Debit、Credit 和 Double Entry

Debit 和credit 就是會(huì)計(jì)復(fù)式記帳法中常用的兩個(gè)記帳符號(hào)"借"和"貸"。

Debit 的意義比較單純，就是簿記上的"借方""。但是，很容易與另一個(gè)詞debt 混淆。debt比debit只少一個(gè)字母I，而且意思也相近，有"借款"的意思，如the national debt（國(guó)債）。

Credit 的漢語意思比較多，有"信用、信譽(yù)、名聲、名譽(yù)"的意思，還有"掛帳、賒帳"的意思，在簿記上就是"貸方"意思。

由于這兩個(gè)詞匯在會(huì)計(jì)學(xué)上總是一起出現(xiàn)，就把他們放到一起來舉例說明，加深印象。

1.When an amount is entered on the left of an account，it is a debit，and the account is said to be debited . The abbreviation for debit is Dr.
當(dāng)一個(gè)數(shù)額記在帳戶的左邊，它就是借方記錄，稱這個(gè)帳戶被借記。“借方”的縮寫是“Dr.”。

2.When an amount is entered on the right side ，it is a credit，and the account is said to be credited. The abbreviation for credit is Cr.
當(dāng)一個(gè)數(shù)額記在帳戶的右邊，它就是貸方記錄，稱這個(gè)帳戶被貸記。“貸方”的縮寫是“Cr.”。

3.Making an entry in the"amount" column on the left hand side of an account means "Debit"（abbreviated Dr.）and to the contrast, means "Credit"(abbreviated Cr.).記入帳戶的左邊"金額"欄稱為“借記”該帳戶（簡(jiǎn)寫為Dr），與此相反，則為“貸記”該帳戶（簡(jiǎn)寫為Cr.）。

4.By convention ,assets and expense increases are recorded as debits while liability, capital and income increases are recorded as credits.
根據(jù)慣例，資產(chǎn)和費(fèi)用的增加被記為借項(xiàng)，而負(fù)債、資本和收入的增加被記為貸項(xiàng)。

5.Assets and expense decreases are recorded as credits, while liability、capital and income decreases are recorded as debits.
資產(chǎn)和費(fèi)用的減少被記為貸項(xiàng)，而負(fù)債、資本和收入的減少被記為借項(xiàng)。

6.Where there are only two accounts affected, the debit and credit amounts are equal. If more than two accounts are affected, the total of the debit entries must equal the total of the credit entries.
在只有兩個(gè)帳戶被影響時(shí)，借貸雙方的數(shù)額是相等的，如果涉及兩個(gè)以上帳戶時(shí)，借項(xiàng)的總數(shù)必須與記入貸項(xiàng)的總數(shù)相等。

Double entry（復(fù)式記帳）是會(huì)計(jì)學(xué)上的專有詞匯。例如：

In double entry accounting，which is in almost universal use, there are equal debit and credit entries for every transaction.
在復(fù)式記帳會(huì)計(jì)（幾乎普遍使用）中，每筆交易的借方和貸方記入的數(shù)字相等。

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(huì)計(jì)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(duì)會(huì)計(jì)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(huì)計(jì)項(xiàng)目?jī)r(jià)值的變動(dòng)（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(gè)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(jiǎn)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(dòng)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(huì)計(jì)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(huì)計(jì)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(huì)計(jì)帳上。

2.A journal is a chronological(arrange in order of time ) record of business transactions.
日記帳是對(duì)經(jīng)濟(jì)交易的序時(shí)（即按時(shí)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(shí)，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。

Current assets、fixed assets 和 Current liabilities

Current 是一個(gè)很有意思的詞匯。它既可以是形容詞，也可以是名詞。

作為形容詞，current 意思是“通用的、流通的，現(xiàn)在的”，如 current money（通貨），current English（現(xiàn)代英語），current fashion（目前流行的風(fēng)尚）；
作為名詞，current 的意思是"水流、氣流，電流，動(dòng)向、潮流"，如 the current of a river （河的水流），the cold current （寒流），a direct current （直流電），the current of public opinion（輿論的動(dòng)向）。

在這里，還要特別提到英國(guó)的兩種存款 current account （活期存款，也相當(dāng)于美國(guó)銀行中的 checking account ）和deposit account （儲(chǔ)蓄存款，也相當(dāng)于美國(guó)銀行中的 savings account ）。如果你到英國(guó)銀行對(duì)柜員說："Could you tell me what sorts of accounts there are ？"（您能告訴我有幾種什么存款嗎？）銀行柜員就會(huì)說："Well，there are basically two types of accounts .There's a current account and a deposit account. With the current account you can pay for things by cheque, but you don't earn any interest . With the deposit account ,you earn interest ,but you can't pay for things by cheque.."（基本上有兩種存款，一種活期存款，一種儲(chǔ)蓄存款；活期存款你可以用支票支付，但沒有利息；儲(chǔ)蓄存款可以掙到利息，但不能用支票支付。）

Current assets 就是“流動(dòng)資產(chǎn)”。例如：

1.Current assets are the assets reasonably expected to be converted into cash or used in the current operation of the business.(The current period is generally taken as one year.) Examples are cash, notes receivable, accounts receivable, inventory , and prepaid expenses.
流動(dòng)資產(chǎn)指的是有充分理由認(rèn)為在當(dāng)期經(jīng)營(yíng)活動(dòng)中轉(zhuǎn)換成現(xiàn)金或被使用的資產(chǎn)(一般是一年期)。現(xiàn)金、應(yīng)收票據(jù)、應(yīng)收帳款、存貨以及預(yù)付的費(fèi)用都屬于流動(dòng)資產(chǎn)。

說到流動(dòng)資產(chǎn)，就不能不提到另一個(gè)詞匯 fixed assets（固定資產(chǎn)）。例如：

2.Fixed assets are the long-lived assets used in the production of goods or services. These assets, sometime called non-current assets, are used in the operation of business rather than being held for sale.
固定資產(chǎn)是在產(chǎn)品和服務(wù)的生產(chǎn)過程中使用的壽命較長(zhǎng)的資產(chǎn)。這些資產(chǎn)有時(shí)稱為非流動(dòng)資產(chǎn)，是公司經(jīng)營(yíng)中為了使用而不是為銷售而置備的資產(chǎn)。

Current liabilities 就是"流動(dòng)負(fù)債"。例如：

3.Current liabilities . Debts which must be satisfied from current assets within the next operating period, usually one year. Examples are accounts payable, notes payable, the current portion of long-term debt, and various accrued items such as salaries payable and taxes payable.

流動(dòng)負(fù)債。在下一個(gè)經(jīng)營(yíng)期間，通常是一年內(nèi)必須用流動(dòng)資產(chǎn)償還的債務(wù)。應(yīng)付帳款、應(yīng)付票據(jù)、長(zhǎng)期債務(wù)的當(dāng)期分?jǐn)傤~，以及諸如應(yīng)付工資和應(yīng)付稅款等種種應(yīng)計(jì)項(xiàng)目都是流動(dòng)負(fù)債。