎn)下一期或新的賬簿。

⊙We've got to credit the income accounts to bring the balances to zero.我們必須將收益存入，并使余額歸零。

⊙It's time again to close the books.又到結(jié)賬的時候了。

⊙The end of the fiscal year is coming, so we're busier than usual.財政年終要到了，我們比往常忙得多。

總結(jié)

結(jié)算是會計部門的重頭戲，從票據(jù)到日記賬，再到試算表、報表，最后結(jié)賬。結(jié)算的結(jié)果直接關(guān)系到一個企業(yè)的財務(wù)狀況和經(jīng)營結(jié)果，決定著一個企業(yè)的發(fā)展方向，其作用不容小視。

Words　單詞表

accounting結(jié)算，會計

accurate正確無誤的，精準(zhǔn)的

automatically自動地

compile編寫，編纂

error錯誤，差錯

fiscal year財政年度

investor投資者，投資機(jī)構(gòu)

ledger收支總賬，分類賬本

prepare準(zhǔn)備

quarterly季度的，每季的

readjust重新調(diào)整

report報告

somehow以某種方式，不知為什么

tedious冗長的，啰唆的，厭煩的

stage時期，階段

software軟件

Phrases　短語表

accounting cycle會計循環(huán)

catch an error發(fā)現(xiàn)錯誤

close the books總結(jié)賬本，結(jié)賬

come up short用盡，缺乏，不足

computer glitch電腦故障

cook the books造假賬，做賬

crunch the numbers計算數(shù)字

double check再次檢查

financial statement財務(wù)報表

go out in the mail通過郵件發(fā)出

go over檢查，審查

keeping a running tally記流水賬

not totally不完全

running tally流水賬

send out分發(fā)，散發(fā)

實景對話1

A：Where's Bob?

B：He's busy cooking the books. Somehow we're coming up short.He decided he had to go over the ledgers again.

A：That's a real tedious job. Where are you in the accounting cycle?Do you think we should go help him crunch the numbers?

B：Nah, he's okay. The end of the fiscal year is coming up, so we're busier than normal. Once a year, we've got to compile all our data and prepare statements for the investors.The quarterly financial statements just went out in the mail this morning.

A：Is it time again to close the books?If the statements just went out, then why is Bob still working on it?

B：Because he discovered an error in the accounting. The numbers we sent out in the report might not be totally accurate. We're going to have to do the report all over again.

A：You should have been keeping a running tally on the totals for each individual account. That way you'd catch errors way before this stage.

B：We have been. But it's more of a computer glitch than anything else.The accounting software we use automatically posts the information I enter. It saves me a lot of time.But sometimes I get lazy and forget to double check the numbers.

A：So the problem is you entered wrong data to begin with?Or is it that you forgot to readjust the figures?

B：I'm not sure, exactly. We might have both problems on our hands.At least Bob volunteered to take care of it.

A：Bob在哪里？

B：他正忙著做賬呢。不管怎么算賬都對不上。他決定再審查一遍分類賬。

A：那可真是一個煩瑣的工作。你們賬目循環(huán)進(jìn)行到哪一步了？你覺得我們是否應(yīng)該幫他算那些數(shù)字？

B：不用，他沒事。財政年終要到了，我們比往常忙得多。每年我們都必須整理所有的數(shù)據(jù)為投資者做報表。今天早上我們才把季度報表郵寄出去。

A：又到了總結(jié)賬目的時間嗎？財務(wù)報表如果已發(fā)出去，為什么Bob還在忙？

B：因為他發(fā)現(xiàn)了賬目中的一個錯誤。發(fā)出去的報告中數(shù)據(jù)不一定都準(zhǔn)確。我們得將報告全部重新做一遍。

A：你們應(yīng)當(dāng)將每份賬目記入流水賬，那樣你們就能在這個階段前發(fā)現(xiàn)錯誤。

B：我們是這樣做的。這次主要是因為電腦故障。我們的財務(wù)軟件自動錄入輸入的信息，它省了不少時間，但有時候我太懶就忘了再次審核那些數(shù)據(jù)。

A：所以是由于你輸入錯誤的數(shù)字造成的？還是你忘記了更改數(shù)據(jù)？

B：我不能肯定。兩方面的錯都可能有。至少Bob自告奮勇在處理呢。

實景對話2

A：I'm getting a little anxious about the company finances. What can you tell me?

B：Don't worry.I'm in the middle of compiling a list of the current dollar amounts of all the company accounts. You'll have a good idea of your assets in about two minutes.

A：Have you included the interest received in your trial balance?

B：I have yet to make the adjustments, hold on just a second. After we record the credits, things should look a little better. Here you go……

A：What's our current balance?Is it in the negative?

B：Take a look……

A：According to the Statement of Earnings, our current profits are up！

B：Not as bad as you thought, huh?Well at least that's for last month. Do you have the receipts from all expenditures this month?I have to enter them into the system.

A：These receipts are for the month of June. Good luck with getting them all organized！

A：我有些擔(dān)心公司的財政狀況了。你對此怎么說？

B：別擔(dān)心。我正在整理一份公司所有賬目總額的清單。兩分鐘后你將對你的資產(chǎn)有一個樂觀的看法。

A：你是否把利息都包含到試算表里了？

B：我還沒有做調(diào)整，稍等片刻，錄入這些貸款后，情況看上去好一些。有了……

A：我們目前的盈余是多少？是負(fù)數(shù)嗎？

B：來看一下……

A：根據(jù)盈余表，我們目前的利潤是上揚的。

B：沒有想的那么糟，至少上個月是這樣。你有沒有這個月的所有開支收據(jù)？

我得錄入我的電腦中。

A：這些收據(jù)都是6月份的。要把它們整理好可得費不少勁兒。