New Words
double a.
entry n.
bookkeeping n.
principle n.
twofold a.
effect n.
value n.
receive vt.
yield vt.
record n.
affect：vt.
account n.
analyze vt.
debit n.
credit n.
abbreviate v.
DR
trust v.
literally ad.
CR
journal n.
list vt.
organization n.
ledger n.
transfer vt.
regular a.
interval n.
monthly ad.
posting n.
單詞
兩倍的, 雙重的
登錄；記載
簿記；記帳
法則, 原則, 原理
兩部分的, 雙重的
結(jié)果, 效果
價值, 價格，金額
收到, 接到
放棄，讓渡
記錄
影響；使發(fā)生變化
賬戶, 帳目
分析
借方, 借
貸方；信用
簡寫成, 縮寫為
=debit
讓他人照管；托管；放心交付
照字面意義, 逐字地
=credit
分類賬
列出, 列于表上
組織, 機(jī)構(gòu), 團(tuán)體
[會計]分類帳, 分戶總帳
轉(zhuǎn)移, 傳遞
規(guī)則的, 定期的
間隔, 時間間隔
每月一次
記入；過賬
Phrases and Expressions
double entry bookkeeping
twofold effect
part with
bookkeeping records
up-to-date
debit side
credit side
at regular intervals
at one time
短語與詞匯
復(fù)式記賬法
雙重效果；借貸雙方
分開；放棄
簿記記錄
最新的
借方
貸方
定期
同時；曾經(jīng)
Notes
1.The basic principle of double entry bookkeeping is that every transaction has a twofold effect.復(fù)式記賬法的基本原理是每筆交易都有借貸雙方。
(1)double entry bookkeeping復(fù)式記賬法
(2)that every transaction has a twofold effect是名詞性從句，在句中做表語（表語從句）。
a twofold effect雙重結(jié)果，即借貸雙方
2.Each transaction must be analyzed to determine which accounts are affected, and whether they should be increased or decreased.對每筆交易進(jìn)行分析，以確定哪些賬目受到影響，金額是增加，還是減少。
(1)動詞不定式to determine…在句中做目的狀語。
(2)which accounts are affected和whether they should be increased or decreased是名詞性從句，在句中做賓語（賓語從句）。
3.Credit, usually abbreviated CR, meant value parted with, or literally he trusts, in modern bookkeeping, debit refers only to the left-hand side of account, whereas credit refers to the right-hand side.貸方，一般縮寫成CR，意為支出的金額，或者，按照字面意思解釋是他的存款。在現(xiàn)代簿記中，借方僅指賬戶左邊；而貸方指右邊。
(1)(value) parted with是過去分詞短語，修飾前面的value。
(2)bookkeeping n.the practice or profession of recording the accounts and transactions of a business簿記；記帳；登錄帳目：登錄商業(yè)帳目或交易的活動或職業(yè)
(3)trust v.①to place in the care of another; entrust讓他人照管；托管
②to grant discretion to confidently放心交付：滿懷信心地給予…決定權(quán)
例：Can I trust them with the boat?
我能把船托付給他們嗎?
(4)debit refers only to the left-hand side of account, whereas credit refers to the right-hand side句中的并列聯(lián)詞whereas引導(dǎo)并列句，表示意思的轉(zhuǎn)折。
whereas conj.①while at the same time同時
②while on the contrary.然而；但是；相反
例：Some people like fat meat, whereas others hate it.
有的人喜歡肥肉，而有的人則厭惡肥肉。
4.In double-entry bookkeeping, a book in which both the debit side and the credit side of the transaction are entered is called a journal, while another book used to list all the accounts of an organization is called a ledger.在復(fù)式記賬法中，記載交易借貸雙方的賬薄叫日記賬；而另外一本用于記載一個單位所有賬目的賬薄叫總賬。
(1)a book…is called a journal, while another book is called a ledger.此句是由聯(lián)詞while引導(dǎo)的并列句。
(2)(a book) in which both the debit side and the credit side of the transaction are entered此句是有關(guān)系代詞which引導(dǎo)的定語從句。
(3)(another book) used to list all the accounts of an organization是有過去分詞used引導(dǎo)的過去分詞短語，做后置定語，修飾前面的book。也可以看作是省略了which is (used…)的定語從句。
(4)journal n.a book of original entry in a double-entry system, listing all transactions and indicating the accounts to which they belong分錄簿：復(fù)式簿記系統(tǒng)中登載原始賬目的賬本，記錄下所有的交易，并表示出它們所歸的專項(xiàng)分類帳
(5)ledger n.①a book in which the monetary transactions of a business are posted in the form of debits and credits分類帳：將業(yè)務(wù)中的貨幣交易記錄下來的帳本，分借方和貸方
②a book to which the record of accounts is transferred as final entry from original postings總帳：從原始記錄中把帳目記錄轉(zhuǎn)入作為最后帳目的帳本
double a.
entry n.
bookkeeping n.
principle n.
twofold a.
effect n.
value n.
receive vt.
yield vt.
record n.
affect：vt.
account n.
analyze vt.
debit n.
credit n.
abbreviate v.
DR
trust v.
literally ad.
CR
journal n.
list vt.
organization n.
ledger n.
transfer vt.
regular a.
interval n.
monthly ad.
posting n.
單詞
兩倍的, 雙重的
登錄；記載
簿記；記帳
法則, 原則, 原理
兩部分的, 雙重的
結(jié)果, 效果
價值, 價格，金額
收到, 接到
放棄，讓渡
記錄
影響；使發(fā)生變化
賬戶, 帳目
分析
借方, 借
貸方；信用
簡寫成, 縮寫為
=debit
讓他人照管；托管；放心交付
照字面意義, 逐字地
=credit
分類賬
列出, 列于表上
組織, 機(jī)構(gòu), 團(tuán)體
[會計]分類帳, 分戶總帳
轉(zhuǎn)移, 傳遞
規(guī)則的, 定期的
間隔, 時間間隔
每月一次
記入；過賬
Phrases and Expressions
double entry bookkeeping
twofold effect
part with
bookkeeping records
up-to-date
debit side
credit side
at regular intervals
at one time
短語與詞匯
復(fù)式記賬法
雙重效果；借貸雙方
分開；放棄
簿記記錄
最新的
借方
貸方
定期
同時；曾經(jīng)
Notes
1.The basic principle of double entry bookkeeping is that every transaction has a twofold effect.復(fù)式記賬法的基本原理是每筆交易都有借貸雙方。
(1)double entry bookkeeping復(fù)式記賬法
(2)that every transaction has a twofold effect是名詞性從句，在句中做表語（表語從句）。
a twofold effect雙重結(jié)果，即借貸雙方
2.Each transaction must be analyzed to determine which accounts are affected, and whether they should be increased or decreased.對每筆交易進(jìn)行分析，以確定哪些賬目受到影響，金額是增加，還是減少。
(1)動詞不定式to determine…在句中做目的狀語。
(2)which accounts are affected和whether they should be increased or decreased是名詞性從句，在句中做賓語（賓語從句）。
3.Credit, usually abbreviated CR, meant value parted with, or literally he trusts, in modern bookkeeping, debit refers only to the left-hand side of account, whereas credit refers to the right-hand side.貸方，一般縮寫成CR，意為支出的金額，或者，按照字面意思解釋是他的存款。在現(xiàn)代簿記中，借方僅指賬戶左邊；而貸方指右邊。
(1)(value) parted with是過去分詞短語，修飾前面的value。
(2)bookkeeping n.the practice or profession of recording the accounts and transactions of a business簿記；記帳；登錄帳目：登錄商業(yè)帳目或交易的活動或職業(yè)
(3)trust v.①to place in the care of another; entrust讓他人照管；托管
②to grant discretion to confidently放心交付：滿懷信心地給予…決定權(quán)
例：Can I trust them with the boat?
我能把船托付給他們嗎?
(4)debit refers only to the left-hand side of account, whereas credit refers to the right-hand side句中的并列聯(lián)詞whereas引導(dǎo)并列句，表示意思的轉(zhuǎn)折。
whereas conj.①while at the same time同時
②while on the contrary.然而；但是；相反
例：Some people like fat meat, whereas others hate it.
有的人喜歡肥肉，而有的人則厭惡肥肉。
4.In double-entry bookkeeping, a book in which both the debit side and the credit side of the transaction are entered is called a journal, while another book used to list all the accounts of an organization is called a ledger.在復(fù)式記賬法中，記載交易借貸雙方的賬薄叫日記賬；而另外一本用于記載一個單位所有賬目的賬薄叫總賬。
(1)a book…is called a journal, while another book is called a ledger.此句是由聯(lián)詞while引導(dǎo)的并列句。
(2)(a book) in which both the debit side and the credit side of the transaction are entered此句是有關(guān)系代詞which引導(dǎo)的定語從句。
(3)(another book) used to list all the accounts of an organization是有過去分詞used引導(dǎo)的過去分詞短語，做后置定語，修飾前面的book。也可以看作是省略了which is (used…)的定語從句。
(4)journal n.a book of original entry in a double-entry system, listing all transactions and indicating the accounts to which they belong分錄簿：復(fù)式簿記系統(tǒng)中登載原始賬目的賬本，記錄下所有的交易，并表示出它們所歸的專項(xiàng)分類帳
(5)ledger n.①a book in which the monetary transactions of a business are posted in the form of debits and credits分類帳：將業(yè)務(wù)中的貨幣交易記錄下來的帳本，分借方和貸方
②a book to which the record of accounts is transferred as final entry from original postings總帳：從原始記錄中把帳目記錄轉(zhuǎn)入作為最后帳目的帳本