三、Assets=Liabilities+Owner's equity      

       資產(chǎn)=負(fù)債+業(yè)主權(quán)益

     Ledgers 和 Journals

  Ledgers 在簿記上是分類帳的意思,可以和其他詞匯搭配,構(gòu)成許多會計詞匯。如ledger accounts(分類帳戶)、general ledger(總分類帳)、subsidiary ledger(明細(xì)分類帳)等。例如:

  1、 Ledger accounts are used to record business transactions' effect on an accounting entity.

  分類帳戶被用來記錄交易對會計主體的影響。

  2、 A ledger account is simply a record of changes (increase and decrease)and balances in value of a specific accounting item.

  分類帳戶不過是特定會計項(xiàng)目價值的變動(增加與減少)和結(jié)余的記錄。

  3、 The general ledger is the book used to list all the accounts established by an organization.

  總分類帳是一本列出一個單位所設(shè)立的全部帳戶的帳本。

  4、 Further simplification of the general ledger is brought about by the use of subsidiary ledger.

  使用明細(xì)分類帳使總分類帳更加簡化明了。

  5、 The advantages of subsidiary ledger are as following:(1)reduces ledger detail ;(2)permits better division of labor;(3)permits a different sequence of accounts;(4)permits better internal control。

  明細(xì)分類帳的優(yōu)點(diǎn)如下;(1)減少分類帳的細(xì)節(jié);(2)使勞動分工更合理;(3)允許不同的帳戶排序(4)便于更好地內(nèi)部控制。

  Journal 比較常用的意思是“日記、日志;雜志、刊物”,如keep a journal (記日志)、a ship's journal (航海日志),a monthly journal (月刊),單詞 diary 也有“日記”的意思,但journal 比 diary 更強(qiáng)調(diào)“正式記錄”。Journal 在會計詞匯上的意思是“日記帳”。例如:

  1、 In a western accounting system ,the information about each business transaction is initially recorded in an accounting record called a Journal.

  在西方會計體系中,有關(guān)每筆經(jīng)濟(jì)交易的資料最初是記在一本叫做“日記帳”的會計帳上。

  2、 A journal is a chronological(arrange in order of time ) record of business transactions.

  日記帳是對經(jīng)濟(jì)交易的序時(即按時間的順序)記錄。

  3、 In a journal entry, the debits and credits for given transaction are recorded together, but when the transaction is recorded in the ledger, the debits and credits are entered in different accounts.

  在日記帳上記帳時,既定交易的借方和貸方一起被記錄,但在分類帳記錄中,一筆交易的借方和貸方進(jìn)入不同的帳戶中。

  4、 A journal may be a general journal or it may be a group of special journals.

  日記帳可以是一本通用日記帳,也可以是一組特種日記帳。