chapter four概要1.ppt

Account form 账户式 Report form 报告式 Current assets 流动资产 Office supplies 办公用品 Property, plant, and equipment——列示于资产负债表上，相当于“固定资产” Store equipment 库存设备 Office equipment 办公设备 Current liabilities 流动负债 Long-term liabilities 长期负债 Be converted to cash 变现 Cash equivalents=cash available items 现金等价物 Accounts receivables 应收款项 Marketable securities 有价证券 Intangible assets 无形资产 （Tangible） fixed assets 固定资产 Patent rights 专利权 Copyrights 版权 Goodwill 商誉 Write-off 冲销额，抵减额 Accounts payables 应付款项 Short-term loan/borrowings 短期借款 Appropriated retained earnings指定用途的留存收益 Un-appropriated retained earnings未指定用途的留存收益 Expenditure 开支，花费 Single-step approach 单步式 Multiple-step approach 多步式 Gross profit 毛利润 Arrangement of balance sheet Non-current assets p45-46 Intangible assets Fixed assets——under the heading “property, plant and equipment” (PPE) Long-term investments Income Statement Operating Expense: Selling Expense (distribution cost) p49 Administrative Expense (general expense) p49 Income Statement Other Income and expense: p49 Other Income（其他业务收入和营业外收入） ★Interest income ★Rent income ★Gains from the sale of fixed assets Other expense（财务费用 finance cost，其他业务成本和营业外支出） ★Interest expense from financing activities ★Loss incurred in the disposal of fixed assets * * Chapter 4 Basic Financial Statements Words and phrases Miscellaneous adj. 杂项的　混合的 Profitability=earning ability 盈利能力 Claims/rights to assets 对资产的索求权 Rights of stockholders=stockholders’ equity=owners’ equity 所有者权益　 Short-term/current items　短期的，流动的 Long-term/non-current/fixed items 长期的 Book value 账面价值 Settlement of liabilities 清偿债务　 Be due adj. 到期的 　 Discount n./vt 折扣　贴现 Contributed capital 投入资本 Approach=method=means=way 方法　手段 Goods=merchandise商品 Total总计 合计 subtotal小计　 Sales returns 销货退回 Sales allowances 销售折让 Sales discount 商业折扣 Cash sales 现销 Sales on account 赊销 Selling expenses 销售费用 Administrative expenses 管理费用 General expenses 总务费用 A merchandising business 商业企业 Subsidiaries 子公司 Earnings per share 每股收益 Reading