《金融英语听说》Unit4Word下载.docx

1、of one year with those of the next year. It is particularly helpful inunderstanding a companys financial position. I understand that if we want to borrow money from a bank, we shouldprepare accounting reports and submit to the bank our financial statementson all the activities of operating, investin

2、g and financing of our company. Yes. The manager will read the statements and get the data implied by theaccounting reports in order to make decision.Question: What need to be submitted to the bank according to the dialog? （B）译文 男： 啊，你总算从银行回来了。女： 是，刚到。银行信贷部的经理说，他们可以从我们提交给他们的财务报表中了解企业的业绩。男： 完全正确。他可以把

3、一年的财务报表与下一年的财务报表进行对比。这样特别有助于了解公司的财务状况。 我知道了，如果我们要从银行借钱，我们就必须准备会计报告，向银行提供所有有关企业经营、投资以及融资活动的财务报表。 对。银行经理要阅读这些财务报表，获取会计报表所含的信息，以便作决定。Dialog 2 Now lets review the entity concept. There is an example here. We havea business, a barbershop, as example. The balance of the owners equityaccount is $30,000 at

4、the end of the year. The owner explains that onlyhalf of that amount$15,000is the net income from operations of thebusiness. The other $15,000 is the receipt from the sale of his privatemotorboat. What do you think of his way of making the financial report? The owner is all wet. According to the ent

5、ity concept, he should accountfor the money generated by the businessone economic unitseparatelyfrom the money generated by the sale of an item belonging not to thebusiness but to his private property a second economic unit. Thumbs up! In fact, this separation makes it possible to view thebarbershop

6、s financial position clearly. What can we learn from the example? （C）译文 现在让我们复习会计主体概念。举个例子。一个理发店在年底其业主权益账户余额是30,000 美元。老板解释说，其中只有一半，即15,000 美元，是企业经营所得的净收入。另一半15,000 美元是出售他个人所有的摩托艇的收入。对他这样做财务报告，你们怎么看？ 老板大错特错。按照会计主体概念，他应该把来自于企业一个经济单位经营的收入与他的私有财产的出售所得收入分开记账，他的个人财产属于另一个经济单位，不属于该企业。 太棒了。经营主体分离的做法有助于更好地了解

7、理发店的财务状况。金融英语听说-教师用书4-5.indd 76 2011.1.11 2:18:30 PMDialog 3 Professor, would you please tell me what must be classified as businessassets? Thats all right. Er assets of a business are the items expected to be ofbenefit in the future. Land, buildings, and equipment are examples of plantassets. What

8、about cash, accounts receivable, and notes receivable due within ayear or less? They are all current assets. Which is more liquid, demand deposit with a bank or accounts receivable? Demand deposit, of course. It is the most liquid other than cash. Which of the following is NOT mentioned as an asset?

9、译文 教授，麻烦您告诉我哪些项目应该划归为企业资产？ 好吧。嗯企业的资产是有望在未来获利的项目。比如土地、房屋、设备等都是固定资产。 那么现金、应收账款以及一年内到期的应收票据属于什么呢？ 都是流动资产。 哪一项更具流动性，银行活期存款还是应收账款？ 当然是银行活期存款。除现金外，它是流动性最强的。Dialog 4 All right, now lets review the accounting equation. It is known thatthe accounting equation shows the relationship among assets, liabilitiesa

10、nd owners equity. The equation is the basic tool used by accountantswhen they prepare financial statements. It is very interesting, isnt it? Yes, it is. I find it is easy for us to explain a balance sheet according tothe equation. You see, assets usually appear on the left-hand side of theaccounting

11、 equation and liabilities and owners equity on the right-handside of the accounting equation. Liabilities and owners equity are the legal and economic claims againstthe assets. The two sides are always equal to each other, that is, the twosides must be kept in balance. This is the reason that the st

12、atement of financial position is called a balancesheet. Which of the following statements is NOT correct? （D） 好了，我们现在来复习会计等式。我们都知道，会计等式表明了资产、负债和业主所有者之间的关系。它是会计编制财务报表时使用的基本工具。这个等式很有意思，对吧？ 是很有意思。我发现按照会计等式来解释资产负债表非常容易。你看，资产通常在会计等式的左边，而负债和业主权益在其右边。 负债和业主权益是法律和经济上对资产的要求权益。这两边总是相等，即两边必须保持平衡。 这就是资产负债表被叫做平衡

13、表的原因。Short Answer QuestionsListen carefully and answer the question after each dialog. Good news! The current price of the piece of land we bought last year hasincreased greatly. Wonderful! Now we can post it as an item of revenue in the profit and lossaccount. Absolutely not. Dont you remember the

14、revenue recognition principle?If the market price of a fixed asset goes higher than its original cost, thehigher amount cant be recorded as revenue in the income accounts beforeit is converted into cash. Oh. Yes. That means any gains from a fixed asset will not be recorded untilthe asset is sold and the payment is received