会计英语课件Unit10.pptVIP

Accounting English Unit Ten Learning Objectives Unit Ten to understand the nature of liabilities; to learn about current liabilities and long-term liabilities. Warming-up Unit Ten Your credit card balance is probably due within a short time, such as 30 days. Such liabilities that are to be paid out of current assets and are due within a short time, usually within one year, are called current liabilities. Most current liabilities arise from two basic transactions: 1. Receiving goods or services prior to making payment. 2. Receiving payment prior to delivering goods or services. Vocabulary Unit Ten eliminate due invoice conformity pension maturity date dividend declaration retained earnings premium 排除，删除 应支付的，(票据等)到期的 发票 相似；一致 养老金 到期日 红利，股息 报关，纳税品的申报 留存收益 佣金 Notes Unit Ten Liabilities can be classified in the balance sheet as current or long-term according to the time of the company holding the liabilities. 根据公司偿付债务的时间长短，负债在资产负债表中可以分为流动负债和长期负债。 In China, other current liabilities include short-term loans, advances from customer, taxes payable, interest payable, dividends payable, other payables etc.. 在中国，其他流动负债包括短期借款、预收账款、应付职工薪酬、应交税费、应付利息、应付股利和其他应付款等，以及将于一年到期的非流动负债。 Notes Unit Ten Advances from customer are the amount received from the purchaser in advance, which is discharged by goods rather than money. 预收账款是指企业按照合同规定向购货单位预收的款项。预收账款不是以货币偿付而是以货物偿付。 Employee’s payroll includes wages, bonuses, allowances, subsidies, and social insurances etc.. It represents a major element in the cost construction of most businesses. 职工的薪酬包括工资、奖金、津贴、补贴、社会保险等等。它代表了大多数公司的主要成本构成要素。 Notes Unit Ten debenture bond: a bond that is backed by the credit of the issuer but not by any specific collateral 信用债券，无担保债券 convertibl