实用会计英语 教学课件 作者 龚玲玲、张敏 实用会计英语unit5.pptVIP

MODULE 3 博学多才 A. Visit the relevant websites and learn some useful information. 1./NR/rdonlyres/E885B39E-DB65-4B29-B07A-1CA928B2167B/0/Module05_version2010_1SOCI.pdf 推荐理由：国际财务报告准则(IFRS)对利润表和合并利润表的准则操作指南，专业性强。 2. /jingjifa/shenji/sjzz25809_5.html 推荐理由：《国际会计准则》中有关利润表的编制的中文翻译。 3. /financial-reports/ 推荐理由：很专业的一个财经网站，上面有包括福特、微软、埃克森等著名企业近几年的利润表，数据全。 5-31 MODULE 3 博学多才 B. Look at Exhibit 5-9, read the income statement of Microsoft Corp. for the latest five years, and make brief comments. 5-32 MODULE 3 博学多才 5-33 LESSON4 CASH FLOW STATEMENT GOAL 学习目标 Understand typical format of cash flow statement and able to classify different types of cash flows. 5-34 A. According to the Chinese given below, fill in the blanks with the proper English words. MODULE 1 学以致用 5-35 1. They held a sale to reduce their (存货). 2. There was some (外流)from the Hong Kong dollar in October amid the local stock market correction. 3. Are lawyers allowed to (广告)? 4. Preferred stock or (可转换的)bonds or stock warrants can be (转换)into common stock. MODULE 2 手不释卷 1. Cash flow statement Cash flow statement reports an enterprise’s cash inflows over a period of time classified by operating, investing and financing activities. The example of Cash Flow Statement is shown in Exhibit 5-10. 1. 现金流量表 现金流量表是反映企业在一定会计期间经营活动、投资活动和筹资活动的现金流入和流出的报表。 A. Reading material 5-36 MODULE 2 手不释卷 2. Cash and cash equivalent The term Cash flows mentioned in cash flow statement are inflows and outflows of cash and cash equivalents. 2.1 Cash Cash comprises cash on hand and demand deposits. It includes cash on hand, cash at bank and other cash and cash equivalents. 2.2 Cash equivalent Cash equivalent are short-term, highly liquid investments that are readily convertible to known amount of cash. 3. Classification of cash flows The statement