引導語：金融英語unit4,由應屆畢業生培訓網整理而成，謝謝您的閱讀。
Unit 4
Listen carefully and choose the best answer to the question after each dialog. Scripts & Answers
Dialog 1
M: Well, you’re back at last from the bank. W: Yes, just now. The manager of the Credit Department said that they will learn about the economic performance of our business from the financial statements submitted to them. M: Exactly. He can make a comparison between the financial statements of one year with those of the next year. It is particularly helpful in understanding a company’s financial position. W: I understand that if we want to borrow money from a bank, we should prepare accounting reports and submit to the bank our financial statements on all the activities of operating, investing and financing of our company. M: Yes. The manager will read the statements and get the data implied by the accounting reports in order to make decision. Question: What need to be submitted to the bank according to the dialog? (B)
譯文
男： 啊，你總算從銀行回來了。 女： 是，剛到。銀行信貸部的經理說，他們可以從我們提交給他們的財務報表中 瞭解企業的業績。 男： 完全正確。他可以把一年的財務報表與下一年的財務報表進行對比。這樣特 別有助於瞭解公司的財務狀況。 女： 我知道了，如果我們要從銀行借錢，我們就必須準備會計報告，向銀行提供 所有有關企業經營、投資以及融資活動的財務報表。 男： 對。銀行經理要閱讀這些財務報表，獲取會計報表所含的資訊，以便作決定。
Dialog 2 W: Now let’s review the entity concept. There is an example here. We have a business, a barbershop, as example. The balance of the owner’s equity account is $30,000 at the end of the year. The owner explains that only half of that amount—$15,000—is the net income from operations of the business. The other $15,000 is the receipt from the sale of his private motorboat. What do you think of his way of making the financial report? M: The owner is all wet. According to the entity concept, he should account for the money generated by the business—one economic unit—separately from the money generated by the sale of an item belonging not to the business but to his private property a second economic unit. W: Thumbs up! In fact, this separation makes it possible to view the barbershop’s financial position clearly. Question: What can we learn from the example? (C)
譯文
女： 現在讓我們複習會計主體概念。舉個例子。一個理髮店在年底其業主權益賬 戶餘額是30,000 美元。老闆解釋說，其中只有一半，即15,000 美元，是企業經營所得的淨收入。另一半15,000 美元是出售他個人所有的摩托艇的收 入。對他這樣做財務報告，你們怎麼看? 男： 老闆大錯特錯。按照會計主體概念，他應該把來自於企業——一個經濟單 位——經營的收入與他的私有財產的出售所得收入分開記賬，他的個人財產 屬於另一個經濟單位，不屬於該企業。 女： 太棒了。經營主體分離的做法有助於更好地瞭解理髮店的財務狀況。
Dialog 3
M: Professor, would you please tell me what must be classified as business assets? W: That’s all right. Er … assets of a business are the items expected to be of benefit in the future. Land, buildings, and equipment are examples of plant assets. M: What about cash, accounts receivable, and notes receivable due within a year or less? W: They are all current assets. M: Which is more liquid, demand deposit with a bank or accounts receivable? W: Demand deposit, of course. It is the most liquid other than cash. Question: Which of the following is NOT mentioned as an asset? (B) 譯文
男： 教授，麻煩您告訴我哪些專案應該劃歸為企業資產? 女： 好吧。嗯⋯⋯企業的資產是有望在未來獲利的專案。比如土地、房屋、裝置 等都是固定資產。 男： 那麼現金、應收賬款以及一年內到期的應收票據屬於什麼呢? 女： 都是流動資產。 男： 哪一項更具流動性，銀行活期存款還是應收賬款? 女： 當然是銀行活期存款。除現金外，它是流動性最強的。
Dialog 4
W: All right, now let’s review the accounting equation. It is known that the accounting equation shows the relationship among assets, liabilities and owner’s equity. The equation is the basic tool used by accountants when they prepare financial statements. It is very interesting, isn’t it? M: Yes, it is. I find it is easy for us to explain a balance sheet according to the equation. You see, assets usually appear on the left-hand side of the accounting equation and liabilities and owner’s equity on the right-hand side of the accounting equation. W: Liabilities and owner’s equity are the legal and economic claims against the assets. The two sides are always equal to each other, that is, the two sides must be kept in balance. M: This is the reason that the statement of financial position is called a balance sheet. Question: Which of the following statements is NOT correct? (D)
譯文
女： 好了，我們現在來複習會計等式。我們都知道，會計等式表明了資產、負債 和業主所有者之間的關係。它是會計編制財務報表時使用的基本工具。這個 等式很有意思，對吧? 男： 是很有意思。我發現按照會計等式來解釋資產負債表非常容易。你看，資產 通常在會計等式的左邊，而負債和業主權益在其右邊。 女： 負債和業主權益是法律和經濟上對資產的要求權益。這兩邊總是相等，即兩 邊必須保持平衡。 男： 這就是資產負債表被叫做平衡表的原因。