会计英语课件Unit16.pptVIP

Accounting English Unit Sixteen Learning Objectives Unit Sixteen to describe the elements of income statement; to describe the relevant equation; to understand the two approaches to prepare the income statement: single-step approach and multiple-step approach. Warming-up Unit Sixteen What aspects should we consider in completing the income statement? Vocabulary Unit Sixteen render alternatively accompany successive deduct yield 提出，开出 作为选择，二者择一地 伴随 接连的；相继的 扣除，减除 承认；同意 Notes Unit Sixteen Single-step Income Statement（单步式利润表。利润表的一种形式。即将各种费用均归为一个项目，因而不表现毛利和营业利润等中间项目。） The single-step form emphasizes total revenues and total expenses as the factors that determine net income. A criticism of the single-step form is that amounts such as gross profit and income from operations are not readily available for analysis. 单步法格式强调总收益和总费用是作为确定企业净收益的因素。单步法格式的不足之处是：在财务分析是，诸如毛利及经营利润等金额无法获得。 Notes Unit Sixteen Multiple-Step Income Statement （多步式利润表。利润表的一种形式。在利润表中将费用分成各种不同的类别，从收入中消除这些不同的费用类别就可以反映某些中间项目，如毛利，营业毛利等。） A multiple-step income statement, contains several sections, subsections and subtotals, such as Gross Profit, Operating profit, Income before tax and Net income. The sample of multiple-step income statement for SUPER Sports Company is as follows. 多步法的收益表包含了几个利润不同的部分及小计，如：毛利、经营利润 、税前利润及净利润。Super sports 公司的多步法收益表如下。 Exercises Unit Sixteen I . Term Study. Match the terms in column A with the definitions in column B. Exercises Unit Sixteen II. Choose the best answer. 1. Which financial statement reports assets, liabilities, and owners’ equity? A.Income statement B.Retained earnings statement C.Balance sheet D.Statement of cash flows Exercises Unit Sixteen 2. A balance sheet provides answers t