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.
1704989460
1704989461
B：对。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。
1704989462
1704989463
A: What’ll we do about the costs for periodic maintenance?
1704989464
1704989465
A：对于定期维修的费用，我们怎么处理？
1704989466
1704989467
B: Usually they are charged to expense. As to the expenditures for extraordinary repairs or betterment, the costs are charged to the related assets’ accumulated depreciation account.
1704989468
1704989469
B：通常是记作费用。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。
1704989470
1704989471
A: Oh, I see. OK, tell me when you’ve finished the calculation.
1704989472
1704989473
A：哦，我明白了。好吧，做完计算请告诉我一声。
1704989474
1704989475
Dialogue 3
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1704989477
A: How much do you have budgeted for our trip to Los Angeles?
1704989478
1704989479
A：我们的洛杉矶之行，你做了多少预算？
1704989480
1704989481
B: In total, it should be about $5,000 for the week-long conference. Would you like to see the breakdown?
1704989482
1704989483
B：总共一周的会议，费用应该在5000美元左右。你想看细目吗？
1704989484
1704989485
A: Yes, I want to know exactly where the money is going. Give me a detailed report.
1704989486
1704989487
A：想看，我想知道我们的钱到底花在哪些地方。给我一份详细的报告。
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1704989489
B: First we have the airline tickets, which are $500 per person; with four of us going, that’s $2,000. For our accommodations, we are spending $80 a night, per room, for 5 days. That’s another $800.
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1704989491
B：首先是飞机票，每人500美元，我们四个人就是2000美元。住宿费是每晚每个房间80美元，5天就需要800美元。
1704989492
1704989493
A: Weren’t you able to find anything less expensive? We are sharing rooms, right?
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