New Words
financial a.
statement n.
balance n.
sheet n.
operation n.
accounting n.
business n.
creditor n.
owner n.
equilibrium n.
equal a.
asset n.
liabilities n.
equity n.
profit n.
loss n.
income n.
expense n.
generate vt.
cost n.
produce vt.
deduct vt.
net a.
position.n.
compile vt.
capital n.
單詞
財政的, 金融的
借貸表；結(jié)算表；報告書
收支平衡；收支差額
（紙之）一張；報紙
運(yùn)轉(zhuǎn), 操作, 實施
會計學(xué), 清算帳目
商業(yè)；商行；企業(yè)
債主；債權(quán)人
所有人，業(yè)主
平衡, 均衡
相等的, 均等的
資產(chǎn)
債務(wù),負(fù)債
公司普通股所有人之利益
利潤, 益處, 得益
損失, 浪費(fèi)
收入, 收益, 所得
費(fèi)用, 開支
產(chǎn)生, 發(fā)生
成本, 價錢, 代價
生產(chǎn)；制造
扣除
凈余的, 純粹的
狀態(tài)；狀況；情勢
編輯；編纂；匯編
資本, 資金
Phrases and Expressions
financial statements
balance sheet
operations statement
accounting period
equal to
owner's equity
refer to （as）
a profit and loss statement
an income and expense statement
gross income
gross profit
general expense
selling expense
net income
net profit
statement of changes in financial position
working capital
短語與詞組
財務(wù)報表
資產(chǎn)負(fù)債表
營業(yè)狀況表
會計期
相同的；等于
所有者權(quán)益
涉及；提到
損益計算書
損益計算書
毛收入
毛利（潤）
管理費(fèi)用
銷售費(fèi)用
凈收入
凈利潤
財務(wù)狀況變動表
流動資金
Notes
1.It shows what the business owns and what it owes to its creditors or its owners.財務(wù)報表表明該企業(yè)擁有的資產(chǎn)情況和欠債權(quán)人或股東的債務(wù)情況。
(1)it=financial statement
(2) what the business owns和what it owes to its creditors or its owners是名詞性從句，在句中做賓語。
(3)what the business owns=the things that the business owns該企業(yè)擁有的資產(chǎn)情況
what it owes to its creditors or its owners=the things that the business owes to its creditors or its owners該企業(yè)欠債權(quán)人或股東的債務(wù)情況。
business: a commercial enterprise or establishment企業(yè)：工商企業(yè)或工商設(shè)施
creditor: one to whom money or its equivalent is owed債權(quán)人：欠其金額或等同物的人
2.Assets = Liabilities + Owner's Equity資產(chǎn)=負(fù)債+所有者權(quán)益
asset n.①the entries on a balance sheet showing all properties, tangible and intangible, and claims against others that may be applied, directly or indirectly, to cover the liabilities of a person or business, such as cash, stock, and goodwill.【會計學(xué)】 資產(chǎn)負(fù)債：資產(chǎn)負(fù)債表總帳目，表明所有有形資產(chǎn)和無形資產(chǎn)，以及可直接或間接對他人財物提出所有權(quán)要求的，以償付某人或企業(yè)的債務(wù)，如現(xiàn)金，原料和信譽(yù)
②the entire property owned by a person, especially a bankrupt, that can be used to settle debts負(fù)債資產(chǎn)：某人尤指破產(chǎn)者所擁有的可以用來抵債的全部財產(chǎn)
liabilities n.the financial obligations entered in the balance sheet of a business enterprise負(fù)債，債務(wù)：某一企業(yè)的資產(chǎn)收支表上的財政債務(wù)
3.what it owns is equal to what it owes.它所擁有的資產(chǎn)與所欠的債務(wù)保持相等。
(1)"what it owns=the things that the business owns該企業(yè)所擁有的資產(chǎn)"是主語從句，在句中做主語。
"what it owes=the things that the business owes該企業(yè)所欠的債務(wù)"是名詞性從句，在句中做賓語。
(2)(be) equal to等于
equal:having the same quantity, measure, or value as another相當(dāng)?shù)模壕哂信c其他事物相同的數(shù)量、長度或價值
4.The balance that is left when these further expenses are deducted is called net income or net profit.在進(jìn)一步扣減這些費(fèi)用后剩下的余額就是凈收入或凈利潤。
(1)The balance…is called net income or net profit.(…)余額就是凈收入或凈利潤。
(2)(…)that is left when these further expenses are deducted在進(jìn)一步扣減這些費(fèi)用后剩下的（…）。
此句是有關(guān)系代詞tha引導(dǎo)的定語從句。該定語從句又是一個主從復(fù)合句，其中包括一個由when引導(dǎo)的時間狀語從句。
(3)call: to consider or regard as being of a particular type or kind; characterize稱作：考慮或認(rèn)為是某一特殊類別或種類；表示…特色：
例：I'd hardly call him a good manager.
我很難稱他為一位好的經(jīng)理。
5.It is compiled to show an increase or decrease in working capital during the accounting period and how the change arose.編制這一報表是為了說明在該會計期間流動資金的增加或減少，以及產(chǎn)生變化的情況。
(1)it=the statement of changes in financial position財務(wù)狀況變動表
(2)動詞不定式to show…是目的狀語。
(3)how the change arose是名詞性從句，做賓語。
financial a.
statement n.
balance n.
sheet n.
operation n.
accounting n.
business n.
creditor n.
owner n.
equilibrium n.
equal a.
asset n.
liabilities n.
equity n.
profit n.
loss n.
income n.
expense n.
generate vt.
cost n.
produce vt.
deduct vt.
net a.
position.n.
compile vt.
capital n.
單詞
財政的, 金融的
借貸表；結(jié)算表；報告書
收支平衡；收支差額
（紙之）一張；報紙
運(yùn)轉(zhuǎn), 操作, 實施
會計學(xué), 清算帳目
商業(yè)；商行；企業(yè)
債主；債權(quán)人
所有人，業(yè)主
平衡, 均衡
相等的, 均等的
資產(chǎn)
債務(wù),負(fù)債
公司普通股所有人之利益
利潤, 益處, 得益
損失, 浪費(fèi)
收入, 收益, 所得
費(fèi)用, 開支
產(chǎn)生, 發(fā)生
成本, 價錢, 代價
生產(chǎn)；制造
扣除
凈余的, 純粹的
狀態(tài)；狀況；情勢
編輯；編纂；匯編
資本, 資金
Phrases and Expressions
financial statements
balance sheet
operations statement
accounting period
equal to
owner's equity
refer to （as）
a profit and loss statement
an income and expense statement
gross income
gross profit
general expense
selling expense
net income
net profit
statement of changes in financial position
working capital
短語與詞組
財務(wù)報表
資產(chǎn)負(fù)債表
營業(yè)狀況表
會計期
相同的；等于
所有者權(quán)益
涉及；提到
損益計算書
損益計算書
毛收入
毛利（潤）
管理費(fèi)用
銷售費(fèi)用
凈收入
凈利潤
財務(wù)狀況變動表
流動資金
Notes
1.It shows what the business owns and what it owes to its creditors or its owners.財務(wù)報表表明該企業(yè)擁有的資產(chǎn)情況和欠債權(quán)人或股東的債務(wù)情況。
(1)it=financial statement
(2) what the business owns和what it owes to its creditors or its owners是名詞性從句，在句中做賓語。
(3)what the business owns=the things that the business owns該企業(yè)擁有的資產(chǎn)情況
what it owes to its creditors or its owners=the things that the business owes to its creditors or its owners該企業(yè)欠債權(quán)人或股東的債務(wù)情況。
business: a commercial enterprise or establishment企業(yè)：工商企業(yè)或工商設(shè)施
creditor: one to whom money or its equivalent is owed債權(quán)人：欠其金額或等同物的人
2.Assets = Liabilities + Owner's Equity資產(chǎn)=負(fù)債+所有者權(quán)益
asset n.①the entries on a balance sheet showing all properties, tangible and intangible, and claims against others that may be applied, directly or indirectly, to cover the liabilities of a person or business, such as cash, stock, and goodwill.【會計學(xué)】 資產(chǎn)負(fù)債：資產(chǎn)負(fù)債表總帳目，表明所有有形資產(chǎn)和無形資產(chǎn)，以及可直接或間接對他人財物提出所有權(quán)要求的，以償付某人或企業(yè)的債務(wù)，如現(xiàn)金，原料和信譽(yù)
②the entire property owned by a person, especially a bankrupt, that can be used to settle debts負(fù)債資產(chǎn)：某人尤指破產(chǎn)者所擁有的可以用來抵債的全部財產(chǎn)
liabilities n.the financial obligations entered in the balance sheet of a business enterprise負(fù)債，債務(wù)：某一企業(yè)的資產(chǎn)收支表上的財政債務(wù)
3.what it owns is equal to what it owes.它所擁有的資產(chǎn)與所欠的債務(wù)保持相等。
(1)"what it owns=the things that the business owns該企業(yè)所擁有的資產(chǎn)"是主語從句，在句中做主語。
"what it owes=the things that the business owes該企業(yè)所欠的債務(wù)"是名詞性從句，在句中做賓語。
(2)(be) equal to等于
equal:having the same quantity, measure, or value as another相當(dāng)?shù)模壕哂信c其他事物相同的數(shù)量、長度或價值
4.The balance that is left when these further expenses are deducted is called net income or net profit.在進(jìn)一步扣減這些費(fèi)用后剩下的余額就是凈收入或凈利潤。
(1)The balance…is called net income or net profit.(…)余額就是凈收入或凈利潤。
(2)(…)that is left when these further expenses are deducted在進(jìn)一步扣減這些費(fèi)用后剩下的（…）。
此句是有關(guān)系代詞tha引導(dǎo)的定語從句。該定語從句又是一個主從復(fù)合句，其中包括一個由when引導(dǎo)的時間狀語從句。
(3)call: to consider or regard as being of a particular type or kind; characterize稱作：考慮或認(rèn)為是某一特殊類別或種類；表示…特色：
例：I'd hardly call him a good manager.
我很難稱他為一位好的經(jīng)理。
5.It is compiled to show an increase or decrease in working capital during the accounting period and how the change arose.編制這一報表是為了說明在該會計期間流動資金的增加或減少，以及產(chǎn)生變化的情況。
(1)it=the statement of changes in financial position財務(wù)狀況變動表
(2)動詞不定式to show…是目的狀語。
(3)how the change arose是名詞性從句，做賓語。