In the general ledger, it is desirable to have the accounts in the same sequence as in the balance sheet and income statement.
在总分类账中，账户的排序最好与资产负债表和收益表的排序一样。
And manipulate EXCEL, WORD of office software, issue of financial statements, according to primitive proof Prepare accounting voucher, registration and issue of general ledger, sub-ledger financial statement.
熟练操作EXCEL、WORD办公软件，出具各种财务报表，根据原始凭证编制记账凭证，登记各类总账、明细账，出具财务报表。
The necessary data for preparing the balance sheet and income statement are accumulated in five major categories of ledger accounts: assets, liabilities, owners'equity, revenues and expenses.
编制资产负债表和收益表所需的数据，累积在五大类别的分类账户中，即资产，负债，业主权益，收入和费用。
This module covers maintenaice of general ledger, preparation of balance sheet, profit and loss accounts, cash flow statement, fundamentals of financial budgeting/forecasting, financial analysis etc.
这一板块主要讲解账务维护，财务报表编制的基本操作，包括资产负债表，损益表，现金流量，基本的财务预算和财务分析等。
The main contents of the course, the concept of accounting, object, function, method and accounting tasks, Accounting and account, Double entry bookkeeping method and principle, lending account comparison relationship and accounting entries, Accounting recognition and measurement, assets, and revenues, expenses, costs, profit, liabilities, and owner's equity of the recognition and measurement, The significance and function of accounting vouchers, original vouchers and accounting vouchers, account vouchers transfer and storage, Accounting Settings and registration, the journal, ledger books, subsidiary ledger, the trial and error correction accounted for, His thin checkout and reconciliation, The significance of a property inventory, types and inventory system, method and result of processing property inventory, Accounting statement compiling, the balance sheet and the statement of the structure, content and methods of accounting statements, the disclosure of the accounting statements and notes, submit for examination and approval; and Accounting cycle, the form of business accounting vouchers and accounting forms, collect summary subjects form of business accounting vouchers, The accounting standard system, the accounting law, accounting standards, accounting system, the accounting offices and accounting personnel, accounting computerization, etc.
课程的主要内容：会计的概念、对象、职能、任务及核算方法；会计科目与帐户；复式记帐原理、借贷记帐法、帐户对照关系和会计分录；会计确认与计量、资产、费用、成本、收入、利润、负债、所有者权益的确认与计量；会计凭证的意义和作用、原始凭证、记帐凭证、会计凭证的传递和保管；会计帐簿的设置和登记、日记帐、分类帐、明细帐、帐簿的试算与记帐错误的更正；帐薄的结帐与对帐；财产清查的意义、种类和盘存制度、方法以及财产清查结果的处理；会计报表的编制、资产负债表和损益表的结构、内容及编制方法、会计报表的披露和注解、会计报表的报送和审批；会计循环、记帐凭证核算形式、科目汇总表核算形式、汇总记帐凭证核算形式；会计规范体系、会计法律、会计准则、会计制度、会计机构、会计人员、会计电算化等。
In addition, FXCH shall send Trader monthly statements showing the ledger balance, the exact positions in the account, the net profit or loss in all contracts closed since the date of the last statement, and the net unrealized profit and loss in all open contracts figured to the market.
另外，FXCH每月会把月报告发给交易人，报告显示分类账余额，精确的头寸细节，自上次报告以来的所有平仓合约的净损益，以及与行情关联的所有开仓头寸的未实现损益。
FXCM shall make statements available showing the ledger balance, the exact positions in the account, the net profit or lossin all contracts closed since the date of the last statement, and the net unrealized profit and loss in all open contracts figured to the market.
FXCM将公布报表以显示分类帐余额，帐户的确切头寸，自上次报表以来所有清盘合约的净盈亏，以及盯市的所有开口头寸的净未实现盈亏。
The basic data used to determine cash flows can be obtained from the balance sheet, the income statement and some accounts in the ledger.
确定投资活动产生的现金流量的基础性数据可以从资产负债表、损益表以及有关账户中取得。
The form of record used to record the changes of increase and decrease in an individual item of balance sheet or income statement is called an account, or a ledger account.
用来记录资产负债表或收益表中每一项目增减变化的记录表就称为账户，也称为分类账账户。
Preparing income statement and balance sheet based on the balance in the ledger account.
根据账户余额编制收益表和资产负债表。
The Law of Subsidiary Ledger Seeking a New Method to Make a Statement of Cash Flow
现金流量表编制方法新探：明细帐法