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时间:2020-03-04
《会计英语课件Unit 6.ppt》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、AccountingEnglishUnitSixLearningObjectivesUnitSixtounderstandthedefinitionofcash;todescribethenatureofcash;tounderstandinternalcashcontrol.Weareallconcernedaboutourcash.Likewise,businessesareconcernedaboutsafeguardingandcontrollingcash.Inadequatecontrolscanandoftendoleadtotheft,misuseoffunds,orother
2、wiseembarrassingsituations.Todetecterrors,whomshouldcontrolproceduresbeusedby?Warming-upUnitSixVocabularyUnitSixdepositcheckIOUexcludedefinitionearmarkprohibitreceiptsustainreimburseexternalelectronicfundstransferreconciledisbursementoutstandingcheck储蓄,贮存延期的支票借据除去,不把...包括在内定义指定(资金的)用途,特殊记号,特征禁止,阻止;防
3、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.Cho
4、osethebestanswer.1.CanTexhad$54inmissingpettycashreceipts.Whatisthecorrecttreatment?A.DebitCashOverandShortfor$54.B.CreditCashOverandShortfor$54.C.DebitPettyCashfor$54.D.CreditPettyCashfor$54.2.ZimbooruCompanyhad$12inextracashattheendoftheday.Whatisthecorrecttreatment?A.CreditCashfor$12.B.DebitCashf
5、or$12.C.CreditCashOverandShortfor$12.D.DebitCashOverandShortfor$12.√√ExercisesUnitSix3.Thecustodianofa$500pettycashfundhas$62.50incoinsandcurrencyplus$432.50inreceiptsattheendofthemonth.Whatwilltheentrytoreplenishthepettycashfundinclude?A.AdebittoMiscellaneousExpensesfor$427.50.B.AcredittoCashOveran
6、dShortfor$5.00.C.AcredittoCashfor$432.50.D.AcredittoCashfor$437.50.√ExercisesUnitSix4.EpsCoplanstoeliminatea$200pettycashfund.Thecurrentbalanceintheaccountincludes$45inreceiptsand$165incurrency.Whatwilltheentrytoeliminatethefundinclude?A.DebittoCashShortandOverfor$10.B.DebittoCashfor$165.C.DebittoMi
7、scellaneousExpensesfor$35.D.CredittoPettyCashfor$165.√ExercisesUnitSix5.Forwhatreasonmightabankissueadebitmemorandum?A.Tonotifyadepositorofallincreasestothedepositor’saccount.B.Tonotifyadepositorofade
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