《金融英語聽說》Unit4《金融英語聽說》Unit4《金融英語聽說》Unit4資料僅供參考文件編號：2022年4月《金融英語聽說》Unit4版本號：A修改號：1頁次：1.0審核：批準:發布日期：Unit4Listencarefullyandchoosethebestanswertothequestionaftereachdialog.Scripts&AnswersDialog1M:Well,you’rebackatlastfromthebank.W:Yes,justnow.ThemanageroftheCreditDepartmentsaidthattheywilllearnabouttheeconomicperformanceofourbusinessfromthefinancialstatementssubmittedtothem.M:Exactly.Hecanmakeacomparisonbetweenthefinancialstatementsofoneyearwiththoseofthenextyear.Itisparticularlyhelpfulinunderstandingacompany’sfinancialposition.W:Iunderstandthatifwewanttoborrowmoneyfromabank,weshouldprepareaccountingreportsandsubmittothebankourfinancialstatementsonalltheactivitiesofoperating,investingandfinancingofourcompany.M:Yes.Themanagerwillreadthestatementsandgetthedataimpliedbytheaccountingreportsinordertomakedecision.Question:Whatneedtobesubmittedtothebankaccordingtothedialog

(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。Dialog2W:Nowlet’sreviewtheentityconcept.Thereisanexamplehere.Wehaveabusiness,abarbershop,asexample.Thebalanceoftheowner’sequityaccountis$30,000attheendoftheyear.Theownerexplainsthatonlyhalfofthatamount—$15,000—isthenetincomefromoperationsofthebusiness.Theother$15,000isthereceiptfromthesaleofhisprivatemotorboat.Whatdoyouthinkofhiswayofmakingthefinancialreport?M:Theownerisallwet.Accordingtotheentityconcept,heshouldaccountforthemoneygeneratedbythebusiness—oneeconomicunit—separatelyfromthemoneygeneratedbythesaleofanitembelongingnottothebusinessbuttohisprivatepropertyasecondeconomicunit.W:Thumbsup!Infact,thisseparationmakesitpossibletoviewthebarbershop’sfinancialpositionclearly.Question:Whatcanwelearnfromtheexample

(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。金融英語聽說-教師用書4-5.indd762011.1.112:18:30PMDialog3M:Professor,wouldyoupleasetellmewhatmustbeclassifiedasbusinessassets?W:That’sallright.Er…assetsofabusinessaretheitemsexpectedtobeofbenefitinthefuture.Land,buildings,andequipmentareexamplesofplantassets.M:Whataboutcash,accountsreceivable,andnotesreceivableduewithinayearorless?W:Theyareallcurrentassets.M:Whichismoreliquid,demanddepositwithabankoraccountsreceivable?W:Demanddeposit,ofcourse.Itisthemostliquidotherthancash.Question:WhichofthefollowingisNOTmentionedasanasset

(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。Dialog4W:Allright,nowlet’sreviewtheaccountingequation.Itisknownthattheaccountingequationshowstherelationshipamongassets,liabilitiesandowner’sequity.Theequationisthebasictoolusedbyaccountantswhentheypreparefinancialstatements.Itisveryinteresting,isn’tit?M:Yes,itis.Ifinditiseasyforustoexplainabalancesheetaccordingtotheequation.Yousee,assetsusuallyappearontheleft-handsideoftheaccountingequationandliabilitiesandowner’sequityontheright-handsideoftheaccountingequation.W:Liabilitiesandowner’sequityarethelegalandeconomicclaimsagainsttheassets.Thetwosidesarealwaysequaltoeachother,thatis,thetwosidesmustbekeptinbalance.M:Thisisthereasonthatthestatementoffinancialpositioniscalledabalancesheet.Question:WhichofthefollowingstatementsisNOTcorrect

(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。ShortAnswerQuestionsListencarefullyandanswerthequestionaftereachdialog.Scripts&AnswersDialog1W:Goodnews!Thecurrentpriceofthepieceoflandweboughtlastyearhasincreasedgreatly.M:Wonderful!Nowwecanpostitasanitemofrevenueintheprofitandlossaccount.W:Absolutelynot.Don’tyouremembertherevenuerecognitionprinciple?Ifthemarketpriceofafixedassetgoeshigherthanitsoriginalcost,thehigheramountcan’tberecordedasrevenueintheincomeaccountsbeforeitisconvertedintocash.M:Oh.Yes.Thatmeansanygainsfromafixedassetwillnotberecordeduntiltheassetissoldandthepaymentisreceived.Er…therevenuerecognitionprinciple!I’llneverforgetit.Question:Whenwilltheentrybepostedasrevenueintheincomestatement?

whentheassetissoldandconvertedintocash.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。Dialog2W:Excuseme.Wouldyoupleasehelpmereadabalancesheet

Idon’t

understandthesenumbersonthebalancesheet,andIwanttoknowwhatIcangetfromthelistsofassets,liabilitiesandcapital.M:Allright.Let’shavealook.Abalancesheet,er...ofABCCompany.Itisdividedintothreesections:assets,liabilities,andowner’sequityorcapital.Thesectionontheleft-handsidetellsthetotalamountofassets,fixedassetsandcurrentassets.Yes,yousee,cash,accountsreceivable,furnitureandfixtures,equipment,buildings.Theyareallclassifiedasassetsownedbythecompany.Thesectionontheright-handsideindicatestheliabilityandowner’sequityorcapital.Liabilitiesaredividedintocurrentliabilitiesandlong-termliabilitiesaccordingtotheirterms,andthenumbersheretellushowmuchthecompanyowestoothers,suchasotherbusinesses,individuals,orbanks.Theyarecalledcreditors.OK,nowlet’sreadthecapital.Thisparttellshowmuchtheownerhasinvestedinthebusiness.Thetotalamountofliabilitiesandcapitalmustbeequaltotheamountofassets.DoyouknowthatthebalancesheethasanothernameItistheformalname,astatementoffinancialposition.Soyoucanlearnaboutthefinancialpositionofthecompanyafteryou’vereadthebalancesheet.Question:Whataretheytalkingabout?

Theyaretalkingabouthowtoreadabalancesheet.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。Dialog3W:Doyouknowthereareseveralreasonswhycarefulanalysisoffinancialstatementsisnecessary?M:Ofcourse,Iknow.First,financialstatementsaregeneral-purposestatements.Secondly,therelationshipsbetweenamountsonsuccessivefinancialstatementsarenotobviouswithoutanalysis.Andthirdly,usersoffinancialstatementsmaybeinterestedinseeinghowwellacompanyisperforming.W:Excellent.Nowwouldyoupleaseanalyzethesestatements?M:Sorry.Icouldnotdoitwellforlackoftheoriesandexperience.Question:Whataretheusersofthefinancialstatementsinterestedinaccordingtotheman?Theyareinterestedintheperformanceofacompany.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。現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。ListeningandSimulatingListentothedialogsandfillintheblankswithwhatyou’veheard,andthensimulatethedialogsinpairs.Scripts&AnswersDialog1W:Hi,Johnson.Youhavemadeanerrorincurrentassetsonthebalancesheet.Therightnumbershouldbe$2,000.Itisnot$3,000.M:Oops!Itisaseriousmistake.Thankyou,MissLi.W:Notatall.Becarefulthen.Sothetotalamountofassetsshouldbe$10,000,000.Itisequaltothetotalamountofliabilities.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。現在資產總額應該是一千萬美元，與負債的總額相等。Dialog2W:Hi,Johnson!Whatarethese?M:Theyarecommercialinvoices,vouchers,receipts,shipmentdocumentsandsalesslips.W:Whydoyoustillkeepthesepastdocuments?

M:Theyareobjectiveevidencetosupporttheaccountingentriesandrecords.W:Allright.Theobjectivityprinciplerequiresthatentriesintheaccountingrecordsbebasedonobjectiveevidence.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。Dialog3W:Goodafternoon,Mr.Howard.Hereareouraccountingreportsandtherelevantdocuments.Youwillnoticethatthereportscontainseveralsections.M:Yes.I’venoticedthat.You’vepreparedacompletebreakdownofalltheaccounts.W:Yeah.Assetsaccountsandliabilitiesaccountsarepresentedinthefirstsectionandthereserveandequityaccountsarestatedonthenextpage.M:Wherearethestatementofcashflowsandprofitandlossstatement?W:Theyarehere,underthebalancesheet.M:Yeah,I’vegotthem.Thankyou,Ms.Lin.Itisveryconsiderateofyoutopresentsodetailedreports.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。LongConversationsConversation1EntriesofFinancialStatementsScripts&AnswersW:Goodmorning,everyone.Todaywearegoingtostudyhowtoclassifythefinancialstatements’entries.Therearesomefinancialstatements’entriesontheblackboard.Pleasetell,whereeachentrywouldappear,inabalancesheetorinanincomestatement.Ifitisabalancesheetitem,isitanasset,aliability,orowner’sequityEr,now…whowillcomeandhaveatry?M:Letmehaveatry.AsfarasI’mconcerned,accountspayable,mortgagepayable,notespayablecanbeclassifiedasliabilitiesonthebalancesheet.W:Welldone.Johnson.Comeon!M:Ithink,accountsreceivable,interestreceivable,cash,suppliesandlandmustbeclassifiedasassetsandputontheleft-handsideofthebalancesheet.ButIdon’tknowwherebuildingsareDotheybelongtoowner’sequity

W:Idon’tthinkso.Buildingsareanitemofassets,asortoffixedasset,ofcourse.M:Soisequipment.I’vegotit.Cash,supplies,equipment,buildings,andlandareallclassifiedasitemsofassets.Butwhataretheitemsofowner’sequityonthebalancesheet?W:Retainedearnings,Ithink.Itisanitemofowner’sequity.Capitalstock,Ithinkitiscertainlyanitemofowner’sequity.M:Thereareseveralitemsofrevenueandexpense.Ithinktheyareitemsintheincomestatement.W:Absolutelyright.Salesrevenue,consultingrevenue,advertisingexpenses,rentexpenses,salaries&wagesexpensesandutilitiesexpensesaretheitemsintheincomestatement.M:Therearesomeotheritemsintheincomestatement,forexample,incometaxexpenses,interestrevenue,operatingincome,incomebeforetaxes.Andwecangetnetincomeandearningspersharebycomputingalltheelementsinthisstatement.W:Excellent.Thankyou.Nowlet’sgotothenextchapter.Itisaboutthestatementofcashflows.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。現金、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。現在我們進入下一章。這一章是關于現金流量表。W:Hi,Johnson!Whatareyoudoinghere?M:Hi,Susan!I’mreadingastatementofcashflows.Itismyhomework.Ishouldgiveaninterpretationonthestatementtomorrow,butIdon’tunderstandit.W:Thestatementofcashflows

Letmehavealook.

M:Hereyouare.Iknowthattheincomestatementwilltellusthenetincome,whichindicatesacompany’seconomicperformance.Butwhatisthestatementofcashflows?CancashflowinandoutaswaterdoesWeusuallypayforgoodsincash,buthowdoescashflowinorflowout?W:Takeiteasy,Johnson.Ibelieveyou’llmakeitclear,anyway.Thestatementofcashflowsjustshowsthecashinflowsandoutflowsofacompanyduringaperiodoftime.Cashinflowsarereferredtoasthereceiptsincashandcashoutflowsjusttellthepaymentsincashmadebyacompany.M:WhydoweneedtoproducethestatementItismeaningless,Ithink.W:No.Itisreallymeaningfultoinvestorsandcreditorsofthecompany,becausetheymaywanttoknowhowmuchactualcashacompany’soperationsgenerateduringaperiodandhowthatcashisused.Ourteachertoldusthatitistheeasiesttoprepareofthethreeprimaryfinancialstatementsifweunderstandthecashflowitems.Theyareclassifiedaccordingtoonlythreemainactivities.M:Whatarethethreemainactivities?W:Operatingactivities,investingactivitiesandfinancingactivities.M:Oh,I’vegotsomethingaboutit.W:Operatingactivitiesarereferredtoastheday-to-daybusinessofacompany.Thepaymentforthepurchaseofinventoryandthepaymentofwages,taxesandinterestaretheexamples.M:Soinvestingactivitiesarerelatedtobuyingandsellingsomesecuritiesorbonds,thatis,long-termassetsonthebalancesheet.W:Exactly.Financingactivitiesarethetransactionsofthebusinesswithitsownersandcreditors.Theywillshowthecashpaymenttoorcashreceiptfromthem.Forexample,cashreceivedfromowners’investment,cashproceedsfromaloan,orcashpaymentstorepayloanswouldallbeclassifiedunderfinancingactivities.M:Sowhatanaccountanthastodoistoexamineeverycheckanddepositsliphehaswritteninthepastyear,andthenclassifythemintothreeparts:operating,investingandfinancing.W:Excellent.You’vemadegreatprogress.Youcangetit,Ibelieve.M:Alittle.IhavetomakejudgmentindecidingwhichpartsomeitemsgointowhenIprepareastatementofcashflows.W:Don’tworry.You’llknowmorewhileyouhavemorepractice.M:Thanksalot,Susan.Ioweyouone.W:You’rewelcome.Questions1to5arebasedontheconversationyou’vejustheard.1.WhatisJohnson’shomework?Hishomeworkistogiveaninterpretationonthestatementofcashflows.2.Whichofthethreefinancialstatementsistheeasiesttoprepare?Thestatementofcashflows.3.Whatisthefunctionofthestatementofcashflows?Toindicatehowmuchcashisgeneratedandhowmuchisusedbyacompany.4.Whatarethethreemainactivitiesrelatedtocashflowsofabusiness?Operatingactivities,investingactivitiesandfinancingactivities.5.Whatisusuallysortedintothepartofoperatingactivities?Thepaymentforthepurchaseofinventoryandthepaymentofwages,taxesandinterest.Task3FillingintheBlanksListentotheconversationagainandfillintheblankswithwhatyou’veheard.Theincomestatementtellsusthenetincome,thatis,acompany’seconomicperformance,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。現金流入指收入，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？我認為沒有任何意義。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&AnswersHello,everyone.Let’sgoontostudyaccounts.Anaccountisabusinessdocumentusedtorecordandretainmonetaryinformationaboutacompany’stransaction.Separateaccountsareusedforeachtypeofasset,liabilityandcapital.Thecompany’sfullsetofaccountsarekeptinageneralledgerandaccountsaresometimescalledgeneralledgeraccounts.Anaccountmayhavedifferentforms,butineverycasetheaccountwillhavealeftsideandarightside,whicharecalleddebitsideand