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。
1704989424
1704989425
B: All right.
1704989426
1704989427
B：好的。
1704989428
1704989429
Dialogue 2
1704989430
1704989431
A: Hello, Mr. Li. It is time now for us to calculate the long-term assets of our factory. The manager wants to know something about it.
1704989432
1704989433
A：你好，李先生。现在我们得计算我们厂的长期资产了。经理想知道一些相关情况。
1704989434
1704989435
B: Yes, but it will take a few days, you know.
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1704989437
B：可以，可你知道这需要几天时间。
1704989438
1704989439
A: It’s all right. Can you tell me the classification of long-term assets?
1704989440
1704989441
A：没关系。你能告诉我长期资产的分类吗？
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1704989443
B: Certainly. There are three major forms, which are constructed assets, natural assets and intangible assets. You know the costs related to the use of long-term assets must be properly calculated and matched against the revenues the assets help to produce.
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