实用物流专业英语 实用物流专业英语8.pptVIP

尚辅网 尚辅网 尚辅网 Part III　Practical Readings III. Translate the following into English: 5. The properties owned by a business are called______ . A. assets B. liabilities C. the accounting equation D. owner’s equity A. a balance sheet B. an income statement C. a statement of owner’s equity D. a statement 6. A list of assets, liabilities, and owner’s equity on a given date is _______. 尚辅网 Part III　Practical Readings III. Translate the following into English: 7. The type of account with a normal credit balance is______ . A. an asset B. a drawing C. a revenues D. an expense A. income statement B. balance sheet C. statement of owner’s equity D. trial balance 8. The form listing the titles and balances of the accounts in the ledger on a given date in the______ . 尚辅网 Part III　Practical Readings III. Translate the following into English: 9. Which of the following accounts would be classified as a current asset on the balance sheet? A. Office Equipment B. Land C. Accumulated Depreciation D. Accounts Receivable A. receipt of cash from customers on account B. receipt of cash from the sale of equipment C. payment of cash for dividends D. payment of cash to acquire marketable securities 10. An example of cash flow from a financing activity is _______. 尚辅网 Part III　Practical Readings IV. Translate the following into English: 1.资产负债表是一张在给定时间点一个公司的资产，负债和所有者权益的列表。 2. 资产划分为流动资产和固定资产。 Balance Sheet is a listing of an organizations assets, liabilities and owners equity on a given date. Assets can be classified into current assets and fixed assets. 尚辅网 Part III　Practical Readings IV. Translate the following into English: 3. 长期负债通常由债务期超过一年的长期票据，抵押和债券组成。 4. 损益表的主要范畴是收益，销货成本和经营费用。 Long term liabilities usually consist of long-term notes, mortgages and bonds, which are debts not due for at least one year. The major categories of the income statement are revenue, cost of goods sold, and operating expenses. 尚辅网 Part III　Practical Readings IV. Transl