打字猴:1.70498936e+09
1704989360
1704989361 无形资产包括专利、版权、特许经营权、商标、开办费等。
1704989362
1704989363 4. The use of long-term assets can produce revenues, but will consume their economic potential. Site land is an exception, of course.
1704989364
1704989365 长期资产的使用会产生收入,可也会消耗它们的经济潜力。当然,地基用土地除外。
1704989366
1704989367 5. As to the expenditures for extraordinary repairs or betterment, the costs are charged to the related assets’ accumulated depreciation account.
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.
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