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.
1704989418
1704989419
B：有4万美元。
1704989420
1704989421
A: Thank you, Ms. Chen. Could you send a copy of the balance sheet to the General Manager’s office? Mr. Smith may want to see it.
1704989422
1704989423
A：谢谢，陈女士。你能送一份资产负债表到总经理办公室吗？史密斯先生想看一看。
[
上一页 ]
[ :1.704989374e+09 ]
[
下一页 ]