《金融英语听说》Unit4

《金融英语听说》Unit4《金融英语听说》Unit4《金融英语听说》Unit4资料仅供参考文件编号：2022年4月《金融英语听说》Unit4版本号：A修改号：1页次：1.0审核：批准:发布日期：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)

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。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)

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。金融英语听说-教师用书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)

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。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)

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。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.译文女：好消息！我们去年买的那块地的价格现在大幅上涨。男：太好了。我们现在可以把它作为一项收入记录到损益帐户里了。女：绝对不行。难道你忘了会计收入确认原则吗如果固定资产的市场价格高于成本，在资产变现之前不能把多出的金额作为收入项目记入损益账户。男：哦，对啊。就是说固定资产的收益只能在资产出售变现后才能登入账户。嗯⋯⋯收入确认原则！我再也不会忘记了。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.译文女：打扰了，帮我看看这份资产负债表好吗我不懂表上的这些数字，而且还想知道从这些资产、负债和资本中究竟可以了解到什么。男：行。让我们看看。资产负债表，嗯……ABC公司的。这个表分为三个部分：资产、负债和业主权益或者叫资本。左手边的这部分告诉我们资产的总额，包括固定资产和流动资产。对,你看，现金、应收账款、办公用品、办公设施、设备、楼房。它们都归类为这个公司的资产。右手边的这部分显示了负债和业主权益或资本。负债按期限分流动负债和长期负债，这些数字告诉我们该企业欠别人多少钱，比如说其他企业、个人或银行。他们被称为债权人。好，我们再看看资本。这部分告诉我们该企业业主投资了多少钱给企业。负债和业主权益的总额必须与资产总额相等。你知道这个表还有一个名字吗其

书面名称是财务状况表。所以你看了它之后就可以了解该公司的财务状况。Dialog3W:Doyouknowthereareseveralreasonswhycarefulanalysisoffinancialstatementsisnecessary?M:Ofcourse,Iknow.First,financialstatementsaregeneral-purposestatements.Secondly,therelationshipsbetweenamountsonsuccessivefinancialstatementsarenotobviouswithoutanalysis.Andthirdly,usersoffinancialstatementsmaybeinterestedinseeinghowwellacompanyisperforming.W:Excellent.Nowwouldyoupleaseanalyzethesestatements?M:Sorry.Icouldnotdoitwellforlackoftheoriesandexperience.Question:Whataretheusersofthefinancialstatementsinterestedinaccordingtotheman?Theyareinterestedintheperformanceofacompany.译文女：你知道为什么有必要分析财务报表吗

男：我当然知道。首先，财务报表是多用途报表。其次，连续报表的数据之间的关系如果不进行分析不容易看出来。最后，报表的使用者可能感兴趣的是看到公司的业绩如何。女：非常棒。现在请你分析一下这些报表，好吗

男：对不起。我分析不了，因为我缺乏必要的理论和经验。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.译文女：嗨，约翰逊。你把资产负债表中的流动资产弄错了。正确数字应该是2,000美元。不是3,000美元。男：啊！这可是个大错误。谢谢你啊，李小姐。女：不用谢。以后小心。现在资产总额应该是一千万美元，与负债的总额相等。Dialog2W:Hi,Johnson!Whatarethese?M:Theyarecommercialinvoices,vouchers,receipts,shipmentdocumentsandsalesslips.W:Whydoyoustillkeepthesepastdocuments?

M:Theyareobjectiveevidencetosupporttheaccountingentriesandrecords.W:Allright.Theobjectivityprinciplerequiresthatentriesintheaccountingrecordsbebasedonobjectiveevidence.译文女：嗨，约翰逊！这都是些什么

男：商业发票、记账单证、收据、运输单据和销售凭单等。女：你保留这些过去的单据干嘛？

男：它们是会计账项和记录的客观证据啊。女：是啊。会计的客观性原则要求会计记录的项目都要以客观证据为基础。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.译文女：下午好！霍华德先生。这是我们的会计报表以及相关的文件。你会看到，这些报告含有几个部分。男：是的。我已经注意到了。你们编制了所有账户的全部细目。女：是。资产账户和负债账户在第一部分，公积金账户和权益账户在下一页。男：现金流动表和收益表呢？

女：在这儿，资产负债表的下面。男：啊，看到了。林女士，谢谢你这么细心准备了如此详细的报告。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.译文女：大家早上好。今天我们要学习如何对财务报表的账项进行分类。黑板上是一些财务报表的账项，请说明每一项应该记到资产负债表还是损益表。如果是资产负债表，那么它是资产、负债、还是所有者权益？嗯⋯⋯现在谁来试试男：我来试试。我认为，应付账款、应付按揭款、应付票据都应该归为资产负债表的负债。女：不错。约翰逊。加油！男：我认为应收账款、应收利息、现金、办公用品和土地必须归类到资产，放在资产负债表的左边。但我不明白楼房应该放在哪里呢？是归所有者权益吗女：我认为不是。楼房应该归于资产类，当然是固定资产。男：设备也是。我知道了。现金、办公用品、设备、楼房和土地都应归到资产项目。那么资产负债表上的所有者权益项目是什么

女：我认为留存收益是一项所有者权益，还有股本。它也是所有者权益项目。男：还有一些收入和支出项目。我觉得它们应该属于损益表的项目。女：完全正确。销售收入、咨询收入、广告费用、租金费用、薪水和工资支出以及水电煤气费用都是损益表的项目。男：损益表上还有一些其他项目，例如，所得税支出、利息收入、营业收入、税前收入等。把这些项目经过计算，我们可以得到净收入和每股的收益。女：非常好。谢谢你。现在我们进入下一章。这一章是关于现金流量表。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,译文女：你好，约翰逊。你在忙什么

男：你好，苏珊。我正在看一份现金流量表。这是我的作业。明天我要解释这份报表，可我根本看不懂。女：现金流量表？我看看。

男：给你。我知道损益表会告诉我们净收入，这表明公司的经营业绩。但现金流量表是什么呢？现金能够像水那样流进流出吗我们常常付现金购物，可现金怎么流进流出呢？

女：别着急。约翰逊。我相信你肯定能够弄清楚的。现金流量表只是告诉我们公司在一段时间内现金流进流出的状况。现金流入指收入，现金流出表示公司的现金支出。男：为什么要编制这种报表呢？我认为没有任何意义。女：不是没意义。对于公司的投资人和债权人来说，意义可真是大着呢，因为他们要了解公司在某一时段的经营中实际获得的现金数额和实际花费了多少现金。我的老师说在三个主要财务报表中，如果我们弄懂了现金流动的账目要素，现金流动表是最容易编制的。这些账项按照三项公司活动进行分类。男：哪三项公司活动

女：经营活动、投资活动和融资活动。男：哦。我有点明白了。女：经营活动是指公司日常业务部分，如支付购买库存的费用和支付工资、税款和利息的费用等。男：所以投资活动就是与买卖某些证券或债券有关的业务活动，即资产负债表上的长期资产类。女：对。融资活动是所有者或债权人与企业之间的交易。它们显示出是现金付款给所有者或债权人还是从他们那里收来现金。例如，从所有者那里收来的现金投资，贷款所得的现金款项或者用于还贷的现金支付等，都应归为融资活动。男：所以会计要做的是检查他前一年经手的所有支票和银行存款凭单，然后把他们分类为3部分：经营类的、投资类的和融资类的。女：不错。你进步很快。我相信你能够弄清楚的。男：只是一点点。准备报表时，还要确定账项的类别呢。女：别担心。实践多了你就会懂得更多。男：太谢谢了，苏珊。我欠你一个人情。女：你太客气了。Scripts&AnswersHello,everyone.Let’sgoontostudyaccounts.Anaccountisabusinessdocumentusedtorecordandretainmonetaryinformationaboutacompany’stransaction.Separateaccountsareusedforeachtypeofasset,liabilityandcapital.Thecompany’sfullsetofaccountsarekeptinageneralledgerandaccountsaresometimescalledgeneralledgeraccounts.Anaccountmayhavedifferentforms,butineverycasetheaccountwillhavealeftsideandarightside,whicharecalleddebitsideand