会计做账英语对话

作为一个会计,做账的流程一定要知道。下面小编为大家整理的会计做账英语对话，希望对大家有用!

会计做账英语对话原文

A: When a transaction occurs, how should we make an accounting record first?

B: First, you should confirm the transaction and decide which ledger account to debit and which ledger account to credit according to the nature of the accounts involved and its increasing and decreasing effect.

A: Recording the transaction in the journal is the next step, isn't it?

B: Right, according to the account cycle, transactions should be recorded in the journal before they are posted to the ledger.

A: I have known that the debit and the credit should appear together for each transaction. What is the difference between the journal recording and the ledger recording?

B: Transactions are recorded in the journal in the chronological order. When recording in the journal, you should write down a brief explanation for the transaction, the name of the account debited and the amount debited, the name of the account credited and the amount credited. But it is different to record them in the ledger.

会计做账英语对话翻译

A：一笔经济业务发生后，首先应如何记账?

B：首先应对经济业务进行确认，再根据业务影响的账户性质和金额的增减情况决定借记和贷记哪些分类账账户。

A：下一步要将他们记入日记账，是吗?

B：对，根据会计循环交易应该先记入日记账再记入分类账。

A：我知道借方和贷方应该出现在同一笔交易里，那么记日记账和记分类账又有什么区别呢?

B：日记账是按时间顺序记录经济业务的。记录时应写出经济业务的内容摘要，借方账户名称及金额、贷方账户名称及金额。但是过入分类账则完全不同。