引导语：金融英语unit4,由应届毕业生培训网整理而成，谢谢您的阅读。
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)
译文
男： 啊，你总算从银行回来了。 女： 是，刚到。银行信贷部的经理说，他们可以从我们提交给他们的财务报表中 了解企业的业绩。 男： 完全正确。他可以把一年的财务报表与下一年的财务报表进行对比。这样特 别有助于了解公司的财务状况。 女： 我知道了，如果我们要从银行借钱，我们就必须准备会计报告，向银行提供 所有有关企业经营、投资以及融资活动的财务报表。 男： 对。银行经理要阅读这些财务报表，获取会计报表所含的信息，以便作决定。
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)
译文
女： 现在让我们复习会计主体概念。举个例子。一个理发店在年底其业主权益账 户余额是30,000 美元。老板解释说，其中只有一半，即15,000 美元，是企业经营所得的净收入。另一半15,000 美元是出售他个人所有的摩托艇的收 入。对他这样做财务报告，你们怎么看? 男： 老板大错特错。按照会计主体概念，他应该把来自于企业——一个经济单 位——经营的收入与他的私有财产的出售所得收入分开记账，他的个人财产 属于另一个经济单位，不属于该企业。 女： 太棒了。经营主体分离的做法有助于更好地了解理发店的财务状况。
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) 译文
男： 教授，麻烦您告诉我哪些项目应该划归为企业资产? 女： 好吧。嗯⋯⋯企业的资产是有望在未来获利的项目。比如土地、房屋、设备 等都是固定资产。 男： 那么现金、应收账款以及一年内到期的应收票据属于什么呢? 女： 都是流动资产。 男： 哪一项更具流动性，银行活期存款还是应收账款? 女： 当然是银行活期存款。除现金外，它是流动性最强的'。
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)
译文
女： 好了，我们现在来复习会计等式。我们都知道，会计等式表明了资产、负债 和业主所有者之间的关系。它是会计编制财务报表时使用的基本工具。这个 等式很有意思，对吧? 男： 是很有意思。我发现按照会计等式来解释资产负债表非常容易。你看，资产 通常在会计等式的左边，而负债和业主权益在其右边。 女： 负债和业主权益是法律和经济上对资产的要求权益。这两边总是相等，即两 边必须保持平衡。 男： 这就是资产负债表被叫做平衡表的原因。
书香门第
