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Click to edit title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,*,Accounting English,Unit Fifteen,Learning Objectives,Unit Fifteen,to describe the elements of balance sheet;,to describe the accounting equation;,to understand the two types of balance sheet: account form and report form.,What elements should we use in the balance sheet?,Warming-up,Unit Fifteen,Vocabulary,Unit Fifteen,good will,loan,desirable,supplement,proprietorship,商誉,贷款,借出,理想的,补充,独资企业,Notes,Unit Fifteen,Assets for a typical company include cash, accounts receivable, prepaid expenses, inventory, equipments, buildings and even intangible items, such as copyrights, patents and good will.,一个典型企业的资产通常包括现金、应收账款、待摊费用、存货、机器设备、房屋等，还包括一些无形的工程，诸如著作权、专利和商誉等。,At present, generally accepted accounting principles call for the valuation of assets in a balance sheet at cost, rather than at appraised market values.,目前，公认会计原那么要求在资产负债中对资产按本钱计价而不是按估计的市价计价。,Notes,Unit Fifteen,Some common liabilities of a company are accounts payable, notes payable, loans, etc.,企业最常见的负债有应付账款、应付债权、银行借款等。,Owners equity of a corporation is usually referred to as stockholders equity. The major items include share capital, and retained earnings / profits.,股份公司的所有者权益通常被称作股东权益。所有者权益主要包括资本股本和留存收益。,Exercises,Unit Fifteen,I. Translate the following table into English.,BBB.,公司,资产负债表,2007,年,12,月,31,日,资产,现金,5,000,应收账款,3,000,应收票据,1,000,库存商品,10,000,办公用品,1,500,资产合计,20,500,Exercises,Unit Fifteen,BBB Company,Balance Sheet,31, Dec., 2007,Assets,Cash 5,000,Accounts Receivable 3,000,Notes Receivable 1,000,Merchandise inventory 10,000,Office Equipment 1,500,Total Assets,20,500,Exercises,Unit Fifteen,II. Translate the following sentences and phrases.,1. 资产负债表的目的在于反映企业某一特定日期的财务状况。,The purpose of a balance sheet is to report a companys financial condition at a specified date.,2. 目前，公认会计原那么要求在资产负债中对资产按本钱计价，而不是按估计的市价计价。,At present, generally accepted accounting principles call for the valuation of assets in a balance sheet at cost, rather than at appraised market values.,Exercises,Unit Fifteen,3.,资产是企业所拥有的经济资源。,Assets are economic resources that are owned or controlled by an entity.,4.,借贷是补充业主投资的一种好方法。,It is a good means of supplementing the investments by the owner to borrow money.,5.,因为债权人的求偿权在法律上优先，所以业主权益是一种剩余求偿权。,Because the right of creditors claims has legal priority over those of the owners, owners equity is a residual amount.,
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