第四章会计英语复习.pptVIP

Chapter 4Financial Statement;Learning objectives:;New words, Phrases and Special Terms;In excess of par 溢价 Merchandise [m??t?(?)nda?z]商品；货物 Gross profit 毛利润 Equivalent [?kw?v(?)l(?)nt] 等价物；相等物 Particular [p?t?kj?l?] 特定的 Deduct [d?d?kt] 扣减 Subtract [s?btr?kt] 减去；扣除 Maturity [m?t???r?t?] 到期 ;;FINANCIAL STATEMENTS;FINANCIAL STATEMENTS;4.1 The Balance Sheet;The balance sheet could be arranged in report form报告式, with the liabilities and capital sections shown below the asset section. It may also be arranged in account form账户式, with the liabilities and capital sections to the right of, rather than below, the asset section. ;Balance Sheet arranged in report form ;Balance Sheet arranged in account form ;Assets Liabilities Current Current Property, plant and equipment long-term Other ;茂潮彻比挎谴谴衰疙邦抗涸柴微啸务酌待伍坍瑞鞍占医汗冈丑频栽吹膜攘第四章会计英语复习第四章会计英语复习;4.2 The Income Statement;The single-step income statement;The simple form of income statement ;The multiple-step income statement;Revenue 收入. This includes gross income from the sale of products or services. It may be designated as Sales, Income from Fees and so on, to indicate gross income. The gross amount is reduced by Sales Returns and Allowances and by Sales Discounts to arrive at Net Sales. Cost of Goods Sold 销货成本 This includes the costs related to the products or services sold. It would be relatively simple to compute for a firm that retails furniture; it would be more complex for manufacturing firm that changes raw material into finished products.;Operating Expenses. This includes all expenses or resources consumed in obtaining revenue. Operating Expenses are further divided into two groups. Selling expenses are those related to the promotion and sale of the company’s product or service. General and administrative expenses are those related to the overall activities of the business, such as the salaries of the president and other offi