《会计英语Unit》PPT课件

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1、AccountingEnglishUnitSixLearningObjectivesUnitSixtounderstandthedefinitionofcash;todescribethenatureofcash;tounderstandinternalcashcontrol.Weareallconcernedaboutourcash.Likewise,businessesareconcernedaboutsafeguardingandcontrollingcash.Inadequatecontrolscanandoftendoleadtotheft,misu

2、seoffunds,orotherwiseembarrassingsituations.Todetecterrors,whomshouldcontrolproceduresbeusedby?Warming-upUnitSixVocabularyUnitSixdepositcheckIOUexcludedefinitionearmarkprohibitreceiptsustainreimburseexternalelectronicfundstransferreconciledisbursementoutstandingcheck储蓄，贮存延期的支票借据除去，不

3、把...包括在内定义指定(资金的)用途，特殊记号，特征禁止，阻止；防止收据确认，认可偿还，赔[补]偿；报销外部的电子资金转账；电子资金汇兑调解支付，支出未兑现支票NotesUnitSixNFS:notsufficientfunds存款不足pettycashfund备用金（制度）为了便于小额现金支出，而置存一个固定数字的现金，以定额备用金的形式加以管理。Electronicfundstransfer(EFT)电汇bankreconciliation银行存款调节表由于未达帐项或其他差错等原因，企业的现金日记账与银行对账单通常不能直接核对一致，而必须通过编制银行存款

4、调节表，将未达帐项和差错进行调整和改正后，二者才能核对相符。ExercisesUnitSixI.WordStudy.Completethefollowingsentences.1.Writinga________decreasescashbalanceofthecheckingaccount.2.________________fundisestablishedforminorrecurringcashexpenditures.3.The________________ispreparedtobringthebankbalanceand________bala

5、nceofcashintoagreement.4.A________________isaformissuedbyabanktodescribeactivitiesinadepositor’saccount.5.A________memocausesthecashaccounttobecreditedandadebitmemocausesthecashaccounttobe________.6.A________________________________accountisusedtodeterminetheamountofcashshortandover

6、foranpettycashfund.ExercisesUnitSixII.Choosethebestanswer.1.CanTexhad$54inmissingpettycashreceipts.Whatisthecorrecttreatment?A.DebitCashOverandShortfor$54.B.CreditCashOverandShortfor$54.C.DebitPettyCashfor$54.D.CreditPettyCashfor$54.2.ZimbooruCompanyhad$12inextracashattheendoftheday

7、.Whatisthecorrecttreatment?A.CreditCashfor$12.B.DebitCashfor$12.C.CreditCashOverandShortfor$12.D.DebitCashOverandShortfor$12.√√ExercisesUnitSix3.Thecustodianofa$500pettycashfundhas$62.50incoinsandcurrencyplus$432.50inreceiptsattheendofthemonth.Whatwilltheentrytoreplenishthepettycash

8、fundinclude?A.Adebi