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.
1704989436
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？
1704989442
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.
1704989444
1704989445
B：当然可以。主要有三种，即建造资产、自然资产和无形资产。要知道，与使用长期资产有关的成本必须恰当加以计算，而且要和这些资产所产生的收入相结合。
1704989446
1704989447
A: Intangible assets? Could you give me some examples?
1704989448
1704989449
A：无形资产？你能给我举几个例子吗？
1704989450
1704989451
B: Intangible assets include patents, copyrights, franchises, trademarks, organization costs and so on.
1704989452
1704989453
B：无形资产包括专利、版权、特许经营权、商标、开办费等。
1704989454
1704989455
A: Thanks. I know the initial cost of long-term assets is equal to the cash or the cash equivalent, or both, that is spent in order to get the asset and to prepare for use.
1704989456
1704989457
A：谢谢。我知道长期资产原始成本等于为得到该资产并使其能使用而花费的现金或／和现金等价物。
1704989458
1704989459
B: Right. The use of long-term assets can produce revenues, but will consume their economic potential.Site land is an exception, of course.
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