大学会计英语课件陈庆柏 主编978 7 81134 917 7unit 3.ppt

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1、大学会计英语CollegeEnglishforWesternAccounting陈庆柏王景仙主编UnitThreeLiabilitiesofAccountantsandAccountingEquationWarming-upQuestionsTellbrieflythemajorliabilitiesofaccountants.Canyoutellfromanaccountingstandpointthemajorcategoriesofassetsandliabilitiesshownonthebalancesheetofafirm?SuggestedAnswersTellbrief

2、lythemajorliabilitiesofaccountants.Normallyanaccountanthasfourtypesofliabilitiestoperform:torecordfinancialinformation,toclassifyfinancialinformation,tosummarizefinancialinformationandtointerpretfinancialinformation.SuggestedAnswersCanyoutellfromanaccountingstandpointthemajorcategoriesofassetsand

3、liabilitiesshownonthebalancesheetofafirm?Fromanaccountingstandpointmostcompanieshavethreetypesofassets:current,fixedandintangibleandtwocategoriesofliabilities:currentliabilitiesandlong-termliabilities.Notes1.dividendn.=apartofacorporation’sprofitpaidoutonaper-sharebasistostockholdersorthosewhohol

4、ditsstock2.accountingequation会计等式会计，平衡公式或会计恒等式=anequationthatshowstherelationshipamongassets,liabilitiesandowner’sequity3.owner’sequity所有者权益=theinvestmenttheownershaveinthefirmwhichoftenconsistsofthreeaccounts:preferredstock,commonstockandretainedearnings4.currentassets流动资产=cashandotherassetsthat

5、canbeconvertedintocashinthefollowingyear5.fixedassets固定资产=assetsthathavelong-termuseorvaluetothefirm,suchasland,buildings,andmachinery6.intangibleassets无形资产=non-physicalassetssuchaspatents,trademarks,copyrights,andfranchisefees,whichhaveeconomicvalue,butwhoseprecisevalueisdifficulttocalculate7.li

6、quidityn.流动性=theeaseandspeedwithwhichanassetcanbeconvertedtocash；cashissaidtobeperfectlyorthemostliquidasset8.touseup用完，花完=tousetillnoneisleft9.togeneratecash产生现金10.atsacrificeprices以亏本价出售（有时也可用sellsth.atasacrifice表示同样意思）Notes11.marketableadj.适合在市场出售的12.securitiesn.证券=stocksandbonds(whichrepresen

7、tasecured-asset-basedclaimonthepartofinvestor)thatcanbeboughtandsold13.merchandisen.［总称］商品/货物14.onhand在手头(e.g.tohavealargestockonhand手头有大量存货)15.betwostepsremotefromcash离现金两步之遥16.depreciatevt.折旧=distributingthecostofama