会计英语作业

1、 Definition

In financial accounting, the balance sheet is one of four standard financial statements and is a financial statement that summaries the financial position of a company on a particular date。(usually the end of the accounting period). 资产负债表表示企业在一定日期（通常为各会计期末）的财务状况（即资产、负债和业主权益的状况）的主要会计报表。The balance sheet normally is broken down into three main elements—assets , liabilities, and net equity—to show what the company owns and owes on that date. t is usual to include intangible assets such as goodwill alongside tangible assets such as property. Typically, a balance sheet is published at the end of the company’s financial year when the accounts have been audited, but it may also be produced at the end of a quarter, half-year, or other specified period.

Of the three elements on the balance sheet, the assets are normally listed first, followed by any liabilities. The difference between the two is the equity, or worth, of the company. The equity may be referred to as net assets, shareholders’ equity, or net worth. The equity will always equal the assets minus the liabilities, or, conversely, the assets must equal the liabilities plus the equity:股权是从总资产减去总负债得出的(因此,总资产始终等于总负债加上股权)。解释性说明也可能被包括在内。

资产负债表利用会计平衡原则，将合乎会计原则的资产、负债、所有者权益”科目分为“资产”和“负债及所有者权益”两大区块，在经过分录、转帐、分类帐、试算、调整等等会计程序后，以特定日期的静态企业情况为基准，浓缩成一张报表。其报表功用除了企业内部除错、经营方向、防止弊端外，也可让所有阅读者于最短时间了解企业经营状况。

2、 Function

The balance sheet shows what is owned (assets), what is owed (liabilities), and what is left (owners’ equity). It provides a concise snapshot of a company’s financial position.S o a balance sheet is a snapshot of the assets a company owns, the debts it owes, and how much it is worth. It is one of the tools management, lenders and investors use to assess a company's overall situation. It is not hard to understand a balance sheet, but you need to know how the parts of a balance sheet function and the role it plays in providing a complete picture of the company.

资产负债表是对企业拥有多少资产、欠了多少债务以及它的价值是多少的快照。这是一个管理、投资人和金融机构使用评估公司的整体情况的工具。资产负债表并不难理解,但是你需要知道资产负债表中各个部分的功能和它在为提供完整的公司情况中所担任的角色。

A balance sheet is a statement drawn up at the end of each trading period stating there in all the assets and liabilities of a business arranged in the customary order to exhibit the true and correct state of affairs of the concern as on a given date.

A balance sheet is prepared from a trial balance after the balances of nominal accounts are transferred to the trading account or to the profit and loss account. The remaining balances of personal or real accounts represent either assets or liabilities at the closing date. These assets ant liabilities are shown in the balance sheet in a classified form - the assets being shown on the right side and the liabilities on the left hand side.

资产负债表是起草的一份声明中每年年底的交易期间在陈述的资产和负债所有业务安排在习惯以展现真实和正确的状态有关事务的在某个特定的日期。资产负债表是试用了名义上的天平,后的余额转移到帐户交易帐户或于损益帐内。剩下的平衡的个人或真正的帐户或资产或负债代表的截止日期。这些资产蚂蚁负债是在资产负债表中所示的分类形态——资产表现在右边责任在左手边。

Use the balance sheet to evaluate a company's financial status. Ask yourself questions about the items listed. Investors pay particular attention to liabilities. Too large a proportion of debt can indicate a company is overextended and might not be able to meet its obligations in the event of a business downturn. The type of debt is important as well. Long-term debts (such as bonds with 20- or 30-year maturities) are preferable since they entail less cash outlay in the near future.

使用资产负债表评价公司的财务状况。问问自己是否明白所列事项。投资者非常在意的企业的负债的情况。太大比例的债务可以指示出公司是过多涉及可能无法实现其责任业务活动，从而导致经济衰退。债务的类型也是很重要的。长期负债(如20 -或30年的到期的债券)是比较好的,因为他们需要的现金减少支出是将来。

可掌握企业的经济资源及其分布与结构

can master the company's economic resources and their distribution and structure

可了解企业的财务实力、短期偿债能力和支付能力

Can understand the company's financial strength, short-term debt paying ability and the ability to pay

可了解企业所承担的债务和所有者在企业中拥有的权利

Can understand the company undertakes debt and owner in the enterprise owned rights

可预测企业将来财务状况的发展趋势。

Can predict company financial status of the future development trend.

资产负债表的作用

资产负债表是反映企业在某一特定日期财务状况的报表。例如，公历每年12月31日的财务状况，由于它反映的是某一时点的情况，所以，又称为静态报表。

资产负债表主要提供有关企业财务状况方面的信息。通过资产负债表，可以提供某一日期资产的总额及其结构，表明企业拥有或控制的资源及其分布情况，即，有多少资源是流动资产、有多少资源是长期投资、有多少资源是固定资产，等等；可以提供某一日期的负债总额及其结构，表明企业未来需要用多少资产或劳务清偿债务以及清偿时间，即，流动负债有多少、长期负债有多少、长期负债中有多少需要用当期流动资金进行偿还，等等；可以反映所有者所拥有的权益，据以判断资本保值、增值的情况以及对负债的保障程度。资产负债表还可以提供进行财务分析的基本资料，如将流动资产与流动负债进行比较，计算出流动比率；将速动资产与流动负债进行比较，计算出速动比率等，可以表明企业的变现能力、偿债能力和资金周转能力，从而有助于会计报表使用者作出经济决策。

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第一部分选择题

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财务管理专业英语期末重点 一、单词 Topic1 财务管理financial management 资本预算capital budgeting 资本结构capital structure 股利政策dividend policy 存货inventory 风险规避risk aversion 股东权益stockholder s’ equity 流动负债current liability Topic2 财务风险financial risk 合伙制企业partnership 私人业主制企业sole proprietorship 收入revenue 主计长controller 财务困境financial distress 股票期权stock option 首次公开发行股票(IPO) initial public offering Topic 3 盈利能力profitability 偿付能力solvency 利润表income statement 有价证券marketable securities 提款withdrawal 应收账款accounts receivable 递延税款deferred tax Topic4 流动性比率liquidity ratio 权益乘数equity multiplier 资产收益率(ROA) return on assets 毛利gross profit margin 权益报酬率return on equity 市盈率P/E ratio 杠杆比率leverage ratio 息税前盈余(EBIT) earnings before interest and taxes Topic5 货币时间价值time value of money 年金annuity 折现率discount rate 机会成本opportunity cost

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一、words and phrases 1.残值 scrip value 2.分期付款 installment 3.concern 企业 4.reversing entry 转回分录 5.找零 change 6.报销 turn over 7.past due 过期 8.inflation 通货膨胀 9.on account 赊账 10.miscellaneous expense 其他费用 11.charge 收费 12.汇票 draft 13.权益 equity 14.accrual basis 应计制15.retained earnings 留存收益 16.trad-in 易新，以旧换新 17.in transit 在途 18.collection 托收款项 19.资产 asset 20.proceeds 现值 21.报销 turn over 22.dishonor 拒付 23.utility expenses 水电费 24.outlay 花费 25.IOU 欠条 26.Going-concern concept 持续经营 27.运费 freight 二、Multiple-choice question 1.Which of the following does not describe accounting? ( C ) A. Language of business B. Useful ofr decision making C. Is an end rathe than a means to an end. https://www.sodocs.net/doc/3e4233616.html,ed by business, government, nonprofit organizations, and individuals. 2.An objective of financial reporting is to ( B ) A. Assess the adequacy of internal control. B.Provide information useful for investor decisions. C.Evaluate management results compared with standards. D.Provide information on compliance with established procedures. 3.Which of the following statements is(are) correct?( B ) A.Accumulated depreciation represents a cash fund being accumulated for the replacement of plant assets. B.A company may use different depreciation methods in its financial statements and its income tax return. C.The cost of a machine includes the cost of repairing damage to the machine during the installation process. D.The use of an accelerated depreciation method causes an asset to wear out more quickly than does use of the unit-of-product method. 4. Which of the following is(are) correct about a company’s balance sheet? ( B ) A.It displays sources and uses of cash for the period. B.It is an expansion of the basic accounting equation C.It is not sometimes referred to as a statement of financial position. D.It is unnecessary if both an income statement and statement of cash flows are availabe. 5.Objectives of financial reporting to external investors and creditors include preparing information about all of the following except. ( A ) https://www.sodocs.net/doc/3e4233616.html,rmation used to determine which products to poduce https://www.sodocs.net/doc/3e4233616.html,rmation about economic resources, claims to those resources, and changes in both resources and claims. https://www.sodocs.net/doc/3e4233616.html,rmation that is useful in assessing the amount, timing, and uncertainty of future cash flows. https://www.sodocs.net/doc/3e4233616.html,rmation that is useful in making ivestment and credit decisions. 6.Each of the following measures strengthens internal control over cash receipts except. ( C ) A.The use of a petty cash fund. B.Preparation of a daily listing of all checks received through the mail. C.The use of cash registers. D.The deposit of cash receipts in the bank on a daily basis. 7.The primary purpose for using an inventory flow assumption is to. ( A )