大学会计英语课件陈庆柏 主编978 7 81134 917 7unit 6.ppt

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1、大学会计英语CollegeEnglishforWesternAccounting陈庆柏王景仙主编UnitFourFinancialStatementsWarming-upQuestionWhat’syourdefinitionoffinancialstatement?SuggestedAnswerWhat’syourdefinitionoffinancialstatement?Afinancialstatementisadocumentwhichshowsthefinancialsituationofacompanyoranorganizatio

2、n.Notes1.financialstatements财务报表2.entityn.实体（legalentity法人实体）3.accountingtransactions会计事项4.incomestatement收益表（在英国称之为损益表profit-and-lossstatement）5.samplesorspecimens实例或样本6.balancesheet资产负债表（也称之为“财务状况报表”）7.snapshotn.快照=aninformalpicturetakenwithahand-heldcamera8.attributableadj

3、.可归属的9.proprietorn.业主=ownerofabusiness10.recallvt.回忆，回想Notes11.ataninstant在某一时刻12.highlightvt.使突出13.paid-incapital实收资本=capitalcontributedbystockholdersandassignedtoaccountsotherthancapitalstock股本14.statementofcashflows现金流量表15.viceversa反过来也是这样16.generationofcash现金的发生/产生17.cour

4、sesofaction行动方向18.toreconcilenetincometothenetcash使净收入与净现金一致起来19.statementofretainedincome留存盈余表20.deductionn.扣除6.1DefinitionofFinancialStatementsAfinancialstatementcanbedefinedinthreeways:Itreferstoformalreportsoffinancialinformationaboutanentity;theannualstatementsummarizing

5、acompany’sbusinessactivities;orsummarizedreportsofaccountingtransactions.6.2MajorTypesofFinancialStatements6.2.1IncomeStatementDefinitionIncomestatementisastatementthatmeasurestheperformanceofanorganizationbymatchingitsaccomplishments(revenuefromcustomers,whichisusuallycalled

6、sales)anditsefforts(costofgoodssoldandotherexpenses).6.2MajorTypesofFinancialStatements6.2.1IncomeStatementSamplesorSpecimens(1)(P39)FunctionAnincomestatementprovidesameasureofthesuccessorfailureofanenterpriseoveraspecificperiodoftime.Italsohelpsexternalusersevaluatetheearnin

7、gspotentialofacompanyorbusinessorganization.SamplesorSpecimens(2)(P40)FunctionSuchstatementpresentsasummaryoftheorganization’soperationsoveraperiodoftime.6.2MajorTypesofFinancialStatements6.2.2BalanceSheetDefinitionAbalancesheet,alsocalledstatementoffinancialpositionorstateme

8、ntoffinancialconditionisdefinedasasnapshotofthefinancialstatusofanor