财务报表词汇详解

财务报表(词汇详解)

2006-12-19

Notes

1.It shows what the business owns and what it owes to its creditors or its owners.财务报表表明该企业拥有的资产情况和欠债权人或股东的债务情况。

(1)it=financial statement

(2) what the business owns和what it owes to its creditors or its owners是名词性从句，在句中做宾语。

(3)what the business owns=the things that the business owns该企业拥有的资产情况

what it owes to its creditors or its owners=the things that the business owes to its creditors or its owners该企业欠债权人或股东的债务情况。

business: a commercial enterprise or establishment企业：工商企业或工商设施

creditor: one to whom money or its equivalent is owed债权人：欠其金额或等同物的人

2.Assets = Liabilities + Owner's Equity资产=负债+所有者权益

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.【会计学】资产负债：资产负债表总帐目，表明所有有形资产和无形资产，以及可直接或间接对他人财物提出所有权要求的，以偿付某人或企业的债务，如现金，原料和信誉

②the entire property owned by a person, especially a bankrupt, that can be used to settle debts负债资产：某人尤指破产者所拥有的可以用来抵债的全部财产

liabilities n.the financial obligations entered in the balance sheet of a business enterprise负债，债务：某一企业的资产收支表上的财政债务

3.what it owns is equal to what it owes.它所拥有的资产与所欠的债务保持相等。

(1)"what it owns=the things that the business owns该企业所拥有的资产"是主语从句，在句中做主语。

"what it owes=the things that the business owes该企业所欠的债务"是名词性从句，在句中做宾语。

(2)(be) equal to等于

equal:having the same quantity, measure, or value as another相当的：具有与其他事物相同的数量、长度或价值

4.The balance that is left when these further expenses are deducted is called net income or net profit.在进一步扣减这些费用后剩下的余额就是净收入或净利润。

(1)The balance…is called net income or net profit.(…)余额就是净收入或净利润。

(2)(…)that is left when these further expenses are deducted在进一步扣减这些费用后剩下

的（…）。

此句是有关系代词tha引导的定语从句。该定语从句又是一个主从复合句，其中包括一个由when引导的时间状语从句。

(3)call: to consider or regard as being of a particular type or kind; characterize称作：考虑或认为是某一特殊类别或种类；表示…特色：

例：I'd hardly call him a good manager.

我很难称他为一位好的经理。

5.It is compiled to show an increase or decrease in working capital during the accounting period and how the change arose.编制这一报表是为了说明在该会计期间流动资金的增加或减少，以及产生变化的情况。

(1)it=the statement of changes in financial position财务状况变动表

(2)动词不定式to show…是目的状语。

(3)how the change arose是名词性从句，做宾语。