会计英语Unit_5教材教学课件.pptVIP

Accounting English;Learning Objectives Unit Five; One hospital maintains an auxiliary generator for use in electrical outages. Such outages are rare, and the generator has not been used for the past two years. Should the generator be reported as a fixed asset on this hospital’s balance sheet?;Vocabulary Unit Five;Notes Unit Five;Notes Unit Five;Inventories refer to merchandise, finished goods, semi-finished goods, goods in process, and all kinds of materials, fuels, containers, low-value and perishable articles and so on that stocked for the purpose of sale, production or consumption during the production operational process. 存货是指企业在生产经营过程中为销售或耗用而储存的各种资产，包括商品、产成品、半成品、在产品以及各类材料、燃料、包装物、低值易耗品等。 long-term asset 即 long-lived asset, 也是指固定资产。Furniture and fixtures 家具和装修，家具指办公所许的桌子、椅子、办公柜等器具；装修指室内壁纸、吸音板、吊灯等装潢设施。;Fixed assets refer to the assets whose useful life is over one year, unit value is above the prescribed criteria and where original physical form remains during the process of utilization, including building and structures, machinery and equipment, transportation equipment, tools and implement, etc. 固定资产是指使用年限在一年以上，单位价值在规定标准以上，并在使用过程中保持原来物质形态的资产，包括房屋及建筑物、机器设备、运输设备、工具器具等。 plant and equipment 厂房和设备。这是指企业在生产和经营的过程中所使用的固定资产，包括土地、厂房、机器、设备、运输工具等。与fixed asset和下文的property, plant and equipment意思一样。狭义的plant是指厂房。 ;Exercises Unit Five;Exercises Unit Five;Exercises Unit Five;Exercises Unit Five;Exercises Unit Five;Exercises Unit Five;Exercises Unit Five;Exercises Unit Five;Exercises Unit Five;Exercises Unit Five