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1、AccountingEnglishUnitFifteenLearningObjectivesUnitFifteentodescribetheelementsofbalancesheet;todescribetheaccountingequation;tounderstandthetwotypesofbalancesheet:accountformandreportform.Whatelementsshouldweuseinthebalancesheet?Warming-upUnitFifteenVocabularyUnitFifteengoodwillloandesirablesuppl
2、ementproprietorship信誉贷款,借出理想的补充独资企业NotesUnitFifteenAssetsforatypicalcompanyincludecash,accountsreceivable,prepaidexpenses,inventory,equipments,buildingsandevenintangibleitems,suchascopyrights,patentsandgoodwill.一个典型企业的资产通常包括现金、应收账款、待摊费用、存货、机器设备、房屋等，还包括一些无形的项目，诸如著作权、专利和商誉等。Atpresent,generallyaccep
3、tedaccountingprinciplescallforthevaluationofassetsinabalancesheetatcost,ratherthanatappraisedmarketvalues.目前，公认会计原则要求在资产负债中对资产按成本计价而不是按估计的市价计价。NotesUnitFifteenSomecommonliabilitiesofacompanyareaccountspayable,notespayable,loans.企业最常见的负债有应付账款、应付债权、银行借款等。Owners’equityofacorporationisusuallyreferred
4、toasstockholders’equity.Themajoritemsincludesharecapital,andretainedearnings/profits.股份公司的所有者权益通常被称作股东权益。所有者权益主要包括资本（股本）和留存收益。ExercisesUnitFifteenI.TranslatethefollowingtableintoEnglish.BBB.公司资产负债表2007年12月31日资产现金5,000应收账款3,000应收票据1,000库存商品10,000办公用品1,500资产合计20,500ExercisesUnitFifteenBBBCompanyBal
5、anceSheet31,Dec,2007AssetsCash5,000AccountsReceivable3,000NotesReceivable1,000Merchandiseinventory10,000OfficeEquipment1,500TotalAssets20,500ExercisesUnitFifteenII.Translatethefollowingsentencesandphrases.1.资产负债表的目的在于反映企业某一特定日期的财务状况。Thepurposeofabalancesheetistoreportacompany’sfinancialconditiona
6、taspecifieddate.2.目前，公认会计原则要求在资产负债中对资产按成本计价，而不是按估计的市价计价。Atpresent,generallyacceptedaccountingprinciplescallforthevaluationofassetsinabalancesheetatcost,ratherthanatappraisedmarketvalues.ExercisesUnitFifteen3.资产是企业所拥有的经济资源。Assetsareeconomicresourcesthatareownedorcontrolledbyanentity.4.借贷是补充业主投资的一种
7、好方法。Itisagoodmeansofsupplementingtheinvestmentsbyownertoborrowmoney.5.因为债权人的求偿权在法律上优先，所以业主权益是一种剩余求偿权。Becauseliabilitiesorcreditors’claimshavelegalpriorityoverthoseoftheowners,owners’equityisaresidualamount.
