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外企白领英语口语 Unit6
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Financial Jobs财务工作
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Top Sentences典型例句
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1. This balance sheet contains three major sections, which are assets, liabilities, and owner’s equity.
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这份资产负债表有三大部分，即资产、负债和所有者权益。
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2. The total assets equal the sum of the creditor’s and the owner’s equities.
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资产总额等于债权人权益和所有者权益的总和。
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3. Intangible assets include patents, copyrights, franchises, trademarks, organization costs and so on.
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无形资产包括专利、版权、特许经营权、商标、开办费等。
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4. 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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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。
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5. As to the expenditures for extraordinary repairs or betterment, the costs are charged to the related assets’ accumulated depreciation account.
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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。
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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.
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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。
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Words and Phrases生词与词组
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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
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Dialogue 1
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A: Hi, Ms. Chen. Have you finished the balance sheet for our company?
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A：你好，陈女士。我们公司的资产负债表你弄完了吗？
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B: Yes, I finished it a few minutes ago.
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B：弄完了，几分钟前做好的。
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A: OK. Can you tell me everything about it now?
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A：好。现在你能给我详细谈一谈吗？
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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.
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