公司财务之 财务结算 Accounting
公司财务之 财务结算 Accounting
如果你想掌握（get a grasp on）公司的收益和支出（ins and outs）情况，应该学习基础的结算知识和会计循环（accounting cycle）步骤。通过损益表（profit and loss statement）你就知道盈利或亏损的大致情况，为公司发展制定决策时就有了一个财政参考基础。
分析（analyze）
会计周期中的分析环节包含所有收入和支出的文件，要对所有收据进行分类（categorizing all receipts）。这些文件包括银行对账单（bank statements）等。
⊙Take a look at these bank statements.看一下这些银行的对账单。
⊙Somehow we're coming up short.I'll have to go over the ledgers again.不管怎么算账都对不上。我要再审查一遍分类账。
⊙Here's all the bank statements from last year.Good luck with getting them all organized！
这里有去年所有的银行对账单。要整理好这些免不了费神。
⊙Do you have the receipts from all expenditures this month?I have to enter them into the system.
你有没有这个月的所有支出收据，我得录入我的系统中。
⊙These receipts are for the month of June.
这些收据是六月份的。
日记账
普通日记账（General Journal）用来登记一般经济业务的序时账（Chronological account）。经济业务发生时，应按先后顺序逐日记入普通日记账，再根据日记账过入分类账（a ledger），然后在“过账”栏内注明“√”符号，表示已经过账。这样就可使记账的错误和遗漏减到最低程度，便于日后根据业务发生的时间进行查核。普通日记账的主要内容是会计分录，这是一个复式记账系统（double-entry system）。它的特点是设有借方（debit）和贷方（credit）两个金额栏，这种日记账的优点是可以将每天发生的经济业务逐笔加以反映。企业主对业务发展情况一目了然（at a glance）。
⊙How much should I credit for this transaction?这笔交易我要存入多少？
⊙Are you done recording the transactions into the general journal?你把交易都录入普通日记账了吗？
⊙This accounting software automatically posts the information I enter.It saves me a lot of time.
这个会计核算软件将自动录入我输入的信息，省了我不少时间。
⊙What is the account balance for the Simmons account?
Simmons账户的余额是多少？
试算表（trial balance）
试算表通常将总分类账中各账户的余额（balance）或总额（current dollar amount）汇列于一表，予以结计加总，以确定借、贷两方总数是否相等；其数字虽未经整理、修正、精算，不能完全代表企业的财务状况和经营成果，但却可以粗略地显示其营业概况。
A：You should be keeping a running tally on the totals for each individual account.
B：Don't worry. I'm in the middle of compiling a list of the current dollar amounts of all the company accounts. You'll have a good idea of your assets in about two minutes.
A：你们应当将每份账目记入流水账。
B：别担心。我正在整理一份公司所有账目总额的清单。两分钟后你将对你的资产有一个乐观的看法。
调整账目（adjust entries）
有一些交易要通过支票或信用卡，这时就包含了利息、手续费或别的费用（interest, finance charges or prepayments）。这些费用是在上述账目之外的，就应当将其归入分类账中。充分补充或相应调整后，将产生一个新的试算表（adjusted trial balance）。
⊙Have you included the interest received in your trial balance?你有没有把利息纳入你的试算表里？
⊙What kind of finance charges are we looking at?我们现在看的是什么手续费？
⊙Have you readjusted the figures?你有没有重新调整过数据？
⊙I have yet to make the adjustments.我还没有做调整。
报表（statements）
通常结算结果要体现为4份财务报表（four financial statements），企业主、投资者或相关单位将通过该表对经营态势（health of the business）有个清晰的认识。4份报表分别是：损益表（Income Statement）、盈余表（Statement of Earnings）、资产负债表（Balance Sheet）和现金流量分析表（Cash Flow Analysis）。一些企业每月都做相关统计，年底再做一次总表。
⊙According to the Statement of Earnings, our current profits are up.根据我们的盈余报表显示，我们目前盈利。
⊙What's our current balance?
我们目前的盈余是多少？
⊙After we record the credits, things should look a little better.在我们录入贷款之后，情况看上去要好一些。
⊙The quarterly financial statements just went out in the mail this morning.季度财务报表今天早上通过邮件发出去了。
⊙Once a year, we've got to compile all our data and prepare statements for the investors.
每年我们都得整理所有的数据，为投资者提供报表。
⊙Where are you in the accounting cycle?
你们账目循环进行到哪一步了？
结账（closing the books）
在财政年度年终，企业主都会总结一年的账目并封存，重新记账开始。结账要做的工作就是把一定时期内应记入账簿的收益总汇（Summary Income）全部登记入账，计算记录本期发生额及期末余额，并将余额结转下一期或新的账簿。
⊙We've got to credit the income accounts to bring the balances to zero.我们必须将收益存入，并使余额归零。
⊙It's time again to close the books.又到结账的时候了。
⊙The end of the fiscal year is coming, so we're busier than usual.财政年终要到了，我们比往常忙得多。
总结
结算是会计部门的重头戏，从票据到日记账，再到试算表、报表，最后结账。结算的结果直接关系到一个企业的财务状况和经营结果，决定着一个企业的发展方向，其作用不容小视。
Words 单词表
accounting结算，会计
accurate正确无误的，精准的
automatically自动地
compile编写，编纂
error错误，差错
fiscal year财政年度
investor投资者，投资机构
ledger收支总账，分类账本
prepare准备
quarterly季度的，每季的
readjust重新调整
report报告
somehow以某种方式，不知为什么
tedious冗长的，啰唆的，厌烦的
stage时期，阶段
software软件
Phrases 短语表
accounting cycle会计循环
catch an error发现错误
close the books总结账本，结账
come up short用尽，缺乏，不足
computer glitch电脑故障
cook the books造假账，做账
crunch the numbers计算数字
double check再次检查
financial statement财务报表
go out in the mail通过邮件发出
go over检查，审查
keeping a running tally记流水账
not totally不完全
running tally流水账
send out分发，散发
实景对话1
A：Where's Bob?
B：He's busy cooking the books. Somehow we're coming up short.He decided he had to go over the ledgers again.
A：That's a real tedious job. Where are you in the accounting cycle?Do you think we should go help him crunch the numbers?
B：Nah, he's okay. The end of the fiscal year is coming up, so we're busier than normal. Once a year, we've got to compile all our data and prepare statements for the investors.The quarterly financial statements just went out in the mail this morning.
A：Is it time again to close the books?If the statements just went out, then why is Bob still working on it?
B：Because he discovered an error in the accounting. The numbers we sent out in the report might not be totally accurate. We're going to have to do the report all over again.
A：You should have been keeping a running tally on the totals for each individual account. That way you'd catch errors way before this stage.
B：We have been. But it's more of a computer glitch than anything else.The accounting software we use automatically posts the information I enter. It saves me a lot of time.But sometimes I get lazy and forget to double check the numbers.
A：So the problem is you entered wrong data to begin with?Or is it that you forgot to readjust the figures?
B：I'm not sure, exactly. We might have both problems on our hands.At least Bob volunteered to take care of it.
A：Bob在哪里？
B：他正忙着做账呢。不管怎么算账都对不上。他决定再审查一遍分类账。
A：那可真是一个烦琐的工作。你们账目循环进行到哪一步了？你觉得我们是否应该帮他算那些数字？
B：不用，他没事。财政年终要到了，我们比往常忙得多。每年我们都必须整理所有的数据为投资者做报表。今天早上我们才把季度报表邮寄出去。
A：又到了总结账目的时间吗？财务报表如果已发出去，为什么Bob还在忙？
B：因为他发现了账目中的一个错误。发出去的报告中数据不一定都准确。我们得将报告全部重新做一遍。
A：你们应当将每份账目记入流水账，那样你们就能在这个阶段前发现错误。
B：我们是这样做的。这次主要是因为电脑故障。我们的财务软件自动录入输入的信息，它省了不少时间，但有时候我太懒就忘了再次审核那些数据。
A：所以是由于你输入错误的数字造成的？还是你忘记了更改数据？
B：我不能肯定。两方面的错都可能有。至少Bob自告奋勇在处理呢。
实景对话2
A：I'm getting a little anxious about the company finances. What can you tell me?
B：Don't worry.I'm in the middle of compiling a list of the current dollar amounts of all the company accounts. You'll have a good idea of your assets in about two minutes.
A：Have you included the interest received in your trial balance?
B：I have yet to make the adjustments, hold on just a second. After we record the credits, things should look a little better. Here you go……
A：What's our current balance?Is it in the negative?
B：Take a look……
A：According to the Statement of Earnings, our current profits are up！
B：Not as bad as you thought, huh?Well at least that's for last month. Do you have the receipts from all expenditures this month?I have to enter them into the system.
A：These receipts are for the month of June. Good luck with getting them all organized！
A：我有些担心公司的财政状况了。你对此怎么说？
B：别担心。我正在整理一份公司所有账目总额的清单。两分钟后你将对你的资产有一个乐观的看法。
A：你是否把利息都包含到试算表里了？
B：我还没有做调整，稍等片刻，录入这些贷款后，情况看上去好一些。有了……
A：我们目前的盈余是多少？是负数吗？
B：来看一下……
A：根据盈余表，我们目前的利润是上扬的。
B：没有想的那么糟，至少上个月是这样。你有没有这个月的所有开支收据？
我得录入我的电脑中。
A：这些收据都是6月份的。要把它们整理好可得费不少劲儿。
