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1、AccountingEnglishUnitFiveLearningObjectivesUnitFivetounderstandthedefinitionofassets;tounderstandtheclassificationofassets.Onehospitalmaintainsanauxiliarygeneratorforuseinelectricaloutages.Suchoutagesarerare,andthegeneratorhasnotbeenusedforthepasttwo
2、years.Shouldthegeneratorbereportedasafixedassetonthishospital’sbalancesheet?Warming-upUnitFiveVocabularyUnitFiveintangibledeferredsubsequentadministrativeobligationconversioncategoryutilizationexpenditurerenovationsalvagedepreciationamortize无形的延期的后来的
3、，其次的管理的；行政的义务变换；转化；换算种类利用，使用支出，消费修理残(货价)值折旧摊销，分期偿付NotesUnitFiveintangibleasset:assetsthataresaleablethoughnotmaterialorphysical无形资产，或称immaterialasset。它是指没有实物形态的资本性资产，其价值反映了企业所拥有的权益和未来的收益，如版权、专利、商标、信誉等。Currentassetsareassetsthatareexpectedtobeconverte
4、dtocash,sold,orconsumedduringthenext12monthsorwithinthebusiness’normaloperatingcycleiflongerthanayear.Currentassetsofenterprisesshallincludecashonhand,cashinbank,marketablesecurities,receivable,prepaymentsandinventory.流动资产是预期能在一年或超过一年的一个营业周期内变现、出售或耗用
5、的资产。企业的流动资产，包括库存现金、银行存款、有价证券、应收账款、预付账款以及存货。NotesUnitFiveReceivablesandprepaymentsincludenotesreceivable,accountsreceivable,otherreceivables,accountsprepaidandprepaidexpenses,etc.应收及预付款各项包括：应收票据、应收账款、其他应收款、预付账款、待摊费用等。Provisionforbaddebtsmaybesetuponac
6、countsreceivableandtheprovisionforbaddebtsshallbeshownasadeductionitemofaccountsreceivableinthefinancialstatement.应收账款可以计提坏账准备金。坏账准备金在会计报表中作为应收账款的备抵项目列示。Inventoriesrefertomerchandise,finishedgoods,semi-finishedgoods,goodsinprocess,andallkindsofmateri
7、als,fuels,containers,low-valueandperishablearticlesandsoonthatstockedforthepurposeofsale,productionorconsumptionduringtheproductionoperationalprocess.存货是指企业在生产经营过程中为销售或耗用而储存的各种资产，包括商品、产成品、半成品、在产品以及各类材料、燃料、包装物、低值易耗品等。long-termasset即long-livedasset,也是指
8、固定资产。Furnitureandfixtures家具和装修，家具指办公所许的桌子、椅子、办公柜等器具；装修指室内壁纸、吸音板、吊灯等装潢设施。NotesUnitFiveFixedassetsrefertotheassetswhoseusefullifeisoveroneyear,unitvalueisabovetheprescribedcriteriaandwhereoriginalphysicalformremainsduringtheprocessofutilization,includi
