会计英语课件Unit5.pptVIP

Accounting English Unit Five Learning Objectives Unit Five to understand the definition of assets; to understand the classification of assets. Warming-up 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 intangible deferred subsequent administrative obligation conversion category utilization expenditure renovation salvage depreciation amortize 无形的 延期的 后来的，其次的 管理的；行政的 义务 变换；转化；换算 种类 利用，使用 支出，消费 修理 残(货价)值 折旧 摊销，分期偿付 Notes Unit Five intangible asset: assets that are saleable though not material or physical 无形资产，或称immaterial asset。它是指没有实物形态的资本性资产，其价值反映了企业所拥有的权益和未来的收益，如版权、专利、商标、信誉等。 Current assets are assets that are expected to be converted to cash, sold, or consumed during the next 12 months or within the business’ normal operating cycle if longer than a year. Current assets of enterprises shall include cash on hand, cash in bank, marketable securities, receivable, prepayments and inventory. 流动资产是预期能在一年或超过一年的一个营业周期内变现、出售或耗用的资产。企业的流动资产，包括库存现金、银行存款、有价证券、应收账款、预付账款以及存货。 Notes Unit Five Receivables and prepayments include notes receivable, accounts receivable, other receivables, accounts prepaid and prepaid expenses, etc. 应收及预付款各项包括：应收票据、应收账款、其他应收款、预付账款、待摊费用等。 Provision for bad debts may be set up on accounts receivable and the provision for bad debts shall be shown as a deduction item of accounts receivable in the financial statement. 应收账款可以计提坏账准备金。坏账准备金在会计报表中作为应收账款的备抵项目列示。 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