立信《会计专业英语》课件Lesson-Nine

1立信?会计专业英语?课件Lesson-Nine2NEWWORDS,PHRASESANDSPECIALTERMSDrawupIfavehicledrawsup,itarrivesandstops(车辆到达某处停下,停止)Thecabdrewupoutsidethehouse.Drawsth.UpDrawupsth.Tomakeorwritesth.Thatneedscarefulthoughtorplanning

拟订；制订；起草：todrawupacontract/list

拟定合同/名单3NEWWORDS,PHRASESANDSPECIALTERMSWorksheetApieceofpaperonwhichthereisaseriesofquestionsandexercisestobedonebyastudent〔学生做的〕活页练习题Apieceofpaperonwhichworkthathasbeendoneorhastobedoneisrecorded工作记录〔或进度〕表4NEWWORDS,PHRASESANDSPECIALTERMSExtendTomakesth.Longerorlarger使伸长，扩大，扩展Toextendafence/road/house扩建公路/护栏/房子Thereareplanstoextendtheno-smokingarea.现已有扩大无烟区的方案。Tomakesthlastlonger延长，使延期Toextendadeadline/visa延长最后期限/签证5NEWWORDS,PHRASESANDSPECIALTERMSTheshowhasbeenextendedforanothersixweeks.展览会又延长了六周。Carefulmaintenancecanextendthelifeofyourcarbyseveralyears.小心保养可使汽车寿命延长几年。Tomakeabusiness,anidea,aninfluence,etc.covermoreareasoroperateinmoreplaces扩大…的范围〔或影响〕ThecompanyplanstoextenditsoperationsintoEurope.公司打算将业务扩展到欧洲。6NEWWORDS,PHRASESANDSPECIALTERMSTheschoolisextendingtherangeofsubjectstaught.学校正在拓宽授课学科的范围。7NEWWORDS,PHRASESANDSPECIALTERMSCapitalexpenditure资本支出Capitalcosts资本本钱Capitalinvestment资本投资Investmentcosts投资本钱Investmentexpenditure投资支出8NEWWORDS,PHRASESANDSPECIALTERMSTheexpenditurebyanorganizationofanappreciablesumforthepurchaseorimprovementofafixedasset;theamountexpendedwouldwarranttheitembeingdepreciatedoveranestimatedusefullifeofareasonablyextendedperiod.9NEWWORDS,PHRASESANDSPECIALTERMSCapitalexpenditureisnotchargedagainsttheprofitsoftheorganizationwhenittakesplace,butisregardedasaninvestmenttobecapitalizedinthebalancesheetasafixedassetandsubsequentlychargedagainstprofitsbydepreciatingtheassetoveritsestimatedusefullife.10NEWWORDS,PHRASESANDSPECIALTERMSInterimfinancialstatements中期财务报告Interimaccounts中期报表Interimreport中期报告11NEWWORDS,PHRASESANDSPECIALTERMSFinancialstatementsissuedforaperiodoflessthanafinancialyear.AlthoughthereareprovisionsundertheCompaniesAct(1985)thatrefertointerimaccountsincertaincircumstancesrelatingtothedistributionofdividends,therearenolegalrequirementsobligingcompaniestoproduceinterimaccountsonaregularbasis.12NEWWORDS,PHRASESANDSPECIALTERMSHowever,listedcompaniesontheLondonStockExchangearerequiredtoprepareahalf-yearlyreportontheiractivitiesandprofitandlossduringthefirstsixmonthsofeachfinancialyear.Theinterimfinancialstatementmustbeeithersenttotheholdersofthecompany’slistedsecuritiesoradvertisedinatleastonenationalnewspapernotlaterthanfourmonthsaftertheendoftheperiodtowhichitrelates.13NEWWORDS,PHRASESANDSPECIALTERMSAcopyoftheinterimfinancialstatementsmustalsobesenttotheCompanyAnnouncementsOfficeandtothecompetentauthorityofeachotherstateinwhichthecompany’ssharesarelisted.Thevastmajorityofcompanieschoosetosendtheinterimstatementtoshareholderswithabriefannouncementoftheheadlinefiguresreportedinthepress.14NEWWORDS,PHRASESANDSPECIALTERMSThereisnorequirementsfortheinterimstatementstobeaudited.Althoughthestock-exchangeregulationsrequiremainlyprofitinformation,thereisatrendforthelargercompaniestoalsoprovidebalancesheetandcash-flowstatements.15NEWWORDS,PHRASESANDSPECIALTERMSIntheUK,therequirementsonlycallforsix-monthlyfinancialstatements,butsomeofthelargercompanieswithinterestsintheUSAfollowtheUSpracticeofissuingreportsquarterly.TheAccountingStandardsBoardhasissuedaguidetobestpracticeforinterimreports.16NEWWORDS,PHRASESANDSPECIALTERMSFiscalyear财政年度Taxyear纳税年度Theyearbeginningan6Aprilinoneyearandendingon5Aprilinthenextyear.The1999-2000fiscalyearrunsfrom6April1999to5April2000.17NEWWORDS,PHRASESANDSPECIALTERMSIntheUK,incometax,capitalgainstax,andinheritancetaxareallcomputedforfiscalyears.Thebudget,inMarch,coverstheprovisionsforthecomingfiscalyear,beginningonthefollowing6April.18sentencesInactualpractice,however,manyaccountantsfindthatdrawingupaworksheetfirstfacilitatesthepreparationofthestatements.19sentencesThen,theadjustedbalancesareextendedintotheincomestatementandbalancesheetcolumnsoftheworksheet;they