会计英语Unit_15教材教学课件.pptVIP

Accounting English Unit Fifteen Learning Objectives Unit Fifteen to describe the elements of balance sheet; to describe the accounting equation; to understand the two types of balance sheet: account form and report form. What elements should we use in the balance sheet? Warming-up Unit Fifteen Vocabulary Unit Fifteen good will loan desirable supplement proprietorship 商誉 贷款, 借出 理想的 补充 独资企业 Notes Unit Fifteen Assets for a typical company include cash, accounts receivable, prepaid expenses, inventory, equipments, buildings and even intangible items, such as copyrights, patents and good will. 一个典型企业的资产通常包括现金、应收账款、待摊费用、存货、机器设备、房屋等，还包括一些无形的项目，诸如著作权、专利和商誉等。 At present, generally accepted accounting principles call for the valuation of assets in a balance sheet at cost, rather than at appraised market values. 目前，公认会计原则要求在资产负债中对资产按成本计价而不是按估计的市价计价。 Notes Unit Fifteen Some common liabilities of a company are accounts payable, notes payable, loans, etc. 企业最常见的负债有应付账款、应付债权、银行借款等。 Owners’ equity of a corporation is usually referred to as stockholders’ equity. The major items include share capital, and retained earnings / profits. 股份公司的所有者权益通常被称作股东权益。所有者权益主要包括资本（股本）和留存收益。 Exercises Unit Fifteen I. Translate the following table into English. BBB.公司 资产负债表 2007年12月31日 资产 现金 5,000 应收账款 3,000 应收票据 1,000 库存商品 10,000 办公用品 1,500 资产合计 20,500 Exercises Unit Fifteen BBB Company Balance Sheet 31, Dec., 2007 Assets Cash 5,000 Accounts Receivable 3,000 Notes Receivable 1,000 Merchandise inventory 10,