会计英语课件

会计英语主编：刘建华制作：李晓新2009年9月会计英语主编：刘建华1会计英语UnitOneBasicKnowledgeofAccountingUnitTwoCurrentAssetsUnitThreeLong-termAssetsUnitFourLiabilitiesUnitFiveOwner’sEquity会计英语UnitOneBasicKnowledge2会计英语UnitSixRevenue&ExpenseUnitSevenFinancialStatementsUnitEightInterpretationsOfFinancialStatementsUnitNineCostAccounting&ManagementAccountingUnitTenAuditing会计英语UnitSixRevenue&Expens3UnitOneBasicKnowledgeofAccountingObjectives1.InSection1,studentsshouldunderstandthemeaningofeachaccountingprinciple.2.InSection2,studentsshouldunderstandthemeaningoftheaccountingelementsandtheaccountingequation.UnitOneBasicKnowledgeofA4UnitOneBasicKnowledgeofAccounting3.InSection3,Taccountanddouble-entrysystemaredemonstrated.StudentsshouldknowthestructureofTaccountandunderstandhowtomakecorrectentriesbasedondouble-entrysystem.4.InSection4andSection5,studentsshouldlearntomakeentriesintheledgeraccounts,journalizetransactionsandpostthemtotheledgers.UnitOneBasicKnowledgeofA5UnitOneBasicKnowledgeofAccountingNewWordsandExpressionsaccountingprinciple会计原则accountingelement会计要素accountingequation会计方程式（会计等式）shareholdern.股东assetn.资产liabilityn.负债owner’sequity所有者权益UnitOneBasicKnowledgeofA6UnitOneBasicKnowledgeofAccountingrevenuen.收益，收入expensen.费用accountingperiod会计期间cashn.现金accountsreceivable应收账款inventoryn.存货notespayable应付票据UnitOneBasicKnowledgeofA7UnitOneBasicKnowledgeofAccountingaccountspayable应付账款salariespayable应付工资shareholders’equity股东权益capitaln.资本ledgern.总分类账chartofaccounts会计科目表ledgeraccount总账账户prepaidinsurance预付保险费UnitOneBasicKnowledgeofA8UnitOneBasicKnowledgeofAccountingbankdeposit银行存款cashreceipt现金收入financialposition财务状况creditorn.债权人creditors’account债权人账户transactionn.经济业务Taccount丁字账户UnitOneBasicKnowledgeofA9UnitOneBasicKnowledgeofAccountingaccountnumber账户编号debitn.&vt.借方；借记creditn.&vt.贷方；贷记entervt.登录，记账double-entrya.复式的，复式记账的entryn.分录suppliesexpense材料费用debitbalance借方余额UnitOneBasicKnowledgeofA10UnitOneBasicKnowledgeofAccountingcreditbalance贷方余额miscellaneousexpense其他费用，杂项费用notespayable应付票据postingn.过账accountingcycle会计循环，会计周期journaln.日记账generaljournal普通日记账UnitOneBasicKnowledgeofA11UnitOneBasicKnowledgeofAccountingjournalizingn.登日记账generalledger总账payrolln.工资表cashreceipts现金收入cashdisbursements现金支出salesonaccount赊销purchasesonaccount赊购adjustingandclosingentries调整及结账分录UnitOneBasicKnowledgeofA12UnitOneBasicKnowledgeofAccountingUsefulExpressions*UsefulSentences1.Anaccountingentityisanorganizationorasectionofanorganizationthatstandsapartfromotherorganizationsandindividualsasaseparateeconomicunit.会计主体是独立于其他企业的某一企业或团体，或某一企业的部门，以及作为独立经济单位的个人。UnitOneBasicKnowledgeofA13UnitOneBasicKnowledgeofAccounting2.Underthegoingconcernorcontinuityconcept,accountantsassumethatthebusinesswillcontinueoperatingfortheforeseeablefuture.在持续经营假设下，会计人员假定企业在可以预见的将来持续经营。UnitOneBasicKnowledgeofA14UnitOneBasicKnowledgeofAccounting3.Inallbusinessfirms,revenuesandexpensesmaybemeasuredeitheroncashbasisoraccrualbasis.所有企业的收入和费用可以按收付实现制或权责发生制计量入账。UnitOneBasicKnowledgeofA15UnitOneBasicKnowledgeofAccounting4.Oneoftheprinciplesofaccountingisthatinformationisprovidedtoaclearlydefinedaccountingentity.会计的一个原则是会计信息应向某一特定的会计主体提供。UnitOneBasicKnowledgeofA16UnitOneBasicKnowledgeofAccounting5.Thecostprincipleisderived,inlargepart,fromtheprincipleofobjectivity.成本原则主要是在客观性原则的基础上发展而来的。UnitOneBasicKnowledgeofA17UnitOneBasicKnowledgeofAccounting6.Theprincipleofconsistencyimpliesthataparticularaccountingmethod,onceadopted,willnotbechangedfromperiod.一致性原则的含义是，一旦采用某种会计方法，以后各期就不能改变。UnitOneBasicKnowledgeofA18UnitOneBasicKnowledgeofAccounting7.Therelationshipamongassets,liabilities,andowners’equitycanbeexpressedintheaccountingequation.资产、负债和所有者权益之间的关系可以用会计等式表示。UnitOneBasicKnowledgeofA19UnitOneBasicKnowledgeofAccounting8.Thetotalfigureforassetsalwaysequalsthetotalfigureforliabilitiesandowners’equity.资产总额总是与负债和所有者权益总额相等。UnitOneBasicKnowledgeofA20UnitOneBasicKnowledgeofAccounting9.Foranaccount,theleftsideisthedebitsideandtherightsideisthecreditside.账户的左边是借方，右边的是贷方。UnitOneBasicKnowledgeofA21UnitOneBasicKnowledgeofAccounting10.Assetandexpenseincreasesarerecordedasdebit.资产或费用增加记为借项。UnitOneBasicKnowledgeofA22UnitTwoCurrentAssetsObjectives1.InSection1,studentsshouldunderstandtheimportanceofcashandtheaccountingtreatmentofcash.2.InSection2,studentsoughttolearnthetreatmentofbaddebtandhowtomakeanallowancefordoubtfulaccounts.UnitTwoCurrentAssetsObject23UnitTwoCurrentAssets3.InSection3,studentsshouldunderstandthecategoriesofinventoriesandlearntousetheinventoryvaluationmethod.4.InSection4,studentsmustunderstandthemeaningofshort-terminvestmentsandlearntheaccountingtreatmentofshort-terminvestments.UnitTwoCurrentAssets3.In24UnitTwoCurrentAssetsNewWordsandExpressions现金Cash银行存款Cashinbank现金等价物cashequivalents银行汇票Bankdraft信用卡Creditcard短期投资Short-terminvestmentsUnitTwoCurrentAssetsNewWo25UnitTwoCurrentAssets股票stock债券bonds基金funds应收账款Accountsreceivable应收票据Notesreceivable银行承兑汇票BankacceptanceUnitTwoCurrentAssets股票sto26UnitTwoCurrentAssets商业承兑汇票Tradeacceptance应收股利Dividendreceivable应收利息Interestreceivable坏账准备allowanceforbaddebts预付项目prepaid存货Inventories原材料RawmaterialsUnitTwoCurrentAssets商业承兑汇票27UnitTwoCurrentAssets低值易耗品Low-valueconsumptiongoods半成品Semi-Finishedgoods产成品Finishedgoods商品进销差价Differencesbetweenpurchasingandsellingprice本金Principal利息Interest证券交易所SecuritiesExchangeUnitTwoCurrentAssets低值易耗品28UnitTwoCurrentAssetsUsefulExpressions*UsefulSentences1.Inthebalancesheet,cashislistedfirstamongthecurrentassets,becauseitisthemostcurrentandliquidofallassets.现金在资产负债表中位于流动资产之首,因为它流动性最强.UnitTwoCurrentAssetsUseful29UnitTwoCurrentAssets2.Marketablesecutitiesshallbeaccountedforaccordingtohistoricalcostasobtainedandbeshowninbookbalanceinaccountingstatement.Incomereceivedorreceivablefrommarketablesecuritiesincurrentperiodandthedifferencebetweenthereceiptobtainedfromsecuritiessoldandbookcostshallbeallaccountedforascurrentprofitorloss.有价证券应按取得时的实际成本记账,应当以账面余额在会计报表中列示.当期的有价证券收益,以及有价证券转让所取得的收入与账面成本的差额,计入当期损益.UnitTwoCurrentAssets2.Mar30UnitTwoCurrentAssets3.Prepaidexpensesshallbeamortizedaccordingtoperiodbenefiting,andthebalanceshallbeshownseparatelyinaccountingstatement.待摊费用应当按受益期分摊,未摊销余额在会计报表中应当单独列示.UnitTwoCurrentAssets3.Pre31UnitThreeLong-termAssetsObjectives1.Insection1,studentsshouldunderstandthedefinition,characteristics,initialandsubsequentmeasurementoffixedassets.2.Insection2,studentsoughttounderstandthedefinition,characteristics,classificationandamortizationofintangibleassets.3.Insection3,studentsshouldlearnhowtocalculatedepreciationexpenses.UnitThreeLong-termAssetsOb32UnitThreeLong-termAssetsNewWordsandExpressionsassetn.资产enterprisen.企业tangibleassets有形资产economicbenefit经济利益rentaln.租赁，租金额administrative管理的，行政的UnitThreeLong-termAssetsNe33UnitThreeLong-termAssetsaccountingyear会计年度fixedassets固定资产propertyn.财产，地产，资产warehousen.库房exchangen.交换issuanceofsecurities发行股票UnitThreeLong-termAssetsac34UnitThreeLong-termAssetsdonationn.捐助long-termassets长期资产economicvalue经济价值usefullife使用寿命originalcost原始成本historicalcost历史成本，原始成本UnitThreeLong-termAssetsdo35UnitThreeLong-termAssetsactualcost实际成本，原始成本additionalcost附加费用expendituren.支出，花费，开销intendeduse预定可使用状态installationcost安装费professionalfees专业人员服务费UnitThreeLong-termAssetsac36UnitThreeLong-termAssetsoverheadcost管理费buildingpermitfee建设许可费lumpsumpurchase整批购买acquisitioncost购置成本fairvalue公允价值non-monetaryassets非货币性资产UnitThreeLong-termAssetsov37UnitThreeLong-termAssetsdebtrestructuringtransaction债务重组abandoningcost弃置费用recognitioncriteria确认条件measurementbases计量基础depreciationn.折旧estimatednetresidualvalue预计净残值UnitThreeLong-termAssetsde38UnitThreeLong-termAssetsnetsalvagevalue净残值depreciationrate折旧率intangibleassets无形资产identifiablea.可以确认的physicalsubstance实物形态privilegen.特权，特别待遇UnitThreeLong-termAssetsne39UnitThreeLong-termAssetsfiniteintangibles使用寿命有限的无形资产indefiniteintangibles使用寿命不确定的无形资产franchisen.特许权，公民权licensen.营业执照，许可证Internetdomainname互联网域名constructionpermit建筑许可证UnitThreeLong-termAssetsfi40UnitThreeLong-termAssetsassessedvalue评估价格amortizationn.摊销impairmenttest减值测试amortizationcharge摊销费profitandloss损益provisionn.条款，规定UnitThreeLong-termAssetsas41UnitThreeLong-termAssetscommonpractice惯例depreciableamount应计折旧额disposaln.处置，处理deductvt.扣除straight-linemethod年限平均法(直线法)unitsofproductionmethod工作量法doubledecliningbalancemethod双倍余额递减法UnitThreeLong-termAssetsco42UnitThreeLong-termAssetssum-of-the-years-digitsmethod年数总和法conservativea.保守的，守旧的depreciationexpense折旧费depreciationcharge折旧费wearandtear磨损，损耗UnitThreeLong-termAssetssu43UnitThreeLong-termAssetsstraight-linerate直线折旧率bookvalue账面价值doublestraight-linerate双倍直线折旧率SYD年数总和depreciationbase折旧基数functionalvalue功能价值UnitThreeLong-termAssetsst44UnitThreeLong-termAssetsdisposalproceeds处置收益accumulatedamortization累计摊销额disposalexpenses弃置费用organizationcost开办费annualdepreciationamount年折旧额UnitThreeLong-termAssetsdi45UnitThreeLong-termAssetsUsefulExpressions*UsefulSentences1. Depreciationofafixedassetshallbeprovidedformonthly.固定资产应该按月计提折旧。UnitThreeLong-termAssetsUs46UnitThreeLong-termAssets2. Landneverlosesitsfunctionalvaluethroughuseandhasanindefiniteusefullife,soitdoesnotneedtobedepreciated.土地永远不会失去它的功能价值，且使用寿命也是无限期的，所以不需要折旧。UnitThreeLong-termAssets2.47UnitThreeLong-termAssets3. Theusefullife,theestimatedsalvagevalueandthedepreciationmethodofafixedassetshouldbereviewedbyanenterpriseatleastateachfinancialyear-end.至少在每年年度终了时，企业应该对固定资产的使用寿命、预计净残值和折旧方法进行复核。UnitThreeLong-termAssets3.48UnitThreeLong-termAssets4. Theestimatedsalvagevalueofafixedassetoughttobeadjustediftheassetisheldforsale.如果企业持有待售的固定资产，应当对其预计净残值进行调整。UnitThreeLong-termAssets4.49UnitThreeLong-termAssets5. Anenterpriseshoulddisclosesuchinformationrelatedtofixedassetsinthenotesasdepreciationmethods,usefullives,depreciationrates,etc.企业应当在附注中披露固定资产的折旧方法、使用寿命、折旧率等等。UnitThreeLong-termAssets5.50UnitThreeLong-termAssets6. Theestimatednetresidualvalueofafixedassetshallberevisedifitdiffersenormouslyfromitspreviousestimate.如果一项固定资产的预计净残值与原先估计值有较大差异的，应当对预计净残值进行调整。UnitThreeLong-termAssets6.51UnitThreeLong-termAssets7. Theintangibleassetsarelongterminnatureandsubjecttoamortization.无形资产属于长期资产，需要摊销。UnitThreeLong-termAssets7.52UnitThreeLong-termAssets8. Internallycreatedgoodwill,andinternallygeneratedbrandsandpublishingtitlesdonotbelongtointangibleassets.企业自创的商誉、内部产生的品牌、报刊名等不应确认为无形资产。UnitThreeLong-termAssets8.53UnitThreeLong-termAssets9. Whenanintangibleassetisdisposed,thedifferencebetweenthedisposalproceedsandthecarryingamountshouldberecognizedinprofitorlossforthecurrentperiod.当企业处置无形资产时，应当将处置收益与该无形资产账面价值的差额计入当期损益。UnitThreeLong-termAssets9.54UnitThreeLong-termAssets10.Suchthingsasamortizationmethods,accumulatedamortization,usefullives,etc.shallbedisclosedinthenotes.诸如摊销方法、累计摊销额、使用寿命等等应该在附注中披露。UnitThreeLong-termAssets1055UnitFourLiabilitiesObjectives1.InSection1,studentsshouldunderstandthecategoriesofCurrentLiabilitiesandtheiraccountingtreatment.2.InSection2,studentsoughttolearnthemeaningofLong-termLiabilitiesandhowtomaketheaccountingtreatment.UnitFourLiabilitiesObjectiv56UnitFourLiabilitiesNewWordsandExpressions短期负债Currentliability透支overdraft应付票据Notespayable应付账款Accountpayable预收账款unearnedrevenueUnitFourLiabilitiesNewWord57UnitFourLiabilities应付工资Accruedwages应付股利Dividendspayable应交税金Taxpayable应交增值税valueaddedtaxpayable应交消费税ConsumptiontaxpayableUnitFourLiabilities应付工资58UnitFourLiabilities应交所得税Incometaxpayable应交个人所得税Personalincometaxpayable其他应付款Otherpayables预提费用Drawingexpenseinadvance长期负债Long-termLiabilities长期借款Long-termloansUnitFourLiabilities应交所得税59UnitFourLiabilities一年内到期的长期借款Long-termloansduewithinoneyear一年后到期的长期借款Long-termloansdueoveroneyear债券debentures,bonds应付债券Bondspayable债券面值Facevalue,ParvalueUnitFourLiabilities一年内到期的长期60UnitFourLiabilities到期日thematuritydate债券溢价Premiumonbonds债券折价Discountonbonds应计利息Accruedinterest或有负债contingentliability未履行责任defaultUnitFourLiabilities到期日t61UnitFourLiabilitiesUsefulExpressions*UsefulSentences1.Therearedifferenttypesofbonds.Bondssecuredbythepledgeofpledgeofsprcificassetsarecalledmortgagebonds.债券的种类有很多，以某种资产做保的债券称为抵押债券。UnitFourLiabilitiesUsefulE62UnitFourLiabilities2.Acontingentliabilitymayberegardedasaplssibleliability,whichmaydevelopintoafull-fledgedliabilityormaybeeliminatedentirelybyafutureevent.或有负债被看作是一种可能发生的债务，它可能成为一种必须支付的债务，也可能由于未来经济业务的发生而完全消除。UnitFourLiabilities2.Acon63UnitfiveOwner’sEquityObjectives1.InSection1,studentsshouldknowthedifferencebetweenpartnershipandcorporation,andidentifyacorporationanditsmajorcharacteristics.2.InSection2,studentsoughttoknowpartnershipaccounting3.InSection3,thefocusistolearntodifferentiatebetweencommonstockandpreferredstock..UnitfiveOwner’sEquityObjec64UnitfiveOwner’sEquity4.InSection4,studentsoughttomakeclearthedifferencebetweenpaid-incapitalandcapitalsurplus.5.InSection5,Studentsshouldknowstockholders'equitysectionofacorporationbalancesheet6.InSection6,studentsmustlearntoexplaincashdividendsandstockdividends.UnitfiveOwner’sEquity4.In65UnitfiveOwner’sEquityNewWordsandExpressionspartnershipn.合伙partnern.合伙人corporationn.公司ownv.拥有amortizev.分期清偿UnitfiveOwner’sEquityNewW66UnitfiveOwner’sEquitydistributionn.分配convenientadj.方便的combinev.联合recognizev.承认，认可consolidatev.巩固，加固UnitfiveOwner’sEquitydistr67UnitfiveOwner’sEquitydividev.划分sharev.分配分享evidencen./v.证实，证明subtotaln.小计ordinarily普通地UnitfiveOwner’sEquitydivid68UnitfiveOwner’sEquityissuance发行Commonstockn.普通股Preferredstockn.优先股Shareholder(Stockholder)n.股东dividend股利股息UnitfiveOwner’sEquityissua69UnitfiveOwner’sEquitypreemptiverightn.优先权owner’sequity所有者权益parvaluestock有面值股票no-parvaluestock无面值股票paid-incapital实收资本UnitfiveOwner’sEquitypreem70UnitfiveOwner’sEquityadditionalpaid-incapital多收资本，增收资本capitalsurplus资本公积issuingcorporation发行公司retainedearnings留存收益cashdividend现金股利stockdividend股票股利UnitfiveOwner’sEquityaddit71UnitfiveOwner’sEquitydeclarationofdividend股利宣布股利公告dividenddistribution股利分配reserve计提准备金准备金stockholders’equity股东权益appropriationofretainedearnings留存收益的分配UnitfiveOwner’sEquitydecla72UnitfiveOwner’sEquityattheoptionof有选择权appropriatedretainedearnings核定的留存收益reservefound盈余公积stocksplit股票分割charter宪章章程bylaw附则、细则、公司章程generate产生UnitfiveOwner’sEquityatth73UnitfiveOwner’sEquityUsefulExpressions*UsefulSentences1.Theincorporatedbusiness,namelythecorporation,isalegalentity.Stockholdersarenotpersonallyliableforthedebtsofacorporation.Thus,themostthatastockholdermaylosebyinvestinginacorporationistheamountofhisinvestment.公司制企业即公司，是一个法律实体。另外，股东个人不对公司的负债负责。因此股东的损失最大不超过其对公司的投资额。UnitfiveOwner’sEquityUsefu74UnitfiveOwner’sEquity2.Detaileditemsofvariouspreferredandcommonstockscanbeincludedinthecapitalstock,anddetaileditemsofvariousdividendsandotherdistributionscanbeincludedinretainedearnings.InChinatherearefoursectionsintheowners’equity:paid-incapital,capitalsurplus,revenuesurplusandundistributedprofit.股本部分可以详细地列出各种优先股和普通股的金额，留存收益部分可以详细地列出各种股利以及其他的分配。在我国，所有者权益分为四个部分：实收资本、资本公积、盈余公积和未分配利润。UnitfiveOwner’sEquity2.De75UnitfiveOwner’sEquity3.Ingeneral,businesstakeoutofthethreealternativelegalforms:soleproprietorship,partnershipsandcorporations.一般的说，企业可以采用三种法律组织形式：独资企业、合伙企业和公司。UnitfiveOwner’sEquity3.In76UnitfiveOwner’sEquity4.Asweknow,stockholdersaretheownersofacompany.Theownershipofacorporationcanbedividedintosharesofcapitalstock.Capitalstockisthenumberofsharesauthorizedforissuancebyacompany'scharter,includingbothcommonstockandpreferredstock..我们知道，股东是公司的所有者。公司的所有权可以分割成股本。股本代表公司所有者权益的分割。股本是公司章程核准的发行股数，包括普通股和优先股。UnitfiveOwner’sEquity4.As77UnitfiveOwner’sEquity5.Whensharesareissued,netassetsandequityincreasebyfairvalueofassetsgiventothecorporation.Thecapitalstockaccountiscreditedfortheparvalueofthestockissued.Theexcessoverpariscreditedtoadescriptivelynamedpaid-incapitalinexcessofparaccounttorecordsourceindetail.发行股票时，按照公司获得资产的公允价值增加净资产和权益，“股本”科目贷记发行股票面值的金额。超过面值部分，贷记“附加投入资本”，以详细反映其来源。UnitfiveOwner’sEquity5.Wh78UnitfiveOwner’sEquity6.Trueno-parstock,whensold,isrecordedasacredittothecapitalstockaccount.Thusthecapitalstockaccountshouldbecreditedforthefullamountreceived.Inthiscase,nopaid-incapital"inexcess"isrecorded.无票面价值股票发行时，贷记股本账户。这样股本账户按应收到的金额全额贷记。在这种情况下，不用记录超过设定价值的资本公积。UnitfiveOwner’sEquity6.Tr79UnitfiveOwner’sEquity7.Theamountofretainedearningsrepresentsthecumulativenetincomeofthefirmsinceitsbeginning,lessthetotaldividendsthathavebeendistributedtoshareholders.留存收益的数额等于企业开办以来累计的净利润减去已分配给股东的股利。UnitfiveOwner’sEquity7.Th80UnitfiveOwner’sEquity8.Acorporationmayvoluntarilydesignateorboundbylaworbycontractanamountofretainedearningsforsomespecialpurposeasameansofexplainingtostockholderswhydividendsarenotbeingdeclared.Thisisaseparateaccount--retainedearningsappropriatedforexpansion(inChina,theaccounttitleisreservefund).公司可能会出于自愿，或由于受到法律及合同的约束，为某些特定用途拨定一定数量的留存收益，并以此向股东解释为什么没有宣告股利的原因，这就是为扩大经营而拨定的留存收益（在中国，这个账户是盈余公积）。UnitfiveOwner’sEquity8.A81UnitfiveOwner’sEquity9.Cashdividendisaproratadistributionofcashtostockholders.Forcashdividendtobepaid,acorporationmusthavesufficientcash.现金股利是按比例分配给股东的现金。要支付现金股利，公司必须有足够的现金。UnitfiveOwner’sEquity9.Ca82UnitfiveOwner’sEquity10.Dividendsmayalsobepaidintheformofadditionalsharesofstockratherthancash.股利也可以不通过现金而额外的股利来发放，这种形式的股利就叫股票股利。UnitfiveOwner’sEquity10.D83UnitSixRevenue&ExpenseObjectives1.InSection1,studentsshouldbeabletodescribewhatrevenueisandidentifydifferenttypesofrevenue.2.InSection2,studentsshouldbeabletounderstandtheaccountingexpensesandidentifythedifferenttypesofexpenses.UnitSixRevenue&ExpenseObj84UnitSixRevenue&ExpenseNewWordsandExpressionssalesrevenue销售收入servicerevenue劳务收入primeoperatingrevenue主营业务收入render提供(服务等)periodexpense期间费用UnitSixRevenue&ExpenseNew85UnitSixRevenue&Expensedirectmaterialcost直接材料成本directlaborcost直接人工成本manufacturingoverhead制造费用leasingcharge租赁费maintenance维修费allocate分摊freightcharges运输费advertisingexpenses广告费UnitSixRevenue&Expensedir86UnitSixRevenue&ExpenseUsefulExpressions*UsefulSentences1.Foranysingletransaction,theamountofrevenueisameasurementoftheassetvaluesreceivedfromcustomers.就某一项经济业务来说，收入的金额相当于从客户那里收到的资产的价值。UnitSixRevenue&ExpenseUse87UnitSixRevenue&Expense2.Whenisrevenuerecordedintheaccountingrecords?Therealizationprinciplestatesthatabusinessshouldrecordrevenueatthetimeservicesarerenderedtocustomersorgoodssoldaredeliveredtocustomers.收入应在什么时候登记入帐呢？收入实现的原则主张企业在其劳务已提供给客户或所销售的产品已经发送于客户的时候确认收入。UnitSixRevenue&Expense2.88UnitSixRevenue&Expense3.Whiletradediscountsareusedtomakepricedifferentialsamongdifferentclassesofcustomersandasameansofavoidingcatalogrevisions,cashdiscountsareusedprimarilytoinducepromptpaymentbycustomers.商业折扣的目的是在不同的客户中使用不同的产品价格，同时又不需要更改价格目录。现金折扣则主要是为了吸引顾客及早付款而提供的折扣。UnitSixRevenue&Expense3.89UnitSevenFinancialStatementsObjectives1.InSection1,studentsshouldunderstandthebalancesheetandknowhowtofinishabalancesheet.2.InSection2,studentsoughttolearnthemeaningoftheIncomeStatementandthetwocommonformsofincomestatements:themultiple-stepincomestatementandthesingle-stepincomestatement.3.InSection3,studentsoughttolearnthemeaningoftheStatementofcashflow.UnitSevenFinancialStatemen90UnitSevenFinancialStatementsNewWordsandExpressionsinventoryn.存货markupn.成本加成projectedadj.预期的drawingsn.提款particularadj.特定的UnitSevenFinancialStatemen91UnitSevenFinancialStatementsalternativelyadv.替代地summarizev.汇总multiple-stepn.多步式single-stepn.单步式deductv.扣减UnitSevenFinancialStatemen92UnitSevenFinancialStatementssubtractn.减去，扣除subtotalsn.小计liquidadj.流动的maturityn.到期rentn.租金interestn.利息securitiesn.证券creditorn.债权人UnitSevenFinancialStatemen93UnitSevenFinancialStatementsUsefulExpressionsfinancialposition财务状况operatingresults经营成果thebalancesheet资产负债表theincomestatement利润表UnitSevenFinancialStatemen94UnitSevenFinancialStatementsthestatementofcashflows现金流量表netincome净收益netloss净损失multiple-stepincomestatement多步式利润表single-stepincomestatement单步式利润表UnitSevenFinancialStatemen95UnitSevenFinancialStatementsthecostofgoodssold商品销售成本grossprofit毛利incometaxexpenses所得税费用cashreceipts现金收入cashpayments现金支出UnitSevenFinancialStatemen96UnitSevenFinancialStatementscashequivalents现金等价物operatingactivities经营活动financingactivities筹资活动(融资行为)accountspayable应付账款long-termassets长期资产UnitSevenFinancialStatemen97UnitEightInterpretationsoffinancialstatementsObjectivesStudentsshouldbeabletodisplayanabilitytothinkcriticallyandtocommunicateeffectivelyby:1．analyzing,interpretingandcomparingcompany(includinggroup)financialinformation,consideringperformanceandprospectsandevaluatingcompanysecuritiesinthelightofsuchanalysis;2．demonstratinganunderstandingoftheimplicationsofchangesincapitalstructure;UnitEightInterpretationsof98UnitEightInterpretationsoffinancialstatements3．demonstratinganawarenessofthedifferenttypesandcharacteristicsofcorporatesecuritiesandbybeingabletoidentifyandunderstandthemainfinancialdatawhichaffecttheirevaluation;4．demonstratinganunderstandingofaccountingterminologyandconcepts,includinganawarenessofcurrentaccountingissuesandproblemsandtheirimplicationsforinvestors;UnitEightInterpretationsof99UnitEightInterpretationsoffinancialstatementsNewWordsandExpressionsprofitability获利能力solvency偿付能力financialanalysis财务分析currentratio流动比率quickratio速动比率UnitEightInterpretationsof100UnitEightInterpretationsoffinancialstatementsreturnonstockholders’equity股东权益收益率returnonowner’sequity所有者权益收益率returnonassets资产收益率assetsturnover资产周转率returnoninvestment投资收益率UnitEightInterpretationsof101UnitEightInterpretationsoffinancialstatementsearningspershare（EPS）每股收益price/earningratio市盈率dividendsyield股利收益率bookvaluepershare每股账面价值equityratio权益比率UnitEightInterpretationsof102UnitEightInterpretationsoffinancialstatementstimesinterestearned已获利息倍数receivableturnover应收账款周转率inventoryturnover存货周转率operatingcycle营业周期operatingcashflows/currentdebtsratio营业现金流量与流动负债比率UnitEightInterpretationsof103UnitEightInterpretationsoffinancialstatementsdebtratio负债比率averagecollectionperiod平均收款期dividendcover股利报酬率profitmargin销售利润率preferreddividend优先股股利UnitEightInterpretationsof104UnitEightInterpretationsoffinancialstatementsUsefulExpressions*UsefulSentences1.Rationanalysisisausefultoolwithwhichtointerpretfinancialaccounts.Butforratiostobemeaningful,theymustbecomparedwithequivalentratioscalculatedforpreviousyearsandwiththoseoftheindustryinwhichthecompanyispo