会计专业英语L17.ppt

Learning Objectives Three major types of long-term assets and examples Entries for depreciation expense and disposal of fixed assets Distinction between capital and revenue expenditures Six different types of intangible assets New words, phrases and special terms Depletion 折耗,消耗 Amortization 1. 分摊，摊销 2. 分期偿还 e.g. amortization of debt分期偿还债务 New words, phrases and special terms Carry 挑,抱,背,提,扛,搬 We carried the boxes into the room. 运送,运载;搬运 The city subways carry hundreds of thousands of passengers a day. 传达(消息);传染(疾病) This disease is carried by mosquitoes. 携带,佩带 I never carry much money with me. Carrying value 账面价值,置存价值 = Book value New words, phrases and special terms Market value市场价值 Leasehold adj. 租赁的 n. 租赁期; 租赁物 ;租赁权 Equivalent (a.) (n.)等同的，等同物，当量 His reply is equivalent to a refusal. New words, phrases and special terms Potential n. 可能性;潜力,潜能[(+for)]She has acting potential, but she needs training. Adj. 潜在的,可能的 potential investors. Dispose 配置,布置[(+for)] They disposed troops along the river. 处置,处理，清理 使倾向于,使有意于[(+for/to)] New words, phrases and special terms Arrest 1. 逮捕;拘留 He was arrested on a charge of murder. 2. 阻止,制止 The medicine will arrest the infection in his leg. 3. 吸引 The title of the essay arrested my attention. New words, phrases and special terms Wear 穿着;戴着;佩带着;涂抹(香水、化妆品) wear perfume (makeup) She was wearing a gold ring. 穿破,磨损 His trousers have been worn into holes. 使疲乏,使厌烦;使力竭 She was worn down with fatigue疲劳. New words, phrases and special terms Salvage value (scrap value) 残值 The realizable value of an asset at the end of its useful life. Upkeep 保养，维护，保养费 Lubrication 加润滑油 Betterment 改良 New words, phrases and special terms Minor (a.) (n.) 较小的,较少的 不重要的,次要的 未成年的 未成年人 You can’t serve drinks to minors. Minor part次要零件 Translation The costs related to the use of long-term assets must be properly calculated and matched against the revenues the assets help generate