会计英语课件Unit6.ppt

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1、AccountingEnglishUnitSixLearningObjectivesUnitSixtounderstandthedefinitionofcash;todescribethenatureofcash;tounderstandinternalcashcontrol.Weareallconcernedaboutourcash.Likewise,businessesareconcernedaboutsafeguardingandcontrollingcash.Inadequatecontrolscanandoftend

2、oleadtotheft,misuseoffunds,orotherwiseembarrassingsituations.Todetecterrors,whomshouldcontrolproceduresbeusedby?Warming-upUnitSixVocabularyUnitSixdepositcheckIOUexcludedefinitionearmarkprohibitreceiptsustainreimburseexternalelectronicfundstransferreconciledisburseme

3、ntoutstandingcheck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

4、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.Choosethebestanswer.1.CanTexhad$54inmissingpettycashreceipts.Whatisthecorrecttreatment?A.DebitCashOverandShortfor$54.B.CreditCashOverandShortfor$54.C.DebitPettyCashfor

5、$54.D.CreditPettyCashfor$54.2.ZimbooruCompanyhad$12inextracashattheendoftheday.Whatisthecorrecttreatment?A.CreditCashfor$12.B.DebitCashfor$12.C.CreditCashOverandShortfor$12.D.DebitCashOverandShortfor$12.√√ExercisesUnitSix3.Thecustodianofa$500pettycashfundhas$62.50in

6、coinsandcurrencyplus$432.50inreceiptsattheendofthemonth.Whatwilltheentrytoreplenishthepettycashfundinclude?A.AdebittoMiscellaneousExpensesfor$427.50.B.AcredittoCashOverandShortfor$5.00.C.AcredittoCashfor$432.50.D.AcredittoCashfor$437.50.√ExercisesUnitSix4.EpsCoplans

7、toeliminatea$200pettycashfund.Thecurrentbalanceintheaccountincludes$45inreceiptsand$165incurrency.Whatwilltheentrytoeliminatethefundinclude?A.DebittoCashShortandOverfor$10.B.DebittoCashfor$165.C.DebittoMiscellaneousExpensesfor$35.D.CredittoPettyCashfor$165.√Exercise

8、sUnitSix5.Forwhatreasonmightabankissueadebitmemorandum?A.Tonotifyadepositorofallincreasestothedepositor’saccount.B.Tonotifyadepositorofade