金融英语6-accounting

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1、Part6FinancialStatements6.1Accountingandauditing6.2TheBalanceSheet6.3TheIncomeStatement6.4Thecashflowstatement6.5Financialratios6.1AccountingandauditingAccountinginvolvesrecordingandsummarizinganorganization’stransactionsorbusinessdeals,suchaspurchasesan

2、dsales,andreportingthemintheformoffinancialstatement.会计涉及到记账以及对一个组织的业务交易进行总结，比如购买与销售，以财务报表的形式进行汇报。Financialaccountingincludesbookkeeping,andpreparingfinancialstatementsforshareholdersandcreditors;财务会计包括记账和为股东和债权人编制会计报表Managementaccountinginvolvestheuseof

3、accountingdatabymanagers,formakingplansanddecisions.管理会计涉及由管理者使用会计数据制定计划和决策。Auditingmeansexaminingacompany’ssystemsofcontrolandtheaccuracyorexactnessofitsrecords,lookingforerrorsorpossiblefraud.审计是通过审查公司的控制系统以及会计记录的准确性，寻找错误和可能的欺诈。Aninternalauditiscarried

4、outbyacompany’sownaccountantsorinternalauditors.内部审计是由公司的会计师或内部审计员完成。Anexternalauditisdonebyindependentauditors,whowillgiveatrueandfairviewofthecompany’sfinancialsituationandresults.外部审计是由独立审计员完成的，他将对公司的财务状况和结果作出真实而公允的判断。6.2TheBalanceSheetThebalancesheet

5、isastaticfinancialsnapshottakenattheendoftheyear.资产负债表是每年年末对财务状况的静态反映。TheBalanceSheetIdentityis:资产负债恒等式：WhatacompanypossessforproductionObligationstotheoutsidersInitialinvestment+retainedearningsInabalancesheet,assetslieintheleft,liabilitiesandowners’equ

6、itylieintheright.在资产负债表中，资产位于左侧，负债和所有者权益位于右侧。Lefttotalvalue=righttotalvalue左边帐户总和=右边帐户总和6.2.1TypesofAssetsInaccounting,assetscanbedividedintofixedassetsandcurrentassets.会计中，资产可以分为固定资产和流动资产。Fixedassets,knownaslong-termassets,willcontinuetobeusedbythebusin

7、essforalongtime.固定资产，又称为长期资产，可以使用较长时间。Currentassetshasalifespanofoneyearorless,whichiseasilyconvertedintocashandusedascurrency.流动资产的期限不超过一年，容易变现成为现金或其等价物。Theaccountingitemsofcurrentassets:流动资产的会计科目：Cash:includebankaccountsandchecks.现金：包括银行存款和支票。Cashequiv

8、alents:stocks,T-billsandothermoneymarketinstruments.现金等价物：股票、国库券及其他货币市场工具Accountsreceivable:应收账款Inventory:rawmaterials,work-in-progress(WIP)andfinishedgoods.存货：原材料、在产品、产成品。Assetscanalsobeclassifiedastangibleandintangible.资