1704989368
1704989369
至于非正常修理或改良的支出,这些成本借记在有关资产的累计折旧账户中。
1704989370
1704989371
6. The importer complains that to open a L/C is expensive, saying that he has to pay a margin which not only ties up his funds but increases his cost of imports.
1704989372
1704989373
进口商抱怨开立信用证费用太高,说是缴纳保证金不仅占用他的资金还增加进口成本。
1704989374
1704989375
Words and Phrases生词与词组
1704989376
1704989377
accounting会计学;清算账目 asset资产,财产 balance sheet资产负债表 buffer缓冲,减缓 copyright版权 creditor债主,债权人 expenditure花费,使用 extraordinary额外安排的;非常奇怪的 furnish提供;配备 imprest预垫备用金;定额预付的 intangible无形的;难以捉摸的 iron out消除;解决 liability债务,负债 maintenance维修,保养 patent专利,专利品 petty cash小额现金 Fashion Conversations轻松会话
1704989378
1704989379
Dialogue 1
1704989380
1704989381
A: Hi, Ms. Chen. Have you finished the balance sheet for our company?
1704989382
1704989383
A:你好,陈女士。我们公司的资产负债表你弄完了吗?
1704989384
1704989385
B: Yes, I finished it a few minutes ago.
1704989386
1704989387
B:弄完了,几分钟前做好的。
1704989388
1704989389
A: OK. Can you tell me everything about it now?
1704989390
1704989391
A:好。现在你能给我详细谈一谈吗?
1704989392
1704989393
B: Certainly. This balance sheet contains three major sections, which are assets, liabilities, and owner’s equity. So, you see, the total current liabilities of our company are $1,290,000, and owner’s equity is $2,300,000.
1704989394
1704989395
B:当然可以。这份资产负债表有三大部分,即资产、负债和所有者权益。因此,你看我们公司的流动负债总额为129万美元,所有者权益为230万美元。
1704989396
1704989397
A: What are the total assets then?
1704989398
1704989399
A:那么资产总额是多少?
1704989400
1704989401
B: The total assets equal the sum of the creditor’s and the owner’s equities. This means the total assets are $3,590,000.
1704989402
1704989403
B:资产总额等于债权人权益和所有者权益的总和。这就是说,资产总额是359万美元。
1704989404
1704989405
A: Just a moment. What is the creditor’s equity?
1704989406
1704989407
A:请等一下,什么是债权人权益?
1704989408
1704989409
B: The creditor’s equity is the same as liabilities.
1704989410
1704989411
B:债权人权益就是负债。
1704989412
1704989413
A: How much are the accrued salaries payable?
1704989414
1704989415
A:应付未付工资是多少?
1704989416
1704989417
B: They are $40,000.
[
上一页 ]
[ :1.704989368e+09 ]
[
下一页 ]