金融英語(yǔ)聽(tīng)說(shuō)unit4

　　英語(yǔ)學(xué)習(xí)離不開(kāi)“聽(tīng)、說(shuō)、讀、寫(xiě)”，其中“聽(tīng)、說(shuō)”應(yīng)該是學(xué)習(xí)英語(yǔ)時(shí)優(yōu)先考慮培訓(xùn)的。下面是小編整理的金融英語(yǔ)聽(tīng)說(shuō)unit4，歡迎大家閱讀學(xué)習(xí)。

　　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(lái)了。 女：是，剛到。銀行信貸部的經(jīng)理說(shuō)，他們可以從我們提交給他們的財(cái)務(wù)報(bào)表中 了解企業(yè)的業(yè)績(jī)。 男：完全正確。他可以把一年的財(cái)務(wù)報(bào)表與下一年的財(cái)務(wù)報(bào)表進(jìn)行對(duì)比。這樣特 別有助于了解公司的財(cái)務(wù)狀況。 女：我知道了，如果我們要從銀行借錢(qián)，我們就必須準(zhǔn)備會(huì)計(jì)報(bào)告，向銀行提供 所有有關(guān)企業(yè)經(jīng)營(yíng)、投資以及融資活動(dòng)的財(cái)務(wù)報(bào)表。 男：對(duì)。銀行經(jīng)理要閱讀這些財(cái)務(wù)報(bào)表，獲取會(huì)計(jì)報(bào)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(xiàn)在讓我們復(fù)習(xí)會(huì)計(jì)主體概念。舉個(gè)例子。一個(gè)理發(fā)店在年底其業(yè)主權(quán)益賬 戶(hù)余額是30,000 美元。老板解釋說(shuō)，其中只有一半，即15,000 美元，是企業(yè)經(jīng)營(yíng)所得的凈收入。另一半15,000 美元是出售他個(gè)人所有的摩托艇的收 入。對(duì)他這樣做財(cái)務(wù)報(bào)告，你們?cè)趺纯?男：老板大錯(cuò)特錯(cuò)。按照會(huì)計(jì)主體概念，他應(yīng)該把來(lái)自于企業(yè)——一個(gè)經(jīng)濟(jì)單 位——經(jīng)營(yíng)的收入與他的私有財(cái)產(chǎn)的出售所得收入分開(kāi)記賬，他的個(gè)人財(cái)產(chǎn) 屬于另一個(gè)經(jīng)濟(jì)單位，不屬于該企業(yè)。 女：太棒了。經(jīng)營(yíng)主體分離的做法有助于更好地了解理發(fā)店的財(cái)務(wù)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(xiàng)目應(yīng)該劃歸為企業(yè)資產(chǎn)?女：好吧。嗯企業(yè)的資產(chǎn)是有望在未來(lái)獲利的項(xiàng)目。比如土地、房屋、設(shè)備 等都是固定資產(chǎn)。 男：那么現(xiàn)金、應(yīng)收賬款以及一年內(nèi)到期的應(yīng)收票據(jù)屬于什么呢?女：都是流動(dòng)資產(chǎn)。 男：哪一項(xiàng)更具流動(dòng)性，銀行活期存款還是應(yīng)收賬款?女：當(dāng)然是銀行活期存款。除現(xiàn)金外，它是流動(dòng)性最強(qiáng)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(xiàn)在來(lái)復(fù)習(xí)會(huì)計(jì)等式。我們都知道，會(huì)計(jì)等式表明了資產(chǎn)、負(fù)債 和業(yè)主所有者之間的關(guān)系。它是會(huì)計(jì)編制財(cái)務(wù)報(bào)表時(shí)使用的基本工具。這個(gè) 等式很有意思，對(duì)吧?男：是很有意思。我發(fā)現(xiàn)按照會(huì)計(jì)等式來(lái)解釋資產(chǎn)負(fù)債表非常容易。你看，資產(chǎn) 通常在會(huì)計(jì)等式的左邊，而負(fù)債和業(yè)主權(quán)益在其右邊。 女：負(fù)債和業(yè)主權(quán)益是法律和經(jīng)濟(jì)上對(duì)資產(chǎn)的要求權(quán)益。這兩邊總是相等，即兩 邊必須保持平衡。 男：這就是資產(chǎn)負(fù)債表被叫做平衡表的原因。