新编金融英语听说教程Unit 4.ppt

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2025-04-16 发布于中国
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新编金融英语听说教程Unit 4.ppt

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ⅠWarm-up2.Discussinpairsandgiveanswerstothequestions.Doyoukeepyourfinancialrecordsandreporttoyourparentsperiodically?2.Doyouknowthenameofyourfinancialrecords?3.Doyouknowanythingabouttheaccountingequation?Whatisit?Theaccountingequationisthefoundationfortheaccountingsystem.Itshowshowassetswerefinanced:eitherbyborrowingmoneyfromsomeone(liability)orbypayingyourownmoney(owner’sequity).Theaccountingequation:Assets=Liabilities+Owner’sequity4.SupposeyouarestartingabusinessandyouneedRMB100,000yuan,butyouhaveonlyRMB60,000yuan,whatdoyouthinkisthebestwaytosolvetheproblem?Howdoyoumakeyouraccountingrecordsaccordingtotheaccountingequation?ThebestwayistoborrowRMB40,000yuanfromacommercialbankorfromfriends.So,thetotalamountofassetsisRMB100,000yuan,whilethecapitalorowner’sequityisRMB60,000yuan,theamountofdebtorliabilityisRMB40,000yuan.M:Well,you’rebackatlastfromthebank.W:Yes,justnow.ThemanageroftheCreditDepartmentsaidthattheywilllearnabouttheeconomicperformanceofourbusinessfromthefinancialstatementssubmittedtothem.M:Exactly.Hecanmakeacomparisonbetweenthefinancialstatementsofoneyearwiththoseofthenextyear.Itisparticularlyhelpfulinunderstandingacompany’sfinancialposition.W:Iunderstandthatifwewanttoborrowmoneyfromabank,weshouldprepareaccountingreportsandsubmittothebankourfinancialstatementsonalltheactivitiesofoperating,investingandfinancingofourcompany.M:Yes.Themanagerwillreadthestatementsandgetthedataimpliedbytheaccountingreportsinordertomakedecision.W:Nowlet’sreviewtheentityconcept.Thereisanexamplehere.Wehaveabusiness,abarbershop,intheexample.Thebalanceoftheowner’sequityaccountis$30,000attheendoftheyear.Theownerexplainsthatonly