立信《会计专业英语》课件Lesson-Nine.ppt

1、Lesson Nine,A WORKSHEET,NEW WORDS, PHRASES AND SPECIAL TERMS,Draw up If a vehicle draws up, it arrives and stops (车辆到达某处停下, 停止) The cab drew up outside the house. Draw sth. Up Draw up sth. To make or write sth. That needs careful thought or planning 拟订； 制订；起草： to draw up a contract/list 拟定合同/名单,NEW

2、WORDS, PHRASES AND SPECIAL TERMS,Worksheet A piece of paper on which there is a series of questions and exercises to be done by a student （学生做的）活页练习题 A piece of paper on which work that has been done or has to be done is recorded 工作记录（或进度）表,NEW WORDS, PHRASES AND SPECIAL TERMS,Extend To make sth. Lo

3、nger or larger使伸长，扩大，扩展 To extend a fence/road/house 扩建公路/护栏/房子 There are plans to extend the no-smoking area. 现已有扩大无烟区的计划。 To make sth last longer 延长，使延期 To extend a deadline/visa 延长最后期限/签证,NEW WORDS, PHRASES AND SPECIAL TERMS,The show has been extended for another six weeks.展览会又延长了六周。 Careful main

4、tenance can extend the life of your car by several years.小心保养可使汽车寿命延长几年。 To make a business , an idea, an influence ,etc. cover more areas or operate in more places 扩大的范围（或影响） The company plans to extend its operations into Europe.公司打算将业务扩展到欧洲。,NEW WORDS, PHRASES AND SPECIAL TERMS,The school is exte

5、nding the range of subjects taught.学校正在拓宽授课学科的范围。,NEW WORDS, PHRASES AND SPECIAL TERMS,Capital expenditure 资本支出 Capital costs 资本成本 Capital investment 资本投资 Investment costs 投资成本 Investment expenditure 投资支出,NEW WORDS, PHRASES AND SPECIAL TERMS,The expenditure by an organization of an appreciable sum f

6、or the purchase or improvement of a fixed asset; the amount expended would warrant the item being depreciated over an estimated useful life of a reasonably extended period.,NEW WORDS, PHRASES AND SPECIAL TERMS,Capital expenditure is not charged against the profits of the organization when it takes p

7、lace, but is regarded as an investment to be capitalized in the balance sheet as a fixed asset and subsequently charged against profits by depreciating the asset over its estimated useful life.,NEW WORDS, PHRASES AND SPECIAL TERMS,Interim financial statements 中期财务报告 Interim accounts 中期报表 Interim rep

8、ort 中期报告,NEW WORDS, PHRASES AND SPECIAL TERMS,Financial statements issued for a period of less than a financial year. Although there are provisions under the Companies Act(1985) that refer to interim accounts in certain circumstances relating to the distribution of dividends, there are no legal requ

9、irements obliging companies to produce interim accounts on a regular basis.,NEW WORDS, PHRASES AND SPECIAL TERMS,However, listed companies on the London Stock Exchange are required to prepare a half-yearly report on their activities and profit and loss during the first six months of each financial y

10、ear. The interim financial statement must be either sent to the holders of the companys listed securities or advertised in at least one national newspaper not later than four months after the end of the period to which it relates.,NEW WORDS, PHRASES AND SPECIAL TERMS,A copy of the interim financial

11、statements must also be sent to the Company Announcements Office and to the competent authority of each other state in which the companys shares are listed. The vast majority of companies choose to send the interim statement to shareholders with a brief announcement of the headline figures reported

12、in the press.,NEW WORDS, PHRASES AND SPECIAL TERMS,There is no requirements for the interim statements to be audited. Although the stock-exchange regulations require mainly profit information, there is a trend for the larger companies to also provide balance sheet and cash-flow statements.,NEW WORDS

13、, PHRASES AND SPECIAL TERMS,In the UK, the requirements only call for six-monthly financial statements, but some of the larger companies with interests in the USA follow the US practice of issuing reports quarterly. The Accounting Standards Board has issued a guide to best practice for interim repor

14、ts.,NEW WORDS, PHRASES AND SPECIAL TERMS,Fiscal year 财政年度 Tax year 纳税年度 The year beginning an 6 April in one year and ending on 5 April in the next year. The 1999-2000 fiscal year runs from 6 April 1999 to 5 April 2000.,NEW WORDS, PHRASES AND SPECIAL TERMS,In the UK, income tax, capital gains tax, a

15、nd inheritance tax are all computed for fiscal years. The budget, in March, covers the provisions for the coming fiscal year, beginning on the following 6 April.,sentences,In actual practice, however, many accountants find that drawing up a worksheet first facilitates the preparation of the statements.,sentences,Then, the adjusted balances are extended into the income statement and balance sheet columns of the worksheet ; th