Unit 3 Cash or Accrual 现金或应计
MP3-6
There are two different methods of accounting. One is called the cash method and the other is called the accrual method of accounting.These are the two different ways of accounting for business.It is up to each business to decide which of these two methods are best for it.Businesses that have a lot of product should use the accrual method.Businesses that sell a service rather than a product can think about using the cash method.
提示 做会计有两种不同的方式，一种是现金法，另一种是会计的应计法，这就是公司使用的两种不同的会计方式。由每个公司自己决定两种中哪一种最适合他们，拥有许多产品的公司应该使用应计法，提供服务而非产品的公司可以考虑使用现金法。
Dialogue 1
A
If I'm going to be a good accountant, I need to review the methods of accounting.
B
Okay. There are two methods.They are called cash and accrual.
A
These are the two different ways that accounting can be done.
B
Yes. I want you to tell me what you know about the cash method of accounting frst.
A
Okay. I know that you only record income when you get paid.
中译
A：如果我打算做一个好的会计师，我需要复习会计方法。
B：好。有两种方法，他们叫作现金与应计。
A：会计的做法有两种不同的方式。
B：是的。我要你先告诉我，你对现金法了解多少。
A：好。我知道当你收到钱时，你才记录营收。
Dialogue 2
A
You're doing that wrong. You're forgetting the difference between cash and accrual.
B
Oh I forgot. I only record income when I receive payment from a customer.
A
That's if you're using the cash method of accounting.
B
Yes. And I only record an expense when I make a payment to someone else.
A
Again, that's if you're doing the cash method. You need to make up your mind.
中译
A：你这样做错了。你忘了现金与应计之间的不同。
B：啊，我忘了。当我收到顾客的付款时，我才记录营收。
A：那是当你使用会计的现金法时才这么做。
B：对。当我付款给其他人时，我才记录支出。
A：再说一次，这是你在用现金法时才这样做。你需要做决定。
Dialogue 3
A
The problem I have with the cash method is if you do a lot of invoicing.
B
Exactly. The problem is it's hard to know what's in stock all the time.
A
That's because stock has left the store but you didn't record the sale.
B
And I didn't record the sale because the customer did not pay me yet.
A
Do you see why I'm concerned?I think we should do the accrual method.
中译
A：我用现金法所遇到的问题是，如果你要开很多的发票的时候。
B：没错。问题是，很难随时知道库存的情况。
A：这是因为库存品已经离开店铺了，但你没有记录这笔销售。
B：而我不记下这笔销售是因为客户还没有付钱给我。
A：你看得出来我为什么担心了吧？我想我们应该用应计法。
Dialogue 4
A
Now what about accrual?Can you tell me how accrual accounting works?
B
Sure. With accrual, you record the income at the time of sale not when you get paid.
A
That means you record the expense when you get your stuff, not when you pay for it.
B
That's right. This is more work but it makes for better bookkeeping.
A
I can see that you'd have better records this way.
中译
A：那应计法呢？你能告诉我应计法是怎么做的吗？
B：没问题。用应计法，你在销售发生的当时就记录营收，而不是在你收款的时候。
A：这表示当你收到东西时，你就记下支出，而不是在你要付钱时才记。
B：没错。这样工作比较多，但簿记会比较清楚。
A：我看得出，用这种方法记录会比较清楚。
Dialogue 5
A
We need to decide which accounting method we'll use in our new store.
B
Since we sell product I think we should use the accrual method.
A
Then we would always know exactly what we have left on the shelves.
B
Yes. It's a great way to keep track of product.
A
If we were a service business we could think about doing cash accounting instead.
中译
A：我们需要决定在新店里将用哪种会计方法。
B：既然我们卖产品，我想我们应该用应计法。
A：然后，我们就永远都能知道我们在货架上确切地剩下哪些东西。
B：对。这是追踪产品的好方法。
A：如果我们是服务公司，我们可能要考虑用现金会计法。
Dialogue 6
A
You're my new accountant. I need your advice.We've been using the cash method.
B
You have been using the cash method of accounting?That's not a good choice.
A
I wondered about that. Do you think we should switch over to the accrual method?
B
Yes. It's a little bit more work but it makes for more accurate records.
A
And since we are a store with lots of product it'll help us track the product better.
中译
A：你是我的新会计师，我需要你的建议，我们一直用现金法。
B：你们一直用现金会计法？这不是个很好的选择。
A：我也对那感到怀疑。你认为我们应该改用应计法吗？
B：对。它是工作比较多，但它的记录会更正确。
A：而且，既然我们是拥有很多产品的商店，它会帮助我们追踪产品。
Dialogue 7
A
It's nice to talk with other business owners. What accounting method do you use?
B
I do my own accounting because my company is small. I do the cash style.
A
Do you?I thought that wasn't as good as the accrual style of accounting.
B
It depends on the type of business you have. I'm a consultant.I provide a service.
A
That's why the cash method will work fine for you. I sell farm machinery.
中译
A：能跟其他公司的老板谈谈真不错。你用什么会计方法？
B：我亲自处理自己的会计事宜，因为我的公司很小。我使用现金法。
A：是吗？我以为它没有应计会计法来得好。
B：这要看你的公司是哪一种的。我是一个顾问，我提供服务。
A：这就是为什么现金法在你那里运作没有问题。而我是卖农业机械的。
Sentence Structure 重点句型
The accrual method of accounting helps you keep track of product.
应计会计法帮助你追踪产品。
Letʼs review the different expenses you have and the income youʼve been receiving.
让我们来回顾你所有的不同支出与你所收到的营收。
Iʼll do the invoicing and Iʼll keep track of whatʼs in stock.
我会开发票并且我会记录库存。
You need to get some advice on what is the best choice of bookkeeping styles for us.
你需要得到一些关于选择哪种簿记种类对我们最好的建议。
There are two ways of accounting. One is the cash method.The other is called accrual.
做会计有两种不同的方式。一种是现金法，另一种叫作应计法。
With accrual, you record the income at the time of sale, not when you get paid.
用应计法，你在销售发生的当时就记录营收，而不是在你收款的时候。
Vocabulary 词汇
Useful Phrases 实用短语
The speaker of this expression is asking that a decision be made.
例句 Do you want me to use the cash method or the accrual method?Make up your mind.
你要我用现金法还是应计法？请你做决定。
This word means“things”.
例句 Come by the office tomorrow and pick up your stuff.
明天顺道到办公室来，把你的东西拿走。