作为一个会计,做账的步骤必须要了解。下面记者为大伙收拾的会计做账英语对话，期望对大伙有用!
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，第一应怎么样记账?
B：第一应付经济业务进行确认，再依据业务影响的账户性质和金额的增减状况决定借记和贷记什么分类账账户。
A：下一步要将他们记入日记账，是吗?
B：对，依据会计循环买卖应该先记入日记账再记入分类账。
A：我了解借方和贷方应该出目前同一笔买卖里，那样记日记账和记分类账又的不同之处呢?
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，借方账户名字及金额、贷方账户名字及金额。但过入分类账则完全不同。
