会计英语课件Unit 10.ppt

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1、AccountingEnglishUnitTenLearningObjectivesUnitTentounderstandthenatureofliabilities;tolearnaboutcurrentliabilitiesandlong-termliabilities.Yourcreditcardbalanceisprobablyduewithinashorttime,suchas30days.Suchliabilitiesthataretobepaidoutofcurrentassetsandareduewith

2、inashorttime,usuallywithinoneyear,arecalledcurrentliabilities.Mostcurrentliabilitiesarisefromtwobasictransactions:1.Receivinggoodsorservicespriortomakingpayment.2.Receivingpaymentpriortodeliveringgoodsorservices.Warming-upUnitTenVocabularyUnitTeneliminatedueinvoi

3、ceconformitypensionmaturitydatedividenddeclarationretainedearningspremium排除，删除应支付的，(票据等)到期的发票相似；一致养老金到期日红利，股息报关，纳税品的申报留存收益佣金NotesUnitTenLiabilitiescanbeclassifiedinthebalancesheetascurrentorlong-termaccordingtothetimeofthecompanyholdingtheliabilities.根据公司偿付债务的时间长

4、短，负债在资产负债表中可以分为流动负债和长期负债。InChina,othercurrentliabilitiesincludeshort-termloans,advancesfromcustomer,taxespayable,interestpayable,dividendspayable,otherpayablesetc..在中国，其他流动负债包括短期借款、预收账款、应付职工薪酬、应交税费、应付利息、应付股利和其他应付款等，以及将于一年到期的非流动负债。NotesUnitTenAdvancesfromcustomera

5、retheamountreceivedfromthepurchaserinadvance,whichisdischargedbygoodsratherthanmoney.预收账款是指企业按照合同规定向购货单位预收的款项。预收账款不是以货币偿付而是以货物偿付。Employee’spayrollincludeswages,bonuses,allowances,subsidies,andsocialinsurancesetc..Itrepresentsamajorelementinthecostconstructionofmo

6、stbusinesses.职工的薪酬包括工资、奖金、津贴、补贴、社会保险等等。它代表了大多数公司的主要成本构成要素。NotesUnitTendebenturebond:abondthatisbackedbythecreditoftheissuerbutnotbyanyspecificcollateral信用债券，无担保债券convertiblebond:abondthatcanbeconvertedtoothersecuritiesundercertainconditions兑换债券contingentliabiliti

7、es或有负债这是指一项负债的发生，取决于某一特定未来事项的结果。例如：违约、侵犯特许权、人身或财产损害的败诉赔款。deferredcredit递延贷项，或称递延收入这是指尚未获得而预收的收入或收益。例如：预收租金、预收运费等项目，即顾客的预付款。II.Fillintheblankswiththewordsgivenbelow1.___________________isrevenuesthathavebeencollectedbutnotearned,aliabilityuntilthegoodsorservicesar

8、eprovided.2._________________arepotentialliabilitiesarisingfromapasttransactionanddependentonafutureevent.3.___________areadistributionofearningsbyacorporation