立信《會計專業(yè)英語》課件LESSONELEVEN

1LESSONELEVENCASHCONTROL2NEWWORDS,PHRASESANDSPECIALTERMSCheck支票Apreprintedformonwhichinstructionsaregiventoanaccountholder(abankorbuildingsociety)topayastatedsumtoanamedrecipient.Itisthemostcommonformofpaymentofdebtsofallkinds.3NEWWORDS,PHRASESANDSPECIALTERMSInacrossedcheck(劃線支票，轉(zhuǎn)賬支票〕twoparallellinesacrossthefaceofthecheckindicatethatitmustbepaidintoabankaccountandnotcashedoverthecounter(ageneralcrossing(普通劃線)).Aspecialcrossing(特別劃線)maybeusedinordertofurtherrestrictthenegotiabilityofthecheck,forexamplebyaddingthenameofthepayee’sbank.4NEWWORDS,PHRASESANDSPECIALTERMSUndertheCheckAct(1992)legalforceisgiventothewords’accountpayee’onchecks,makingthemnontransferableandthuspreventingfraudulentconversionofchecksinterceptedbyathirdparty.Anopencheck(普通支票〕isanuncrossedcheckthatcanbecashedatthebankoforigin.5NEWWORDS,PHRASESANDSPECIALTERMSAnordercheck(記名支票)isonemadepayabletoanamedrecipient‘ororder’,enablingthepayeetoeitherdeposititinanaccountorendorseittoathirdparty,i.e.transfertherightstothecheckbysigningitonthereverse.Inablankcheck〔空白支票〕theamountisnotstated;itisoftenusediftheexactdebtisnotknownandthepayeeislefttocompleteit.However,thedrawermayimposeamaximumbywriting‘under￡…’onthecheck.6NEWWORDS,PHRASESANDSPECIALTERMSArubbercheck〔空頭支票〕isonethatis‘bounced’backtothedrawerbecauseofinsufficientfundsinthewriter’saccount.Astalecheck〔過期支票〕isoneinwhichmorethanthreemonthshaveelapsedbetweenthecheck’sdateanditspresentation.7NEWWORDS,PHRASESANDSPECIALTERMSBankdeposit銀行存款A(yù)sumofmoneyplacedbyacustomerwithabank.Thedepositmayormaynotattractinterestandmaybeinstantlyaccessibleoraccessibleatatimeagreedbythetwoparties.Banksmayuseapercentageoftheircustomer’sdepositstolendontoothercustomers;thusmostdepositsmayonlyexistonpaperinthebank’sbooks.Moneyondepositatabankisusuallyheldineitheradepositaccountoracurrentaccount,althoughsomebanksnowofferspecialhigh-interestaccounts.8NEWWORDS,PHRASESANDSPECIALTERMSBankdraft(banker’scheque;banker’sdraft)銀行匯票Acheckdrawnbyabankonitselforitsagent.Apersonwhoowesmoneytoanotherbuysthedraftfromabankforcashandhandsittothecreditorwhoneedhavenofearthatitmightbedishonored.Abankdraftisusedifthecreditorisunwillingtoacceptanordinarycheck.9NEWWORDS,PHRASESANDSPECIALTERMSPost-date遲簽日期Toinsertadateonadocumentthatislaterthanthedateonwhichitissigned,thusmakingiteffectiveonlyfromthelaterdate.Apost-dated(orforward-dated)checkcannotbenegotiatedbeforethedatewrittenonit,irrespectiveofwhenitwas

signed.10NEWWORDS,PHRASESANDSPECIALTERMSAnte-date提前填寫日期Todateadocumentbeforethedateonwhichitisdrawnup.Thisisnotnecessarilyillegalorimproper.Forinstance,anante-datedcheckisnotinlawinvalid.11NEWWORDS,PHRASESANDSPECIALTERMSInternalcontrol內(nèi)部控制Themeasuresanorganizationemploystoensurethatopportunitiesforfraudormisfeasanceareminimized.Examplesrangefromrequiringmorethanonesignatureoncertaindocuments,securityarrangementforstock-handling,divisionoftasks,keepingofcontrolaccounts,useofspecialpasswords,handlingofcomputerfiles,etc.12NEWWORDS,PHRASESANDSPECIALTERMSItisoneoftheprincipalconcernsofaninternalaudittoensurethatinternalcontrolsareworkingproperlysothattheexternalauditorscanhavefaithintheaccountsproducedbytheorganization.Internalcontrolshouldalsoreassuremanagementoftheintegrityofitsoperations.13NEWWORDS,PHRASESANDSPECIALTERMSImprestaccount定額備用金賬戶Ameansofcontrollingpetty-cashexpenditureinwhichapersonisgivenacertainsumofmoney(floatorimprest).Whensomeofithasbeenspent,thatpersonprovidesappropriatevouchersfortheamountsspentandisthenreimbursedsothatthefloatisrestored.Thusatanygiventimethepersonshouldhaveeithervouchersorcashtoatotaloftheamountofthefloat.14NEWWORDS,PHRASESANDSPECIALTERMSPettycash零用現(xiàn)金Theamountofcashthatanorganizationkeepsinnotesorcoinsonitspremisestopaysmallitemsofexpense.Thisistobedistinguishedfromcash,whichnormallyreferstoamountsheldatbanks.Petty-cashtransactionsarenormallyrecordedinapetty-cashbook,thebalanceofwhichshouldagreewiththeamountsofpettycashheldatanygiventime.15NEWWORDS,PHRASESANDSPECIALTERMSBankreconciliationstatement銀行往來調(diào)節(jié)表Astatementthatreconcilesthebankbalanceinthebooksofanorganizationwiththebankstatement.Differencesmaybeduetochecksdrawnbytheorganizationbutnotyetpresentedtothebank,bankchargesdeductedfromtheaccountnotyetnotifiedtotheorganization,andpaymentsmadetothebankbutnotyetrecordedbytheorganization.Bankreconciliationsareusuallyperformedweeklyormonthlyandareaformofinternalcontrolcheck.16sentencesNotessenttothebankforcollectionremainclassifiedasnotesreceivableuntilnotificationofcollectionisreceivedfromthebank.17sentencesItisespeciallynecessarytocontrolthehandlingandrecordingofcashbecauseitissosusceptibletomisappropriation.18s