会计业务.docVIP

会计业务.txt大悲无泪，大悟无言，大笑无声。我们手里的金钱是保持自由的一种工具。女人在约会前，一定先去美容院；男人约会前，一定先去银行。Chapter Two Accounting Part Ten (Units 25-28) On Accounting 会计业务 [Teaching Aim] This part is about accounting, including accounting equation, financial statements, balance sheet, accounting principles, accounting concepts and so on. The teaching aim of this part is to help students master some useful technical terms or expressions on accounting and accounting services, and have a sound basis for their further study of accounting specialist knowledge. [Key Words Expressions] accounting reports 会计报表; profit and loss account 收益账; net profit 净利润; statement of cash flow 现金流动报表; cash receipts 现金收入; operating activities 经营业务; investing activities 投资业务; financing activities 融资业务; financial position 财务状况; capital. assets 资本资产; how an entity is financed 经营实体如何筹集资金; contribution 出资，捐助; retained earnings 留存的收入; inception 起初，开始; residual portion 剩余部分; remainder 剩余，余数; net worth 净值; current market value 现在的市值; income statement 收入报表（又称earnings statement和 profit and loss statement）; the expense associated with those revenues 与收入相关的费用; matches efforts against accomplishments将付出的劳动与成就进行比较; by matching the revenue ... with the expenses ... 通过平衡收入和费用; hereunder下面; designate 指定; the year ended 终止年; net sales revenue 净销售收入; cost of goods sold 货物销售成本; administrative expenses 管理费; depreciation expense 折旧费用; income before taxes 税前收入; income taxes 所得税; gain on the sale of equipment 设备出售所得; book value 账面价值; dividends declared and paid 公告股息和已付股息; flows into（现金）流入; flows out（现金）流出; on an accrual basis 应计; statement of owners equity 业主权益报表; owners equity业主权益; withdrawals 提款; net loss 净损失; capital transactions 资本交易; potential investors可能的投资人; management 管理层，管理者（总称）; improve performance提高业绩; successive 连续的; knowledgeable users 聪明的使用者; tangible asset 有形资产; intangible asset 无形资产; fixed-asset investment固定资产投资; subsidiary business附属企业; rate of turnover周转率; stock 库存; finished goods 成品; debtor债务人; trade debt商业债务; accrued income