金融英語聽說 unit4

金融英語聽說 unit4

　　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 了解企業的業績。 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 別有助于了解公司的財務狀況。 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信息，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： 現在讓我們復習會計主體概念。舉個例子。一個理發店在年底其業主權益賬 戶余額是30,000 美元。老板解釋說，其中只有一半，即15,000 美元，是企業經營所得的凈收入。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，你們怎么看? 男： 老板大錯特錯。按照會計主體概念，他應該把來自于企業——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 屬于另一個經濟單位，不屬于該企業。 女： 太棒了。經營主體分離的做法有助于更好地了解理發店的財務狀況。

　　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，麻煩您告訴我哪些項目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項目。比如土地、房屋、設備 等都是固定資產。 男： 那么現金、應收賬款以及一年內到期的應收票據屬于什么呢? 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，我們現在來復習會計等式。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系。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。

　　Short Answer Questions Listen carefully and answer the question after each dialog. Scripts & Answers

　　Dialog 1

　　W: Good news! The current price of the piece of land we bought last year has increased greatly. M: Wonderful! Now we can post it as an item of revenue in the profit and loss account. W: Absolutely not. Don’t you remember the revenue recognition principle? If the market price of a fixed asset goes higher than its original cost, the higher amount can’t be recorded as revenue in the income accounts before it is converted into cash. M: Oh. Yes. That means any gains from a fixed asset will not be recorded until the asset is sold and the payment is received. Er… the revenue recognition principle! I’ll never forget it. Question: When will the entry be posted as revenue in the income statement? when the asset is sold and converted into cash.

　　譯文

　　女： 好消息!我們去年買的那塊地的價格現在大幅上漲。 男： 太好了。我們現在可以把它作為一項收入記錄到損益帳戶里了。 女： 絕對不行。難道你忘了會計收入確認原則嗎? 如果固定資產的市場價格高于 成本，在資產變現之前不能把多出的金額作為收入項目記入損益賬戶。 男： 哦，對啊。就是說固定資產的收益只能在資產出售變現后才能登入賬戶。 嗯⋯⋯收入確認原則!我再也不會忘記了。

　　Dialog 2

　　W: Excuse me. Would you please help me read a balance sheet? I don’t understand these numbers on the balance sheet, and I want to know what I can get from the lists of assets, liabilities and capital. M: All right. Let’s have a look. A balance sheet, er...of ABC Company. It is divided into three sections: assets, liabilities, and owner’s equity or capital. The section on the left-hand side tells the total amount of assets, fixed assets and current assets. Yes, you see, cash, accounts receivable, furnitureand fixtures, equipment, buildings. They are all classified as assets owned by the company. The section on the right-hand side indicates the liability and owner’s equity or capital. Liabilities are divided into current liabilities and long-term liabilities according to their terms, and the numbers here tell us how much the company owes to others, such as other businesses, individuals, or banks. They are called creditors. OK, now let’s read the capital. This part tells how much the owner has invested in the business. The total amount of liabilities and capital must be equal to the amount of assets. Do you know that the balance sheet has another name? It is the formal name, a statement of financial position. So you can learn about the financial position of the company after you’ve read the balance sheet. Question: What are they talking about? They are talking about how to read a balance sheet.

　　譯文

　　女： 打擾了，幫我看看這份資產負債表好嗎?我不懂表上的這些數字，而且還想知 道從這些資產、負債和資本中究竟可以了解到什么。 男： 行。讓我們看看。資產負債表，嗯……ABC 公司的。這個表分為三個部分： 資產、負債和業主權益或者叫資本。左手邊的這部分告訴我們資產的總額， 包括固定資產和流動資產。對, 你看，現金、應收賬款、辦公用品、辦公設 施、設備、樓房。它們都歸類為這個公司的資產。右手邊的這部分顯示了負 債和業主權益或資本。負債按期限分流動負債和長期負債，這些數字告訴我 們該企業欠別人多少錢，比如說其他企業、個人或銀行。他們被稱為債權人。 好，我們再看看資本。這部分告訴我們該企業業主投資了多少錢給企業。負 債和業主權益的總額必須與資產總額相等。你知道這個表還有一個名字嗎?其 書面名稱是財務狀況表。所以你看了它之后就可以了解該公司的財務狀況。

　　Dialog 3

　　W: Do you know there are several reasons why careful analysis of financial statements is necessary? M: Of course, I know. First, financial statements are general-purpose statements. Secondly, the relationships between amounts on successive financial statements are not obvious without analysis. And thirdly, users of financial statements may be interested in seeing how well a company is performing. W: Excellent. Now would you please analyze these statements? M: Sorry. I could not do it well for lack of theories and experience. Question: What are the users of the financial statements interested in according to the man? They are interested in the performance of a company.

　　譯文

　　女： 你知道為什么有必要分析財務報表嗎? 男： 我當然知道。首先，財務報表是多用途報表。其次，連續報表的數據之間的 關系如果不進行分析不容易看出來。最后，報表的使用者可能感興趣的是看 到公司的業績如何。 女： 非常棒�，F在請你分析一下這些報表，好嗎?

　　男： 對不起。我分析不了，因為我缺乏必要的理論和經驗。

　　Listening and Simulating Listen to the dialogs and fill in the blanks with what you’ve heard, and then simulate the dialogs in pairs. Scripts & Answers

　　Dialog 1

　　W: Hi, Johnson. You have made an error in current assets on the balance sheet. The right number should be $2,000. It is not $3,000. M: Oops! It is a serious mistake. Thank you, Miss Li. W: Not at all. Be careful then. So the total amount of assets should be $10,000,000. It is equal to the total amount of liabilities.

　　譯文

　　女： 嗨，約翰遜。你把資產負債表中的流動資產弄錯了。正確數字應該是2,000 美元。不是3,000 美元。 男： 啊!這可是個大錯誤。謝謝你啊，李小姐。 女： 不用謝。以后小心�，F在資產總額應該是一千萬美元，與負債的總額相等。

　　Dialog 2

　　W: Hi, Johnson! What are these? M: They are commercial invoices, vouchers, receipts, shipment documents and sales slips. W: Why do you still keep these past documents? M: They are objective evidence to support the accounting entries and records. W: All right. The objectivity principle requires that entries in the accounting records be based on objective evidence.

　　譯文

　　女： 嗨，約翰遜!這都是些什么? 男： 商業發票、記賬單證、收據、運輸單據和銷售憑單等。 女： 你保留這些過去的單據干嘛? 男： 它們是會計賬項和記錄的客觀證據啊。 女： 是啊。會計的客觀性原則要求會計記錄的項目都要以客觀證據為基礎。

　　Dialog 3

　　W: Good afternoon, Mr. Howard. Here are our accounting reports and the relevant documents. You will notice that the reports contain several sections. M: Yes. I’ve noticed that. You’ve prepared a complete breakdown of all the accounts. W: Yeah. Assets accounts and liabilities accounts are presented in the first section and the reserve and equity accounts are stated on the next page. M: Where are the statement of cash flows and profit and loss statement? W: They are here, under the balance sheet. M: Yeah, I’ve got them. Thank you, Ms. Lin. It is very considerate of you to present so detailed reports

　　譯文

　　女： 下午好!霍華德先生。這是我們的會計報表以及相關的文件。你會看到，這 些報告含有幾個部分。 男： 是的。我已經注意到了。你們編制了所有賬戶的全部細目。 女： 是。資產賬戶和負債賬戶在第一部分，公積金賬戶和權益賬戶在下一頁。 男： 現金流動表和收益表呢? 女： 在這兒，資產負債表的下面。 男： 啊，看到了。林女士，謝謝你這么細心準備了如此詳細的報告。

　　Long Conversations Conversation 1 Entries of Financial Statements Scripts & Answers

　　W: Good morning, everyone. Today we are going to study how to classify the financial statements’ entries. There are some financial statements’ entries on the blackboard. Please tell, where each entry would appear, in a balance sheet or in an income statement. If it is a balance sheet item, is it an asset, a liability, or owner’s equity? Er, now… who will come and have a try? M: Let me have a try. As far as I’m concerned, accounts payable, mortgage payable, notes payable can be classified as liabilities on the balance sheet. W: Well done. Johnson. Come on! M: I think, accounts receivable, interest receivable, cash, supplies and land must be classified as assets and put on the left-hand side of the balance sheet. But I don’t know where buildings are? Do they belong to owner’s equity? W: I don’t think so. Buildings are an item of assets, a sort of fixed asset, of course. M: So is equipment. I’ve got it. Cash, supplies, equipment, buildings, and land are all classified as items of assets. But what are the items of owner’s equity on the balance sheet? W: Retained earnings, I think. It is an item of owner’s equity. Capital stock, I think it is certainly an item of owner’s equity. M: There are several items of revenue and expense. I think they are items in the income statement. W: Absolutely right. Sales revenue, consulting revenue, advertising expenses, rent expenses, salaries & wages expenses and utilities expenses are the items in the income statement. M: There are some other items in the income statement, for example, income tax expenses, interest revenue, operating income, income before taxes. And we can get net income and earnings per share by computing all the elements in this statement. W: Excellent. Thank you. Now let’s go to the next chapter. It is about the statement of cash flows.

　　譯文

　　女： 大家早上好。今天我們要學習如何對財務報表的賬項進行分類。黑板上是一 些財務報表的賬項，請說明每一項應該記到資產負債表還是損益表。如果是 資產負債表，那么它是資產、負債、還是所有者權益?嗯⋯⋯現在誰來試試? 男： 我來試試。我認為，應付賬款、應付按揭款、應付票據都應該歸為資產負債 表的負債。 女： 不錯。約翰遜。加油! 男： 我認為應收賬款、應收利息、現金、辦公用品和土地必須歸類到資產，放在 資產負債表的左邊。但我不明白樓房應該放在哪里呢?是歸所有者權益嗎? 女： 我認為不是。樓房應該歸于資產類，當然是固定資產。 男： 設備也是。我知道了�，F金、辦公用品、設備、樓房和土地都應歸到資產項 目。那么資產負債表上的所有者權益項目是什么? 女： 我認為留存收益是一項所有者權益，還有股本。它也是所有者權益項目。 男： 還有一些收入和支出項目。我覺得它們應該屬于損益表的項目。 女： 完全正確。銷售收入、咨詢收入、廣告費用、租金費用、薪水和工資支出以 及水電煤氣費用都是損益表的項目。 男： 損益表上還有一些其他項目，例如，所得稅支出、利息收入、營業收入、稅 前收入等。把這些項目經過計算，我們可以得到凈收入和每股的收益。 女： 非常好。謝謝你�，F在我們進入下一章。這一章是關于現金流量表。

　　W: Hi, Johnson! What are you doing here? M: Hi, Susan! I’m reading a statement of cash flows. It is my homework. I should give an interpretation on the statement tomorrow, but I don’t understand it. W: The statement of cash flows? Let me have a look. M: Here you are. I know that the income statement will tell us the net income, which indicates a company’s economic performance. But what is the statement of cash flows? Can cash flow in and out as water does? We usually pay for goods in cash, but how does cash flow in or flow out? W: Take it easy, Johnson. I believe you’ll make it clear, anyway. The statement of cash flows just shows the cash inflows and outflows of a company during a period of time. Cash inflows are referred to as the receipts in cash and cash outflows just tell the payments in cash made by a company. M: Why do we need to produce the statement? It is meaningless, I think. W: No. It is really meaningful to investors and creditors of the company, because they may want to know how much actual cash a company’s operations generate during a period and how that cash is used. Our teacher told us that it is the easiest to prepare of the three primary financial statements if we understand the cash flow items. They are classified according to only three main activities. M: What are the three main activities? W: Operating activities, investing activities and financing activities. M: Oh, I’ve got something about it. W: Operating activities are referred to as the day-to-day business of a company. The payment for the purchase of inventory and the payment of wages, taxes and interest are the examples. M: So investing activities are related to buying and selling some securities or bonds, that is, long-term assets on the balance sheet. W: Exactly. Financing activities are the transactions of the business with its owners and creditors. They will show the cash payment to or cash receipt from them. For example, cash received from owners’ investment, cash proceeds from a loan, or cash payments to repay loans would all be classified under financing activities. M: So what an accountant has to do is to examine every check and deposit slip he has written in the past year, and then classify them into three parts: operating, investing and financing. W: Excellent. You’ve made great progress. You can get it, I believe. M: A little. I have to make judgment in deciding which part some items go into when I prepare a statement of cash flows. W: Don’t worry. You’ll know more while you have more practice. M: Thanks a lot, Susan. I owe you one. W: You’re welcome. Questions 1 to 5 are based on the conversation you’ve just heard. 1. What is Johnson’s homework? His homework is to give an interpretation on the statement of cash flows. 2. Which of the three financial statements is the easiest to prepare? The statement of cash flows. 3. What is the function of the statement of cash flows? To indicate how much cash is generated and how much is used by a company. 4. What are the three main activities related to cash flows of a business? Operating activities, investing activities and financing activities. 5. What is usually sorted into the part of operating activities? The payment for the purchase of inventory and the payment of wages, taxes and interest. Task 3 Filling in the Blanks Listen to the conversation again and fill in the blanks with what you’ve heard. The income statement tells us the net income, that is, a company’s economic performance,

　　譯文

　　女： 你好，約翰遜。你在忙什么? 男： 你好，蘇珊。我正在看一份現金流量表。這是我的作業。明天我要解釋這份 報表，可我根本看不懂。 女： 現金流量表?我看看。 男： 給你。我知道損益表會告訴我們凈收入，這表明公司的經營業績。但現金流 量表是什么呢?現金能夠像水那樣流進流出嗎?我們常常付現金購物，可現 金怎么流進流出呢? 女： 別著急。約翰遜。我相信你肯定能夠弄清楚的。現金流量表只是告訴我們公 司在一段時間內現金流進流出的狀況�，F金流入指收入，現金流出表示公司 的現金支出。 男： 為什么要編制這種報表呢?我認為沒有仸何意義。 女： 不是沒意義。對于公司的投資人和債權人來說，意義可真是大著呢，因為他們 要了解公司在某一時段的經營中實際獲得的現金數額和實際花費了多少現金。 我的老師說在三個主要財務報表中，如果我們弄懂了現金流動的賬目要素，現 金流動表是最容易編制的。這些賬項按照三項公司活動進行分類。 男： 哪三項公司活動? 女： 經營活動、投資活動和融資活動。 男： 哦。我有點明白了。 女： 經營活動是指公司日常業務部分，如支付購買庫存的費用和支付工資、稅款和 利息的費用等。 男： 所以投資活動就是與買賣某些證券或債券有關的業務活動，即資產負債表上 的長期資產類。 女： 對。融資活動是所有者或債權人與企業之間的交易。它們顯示出是現金付款 給所有者或債權人還是從他們那里收來現金。例如，從所有者那里收來的 現金投資，貸款所得的現金款項或者用于還貸的現金支付等，都應歸為融資 活動。 男： 所以會計要做的是檢查他前一年經手的所有支票和銀行存款憑單，然后把他 們分類為3 部分：經營類的、投資類的和融資類的。 女： 不錯。你進步很快。我相信你能夠弄清楚的。 男： 只是一點點。準備報表時，還要確定賬項的類別呢。 女： 別擔心。實踐多了你就會懂得更多。 男： 太謝謝了，蘇珊。我欠你一個人情女： 你太客氣了。

　　Scripts & Answers Hello, everyone. Let’s go on to study accounts. An account is a business document used to record and retain monetary information about a company’s transaction. Separate accounts are used for each type of asset, liability and capital. The company’s full set of accounts are kept in a general ledger and accounts are sometimes called general ledger accounts. An account may have different forms, but in every case the account will have a left side and a right side, which are called debit side and credit side respectively. A debit entry is an amount recorded on the left side of the account; a credit entry is an amount recorded on the right side of the account. It can be called “debited to” and “credited to” respectively. The debit and credit rule states that: 1. Accounts on the left side of the accounting equation (asset accounts) are increased by debit entries and decreased by credit entries. 2. Accounts on the right side of the accounting equation (liability and capital accounts) are increased by credit entries and decreased by debit entries. The balance of an account is the difference between the total increases and decreases recorded in the account. An asset account normally has a debit balance. Liability and capital accounts normally have credit balances. Revenue and expense accounts are called temporary or nominal accounts because they are closed at the end of every accounting period. On the other hand, balance sheet accounts are called permanent or real accounts because their balances are carried forward from one accounting period to the next. The double entry rule requires that when a transaction is recorded in the accounts, the total amount of the debit entries must always be equal to the total amount of the credit entries. As a result, in the general ledger, the total of the debit account balances must always be equal to the total of the credit account balances and the accounting equation will always be in balance.

　　譯文

　　大家好。今天我們繼續學習賬戶。 賬戶是一種業務文件，用來記錄或存留有關公司交易的貨幣信息。資產、負債和資本有獨立的賬 戶。公司全套賬戶保存在總賬里，有時把賬戶稱為總賬戶。 每一個賬戶都可能有不同的格式，但是在每一個案例中，賬戶都有左邊和右邊，分別叫作借方 和貸方。借方是記錄到賬戶左邊的金額，貸方是記錄到賬戶右邊的金額，分別叫借記和貸記。借記 和貸記規則如下： 1. 會計等式左邊的賬戶(資產賬戶)通過借項增加，貸項減少; 2. 會計等式右邊的賬戶(負債和資本賬戶)通過貸項增加，借項減少。 賬戶的余額是賬戶記錄的增長和減少總數的差額。資產賬戶一般有借方余額。負債和資本賬戶 一般有貸方余額。收入和支出賬戶被稱為臨時或名義賬戶，因為它們在會計期末會撤銷。另一方面， 資產負債表被稱為永久或真實賬戶，因為其余額會從一個會計期承轉到下一個會計期。復式記賬規 則要求當一筆交易記錄到賬戶時，借方的總額必須總是與貸方的總額相等。其結果是，在總賬中，借方賬戶余額必須總是與貸方賬戶余額相等，會計等式總是保持平衡。

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