会计03.pptVIP

Accounting Equation Special Terms Accounting Equation Assets Liabilities Owner’s Equity Accounting Equation Accounting Equation Accounting Equation Vocabulary equal v. 等于 Two and two equals four. 【名词】 equality 平等 asset n. 资产，财产 The tax should be calculated on the total amount of the assets sold.税款应按照销售资产的总额计算。 asset account 资产账户 asset assessment 资产评估 asset assessment report 资产评估报告 ownership n. 所有权 Ownership interest 所有权利益 total n. 总数，总额， 合计 The firm made a total profit of ￡200,000. 该公司的利润总额达200,000英镑。 liability n. 负责，债务 The company does not have enough money to meet its liabilities. 公司没有足够的资金偿还债务。 owe v. 欠（债等） I owed 3 months’ rent. 我欠3个月的房租。 owe sb. sth. /owe sth. to sb. I owed my uncle 1,000 dollars./ I owed 1,000 dollars to my uncle. 我欠了叔叔1,000美元。 Increase n. 增加，增长 An increase in population caused a shortage of food. 人口的增长导致了粮食的不足。 increase of budget 追加预算 increase-decrease bookkeeping 增减记账法 decrease n. 减少 There has been a decrease in the number of students this year. 今年的学生人数减少了。 corresponding adj. 相应的 the corresponding period of last year 去年同期 【动词】correspond 符合，一致，相应 The totals given in the balance sheet and those in the statement don’t correspond. 资产负债表所提供的总额与报表所提供的数据不相符。 maintain v. 保持，维持 The increase in sales is being maintained. 目前销量保持增长。 maintain good relations 维持良好的关系 Reading The Accounting Equation Exercises Ⅱ. Finish the crossword puzzle with the help of the clues below: Tasks Task 1 2 1. Newtech Co. Ltd purchases four computers for $2 000, not paid.  Analysis: The assets are and the liabilities are . Task 1 2 1. Newtech Co. Ltd purchases four computers for $2 000, not paid.  Analysis: The assets are increased and the liabilities are increased. Task 1 2 2. Newtech Co. Ltd sells a software for $1 000 and sends their customer an invoice. They allow their customer 30 days to pay them for this software (on account).  Analysis: T