金融英語(yǔ)聽說(shuō)

1、Unit4Listencarefullyandchoosethebestanswertothequestionaftereachdialog.Scripts&AnswersDialog1M:Well,yourebackatlastfromthebank.W:Yes,justnow.ThemanageroftheCreditDepartmentsaidthattheywilllearnabouttheeconomicperformanceofourbusinessfromthefinancialstatementssubmittedtothem.M:Exactly.Hecanmakeacompa

2、risonbetweenthefinancialstatementsofoneyearwiththoseofthenextyear.Itisparticularlyhelpfulinunderstandingacompanysfinancialposition.W:Iunderstandthatifwewanttoborrowmoneyfromabank,weshouldprepareaccountingreportsandsubmittothebankourfinancialstatementsonalltheactivitiesofoperating,investingandfinanci

3、ngofourcompany.M:Yes.Themanagerwillreadthestatementsandgetthedataimpliedbytheaccountingreportsinordertomakedecision.Question:Whatneedtobesubmittedtothebankaccordingtothedialog?(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

4、銀行借錢，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。Dialog2W:Nowletsreviewtheentityconcept.Thereisanexamplehere.Wehaveabusiness,abarbershop,asexample.Thebalanceoftheownersequityaccountis$30,000attheendoftheyear.Theownerexplainsthatonlyhalfofthatamount$15,000isthenetincom

5、efromoperationsofthebusiness.Theother$15,000isthereceiptfromthesaleofhisprivatemotorboat.Whatdoyouthinkofhiswayofmakingthefinancialreport?M:Theownerisallwet.Accordingtotheentityconcept,heshouldaccountforthemoneygeneratedbythebusinessoneeconomicunitseparatelyfromthemoneygeneratedbythesaleofanitembelo

6、ngingnottothebusinessbuttohisprivatepropertyasecondeconomicunit.W:Thumbsup!Infact,thisseparationmakesitpossibletoviewthebarbershopsfinancialpositionclearly.Question:Whatcanwelearnfromtheexample?(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

7、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。金融英語(yǔ)聽說(shuō)-教師用書762:18:30PMDialog3M:Professor,wouldyoupleasetellmewhatmustbeclassifiedasbusinessassets?W:Thatsallright.Erassetsofabusinessaretheitemsexpectedtobeofbenef

8、itinthefuture.Land,buildings,andequipmentareexamplesofplantassets.M:Whataboutcash,accountsreceivable,andnotesreceivableduewithinayearorless?W:Theyareallcurrentassets.M:Whichismoreliquid,demanddepositwithabankoraccountsreceivable?W:Demanddeposit,ofcourse.Itisthemostliquidotherthancash.Question:Whicho

9、fthefollowingisNOTmentionedasanasset?(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。Dialog4W:Allright,nowletsreviewtheaccountingequation.Itisknownthattheaccountingequationshowstherelation

10、shipamongassets,liabilitiesandownersequity.Theequationisthebasictoolusedbyaccountantswhentheypreparefinancialstatements.Itisveryinteresting,isntit?M:Yes,itis.Ifinditiseasyforustoexplainabalancesheetaccordingtotheequation.Yousee,assetsusuallyappearontheleft-handsideoftheaccountingequationandliabiliti

11、esandownersequityontheright-handsideoftheaccountingequation.W:Liabilitiesandownersequityarethelegalandeconomicclaimsagainsttheassets.Thetwosidesarealwaysequaltoeachother,thatis,thetwosidesmustbekeptinbalance.M:Thisisthereasonthatthestatementoffinancialpositioniscalledabalancesheet.Question:Whichofth

12、efollowingstatementsisNOTcorrect?(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。ShortAnswerQuestionsListencarefullyandanswerthequestionafterea

13、chdialog.Scripts&AnswersDialog1W:Goodnews!Thecurrentpriceofthepieceoflandweboughtlastyearhasincreasedgreatly.M:Wonderful!Nowwecanpostitasanitemofrevenueintheprofitandlossaccount.W:Absolutelynot.Dontyouremembertherevenuerecognitionprinciple?Ifthemarketpriceofafixedassetgoeshigherthanitsoriginalcost,t

14、hehigheramountcantberecordedasrevenueintheincomeaccountsbeforeitisconvertedintocash.M:Oh.Yes.Thatmeansanygainsfromafixedassetwillnotberecordeduntiltheassetissoldandthepaymentisreceived.Ertherevenuerecognitionprinciple!Illneverforgetit.Question:Whenwilltheentrybepostedasrevenueintheincomestatement?wh

15、entheassetissoldandconvertedintocash.譯文女：好消息！我們?nèi)ツ曩I的那塊地的價(jià)格現(xiàn)在大幅上漲。男：太好了。我們現(xiàn)在可以把它作為一項(xiàng)收入記錄到損益帳戶里了。女：絕對(duì)不行。難道你忘了會(huì)計(jì)收入確認(rèn)原則嗎?如果固定資產(chǎn)的市場(chǎng)價(jià)格高于成本，在資產(chǎn)變現(xiàn)之前不能把多出的金額作為收入項(xiàng)目記入損益賬戶。男：哦，對(duì)啊。就是說(shuō)固定資產(chǎn)的收益只能在資產(chǎn)出售變現(xiàn)后才能登入賬戶。嗯?收入確認(rèn)原則！我再也不會(huì)忘記了。Dialog2W:Excuseme.Wouldyoupleasehelpmereadabalancesheet?Idontunderstandthesenumbersonthe

16、balancesheet,andIwanttoknowwhatIcangetfromthelistsofassets,liabilitiesandcapital.M:Allright.Letshavealook.Abalancesheet,er.ofABCCompany.Itisdividedintothreesections:assets,liabilities,andownersequityorcapital.Thesectionontheleft-handsidetellsthetotalamountofassets,fixedassetsandcurrentassets.Yes,you

17、see,cash,accountsreceivable,furnitureandfixtures,equipment,buildings.Theyareallclassifiedasassetsownedbythecompany.Thesectionontheright-handsideindicatestheliabilityandownersequityorcapital.Liabilitiesaredividedintocurrentliabilitiesandlong-termliabilitiesaccordingtotheirterms,andthenumbersheretellu

18、showmuchthecompanyowestoothers,suchasotherbusinesses,individuals,orbanks.Theyarecalledcreditors.OK,nowletsreadthecapital.Thisparttellshowmuchtheownerhasinvestedinthebusiness.Thetotalamountofliabilitiesandcapitalmustbeequaltotheamountofassets.Doyouknowthatthebalancesheethasanothername?Itistheformalna

19、me,astatementoffinancialposition.Soyoucanlearnaboutthefinancialpositionofthecompanyafteryouvereadthebalancesheet.Question:Whataretheytalkingabout?Theyaretalkingabouthowtoreadabalancesheet.譯文女：打擾了，幫我看看這份資產(chǎn)負(fù)債表好嗎？我不懂表上的這些數(shù)字，而且還想知道從這些資產(chǎn)、負(fù)債和資本中究竟可以了解到什么。男：行。讓我們看看。資產(chǎn)負(fù)債表，嗯ABC公司的。這個(gè)表分為三個(gè)部分：資產(chǎn)、負(fù)債和業(yè)主權(quán)益或者叫資本。左

20、手邊的這部分告訴我們資產(chǎn)的總額，包括固定資產(chǎn)和流動(dòng)資產(chǎn)。對(duì),你看，現(xiàn)金、應(yīng)收賬款、辦公用品、辦公設(shè)施、設(shè)備、樓房。它們都?xì)w類為這個(gè)公司的資產(chǎn)。右手邊的這部分顯示了負(fù)債和業(yè)主權(quán)益或資本。負(fù)債按期限分流動(dòng)負(fù)債和長(zhǎng)期負(fù)債，這些數(shù)字告訴我們?cè)撈髽I(yè)欠別人多少錢，比如說(shuō)其他企業(yè)、個(gè)人或銀行。他們被稱為債權(quán)人。好，我們?cè)倏纯促Y本。這部分告訴我們?cè)撈髽I(yè)業(yè)主投資了多少錢給企業(yè)。負(fù)債和業(yè)主權(quán)益的總額必須與資產(chǎn)總額相等。你知道這個(gè)表還有一個(gè)名字嗎？其書面名稱是財(cái)務(wù)狀況表。所以你看了它之后就可以了解該公司的財(cái)務(wù)狀況。Dialog3W:Doyouknowthereareseveralreasonswhycarefula

21、nalysisoffinancialstatementsisnecessary?M:Ofcourse,Iknow.First,financialstatementsaregeneral-purposestatements.Secondly,therelationshipsbetweenamountsonsuccessivefinancialstatementsarenotobviouswithoutanalysis.Andthirdly,usersoffinancialstatementsmaybeinterestedinseeinghowwellacompanyisperforming.W:

22、Excellent.Nowwouldyoupleaseanalyzethesestatements?M:Sorry.Icouldnotdoitwellforlackoftheoriesandexperience.Question:Whataretheusersofthefinancialstatementsinterestedinaccordingtotheman?Theyareinterestedintheperformanceofacompany.譯文女：你知道為什么有必要分析財(cái)務(wù)報(bào)表嗎？男：我當(dāng)然知道。首先，財(cái)務(wù)報(bào)表是多用途報(bào)表。其次，連續(xù)報(bào)表的數(shù)據(jù)之間的關(guān)系如果不進(jìn)行分析不容易看出來(lái)。

23、最后，報(bào)表的使用者可能感興趣的是看到公司的業(yè)績(jī)?nèi)绾?。女：非常棒。現(xiàn)在請(qǐng)你分析一下這些報(bào)表，好嗎？男：對(duì)不起。我分析不了，因?yàn)槲胰狈Ρ匾睦碚摵徒?jīng)驗(yàn)。ve heard, and then simulateListeningandSimulatingListentothedialogsandfillintheblankswithwhatyouthedialogsinpairs.Scripts&AnswersDialog1W:Hi,Johnson.Youhavemadeanerrorincurrentassetsonthebalancesheet.Therightnumbershouldbe$2,0

24、00.Itisnot$3,000.M:Oops!Itisaseriousmistake.Thankyou,MissLi.W:Notatall.Becarefulthen.Sothetotalamountofassetsshouldbe$10,000,000.Itisequaltothetotalamountofliabilities.譯文女：嗨，約翰遜。你把資產(chǎn)負(fù)債表中的流動(dòng)資產(chǎn)弄錯(cuò)了。正確數(shù)字應(yīng)該是2,000美元。不是3,000美元。男：??！這可是個(gè)大錯(cuò)誤。謝謝你啊，李小姐。女：不用謝。以后小心?，F(xiàn)在資產(chǎn)總額應(yīng)該是一千萬(wàn)美元，與負(fù)債的總額相等。Dialog2W:Hi,Johnson!What

25、arethese?M:Theyarecommercialinvoices,vouchers,receipts,shipmentdocumentsandsalesslips.W:Whydoyoustillkeepthesepastdocuments?M:Theyareobjectiveevidencetosupporttheaccountingentriesandrecords.W:Allright.Theobjectivityprinciplerequiresthatentriesintheaccountingrecordsbebasedonobjectiveevidence.譯文女：嗨，約翰

26、遜！這都是些什么？男：商業(yè)發(fā)票、記賬單證、收據(jù)、運(yùn)輸單據(jù)和銷售憑單等。女：你保留這些過(guò)去的單據(jù)干嘛？男：它們是會(huì)計(jì)賬項(xiàng)和記錄的客觀證據(jù)啊。女：是啊。會(huì)計(jì)的客觀性原則要求會(huì)計(jì)記錄的項(xiàng)目都要以客觀證據(jù)為基礎(chǔ)。Dialog3W:Goodafternoon,Mr.Howard.Hereareouraccountingreportsandtherelevantdocuments.Youwillnoticethatthereportscontainseveralsections.M:Yes.Ivenoticedthat.Youvepreparedacompletebreakdownofalltheacco

27、unts.W:Yeah.Assetsaccountsandliabilitiesaccountsarepresentedinthefirstsectionandthereserveandequityaccountsarestatedonthenextpage.M:Wherearethestatementofcashflowsandprofitandlossstatement?W:Theyarehere,underthebalancesheet.M:Yeah,Ivegotthem.Thankyou,Ms.Lin.Itisveryconsiderateofyoutopresentsodetaile

28、dreports.譯文女：下午好！霍華德先生。這是我們的會(huì)計(jì)報(bào)表以及相關(guān)的文件。你會(huì)看到，這些報(bào)告含有幾個(gè)部分。男：是的。我已經(jīng)注意到了。你們編制了所有賬戶的全部細(xì)目。女：是。資產(chǎn)賬戶和負(fù)債賬戶在第一部分，公積金賬戶和權(quán)益賬戶在下一頁(yè)。男：現(xiàn)金流動(dòng)表和收益表呢？女：在這兒，資產(chǎn)負(fù)債表的下面。男：啊，看到了。林女士，謝謝你這么細(xì)心準(zhǔn)備了如此詳細(xì)的報(bào)告。LongConversationsConversation1EntriesofFinancialStatementsScripts&AnswersW:Goodmorning,everyone.Todaywearegoingtostudyhowtoc

29、lassifythefinancialstatementsentries.Therearesomefinancialstatementsentriesontheblackboard.Pleasetell,whereeachentrywouldappear,inabalancesheetorinanincomestatement.Ifitisabalancesheetitem,isitanasset,aliability,orownersequity?Er,nowwhowillcomeandhaveatry?M:Letmehaveatry.AsfarasImconcerned,accountsp

30、ayable,mortgagepayable,notespayablecanbeclassifiedasliabilitiesonthebalancesheet.W:Welldone.Johnson.Comeon!M:Ithink,accountsreceivable,interestreceivable,cash,suppliesandlandmustbeclassifiedasassetsandputontheleft-handsideofthebalancesheet.ButIdontknowwherebuildingsare?Dotheybelongtoownersequity?W:I

31、dontthinkso.Buildingsareanitemofassets,asortoffixedasset,ofcourse.M:Soisequipment.Ivegotit.Cash,supplies,equipment,buildings,andlandareallclassifiedasitemsofassets.Butwhataretheitemsofownersequityonthebalancesheet?W:Retainedearnings,Ithink.Itisanitemofownersequity.Capitalstock,Ithinkitiscertainlyani

32、temofownersequity.M:Thereareseveralitemsofrevenueandexpense.Ithinktheyareitemsintheincomestatement.W:Absolutelyright.Salesrevenue,consultingrevenue,advertisingexpenses,rentexpenses,salaries&wagesexpensesandutilitiesexpensesaretheitemsintheincomestatement.M:Therearesomeotheritemsintheincomestatement,

33、forexample,incometaxexpenses,interestrevenue,operatingincome,incomebeforetaxes.Andwecangetnetincomeandearningspersharebycomputingalltheelementsinthisstatement.W:Excellent.Thankyou.Nowletsgotothenextchapter.Itisaboutthestatementofcashflows.譯文女：大家早上好。今天我們要學(xué)習(xí)如何對(duì)財(cái)務(wù)報(bào)表的賬項(xiàng)進(jìn)行分類。黑板上是一些財(cái)務(wù)報(bào)表的賬項(xiàng)，請(qǐng)說(shuō)明每一項(xiàng)應(yīng)該記到資產(chǎn)負(fù)債表

34、還是損益表。如果是資產(chǎn)負(fù)債表，那么它是資產(chǎn)、負(fù)債、還是所有者權(quán)益？嗯?現(xiàn)在誰(shuí)來(lái)試試？男：我來(lái)試試。我認(rèn)為，應(yīng)付賬款、應(yīng)付按揭款、應(yīng)付票據(jù)都應(yīng)該歸為資產(chǎn)負(fù)債表的負(fù)債。女：不錯(cuò)。約翰遜。加油！男：我認(rèn)為應(yīng)收賬款、應(yīng)收利息、現(xiàn)金、辦公用品和土地必須歸類到資產(chǎn)，放在資產(chǎn)負(fù)債表的左邊。但我不明白樓房應(yīng)該放在哪里呢？是歸所有者權(quán)益嗎？女：我認(rèn)為不是。樓房應(yīng)該歸于資產(chǎn)類，當(dāng)然是固定資產(chǎn)。男：設(shè)備也是。我知道了。現(xiàn)金、辦公用品、設(shè)備、樓房和土地都應(yīng)歸到資產(chǎn)項(xiàng)目。那么資產(chǎn)負(fù)債表上的所有者權(quán)益項(xiàng)目是什么？女：我認(rèn)為留存收益是一項(xiàng)所有者權(quán)益，還有股本。它也是所有者權(quán)益項(xiàng)目。男：還有一些收入和支出項(xiàng)目。我覺得它們應(yīng)該

35、屬于損益表的項(xiàng)目。女：完全正確。銷售收入、咨詢收入、廣告費(fèi)用、租金費(fèi)用、薪水和工資支出以及水電煤氣費(fèi)用都是損益表的項(xiàng)目。男：損益表上還有一些其他項(xiàng)目，例如，所得稅支出、利息收入、營(yíng)業(yè)收入、稅前收入等。把這些項(xiàng)目經(jīng)過(guò)計(jì)算，我們可以得到凈收入和每股的收益。女：非常好。謝謝你。現(xiàn)在我們進(jìn)入下一章。這一章是關(guān)于現(xiàn)金流量表。W:Hi,Johnson!Whatareyoudoinghere?M:Hi,Susan!Imreadingastatementofcashflows.Itismyhomework.Ishouldgiveaninterpretationonthestatementtomorrow,bu

36、tIdontunderstandit.W:Thestatementofcashflows?Letmehavealook.M:Hereyouare.Iknowthattheincomestatementwilltellusthenetincome,whichindicatesacompanyseconomicperformance.Butwhatisthestatementofcashflows?Cancashflowinandoutaswaterdoes?Weusuallypayforgoodsincash,buthowdoescashflowinorflowout?W:Takeiteasy,

37、Johnson.Ibelieveyoullmakeitclear,anyway.Thestatementofcashflowsjustshowsthecashinflowsandoutflowsofacompanyduringaperiodoftime.Cashinflowsarereferredtoasthereceiptsincashandcashoutflowsjusttellthepaymentsincashmadebyacompany.M:Whydoweneedtoproducethestatement?Itismeaningless,Ithink.W:No.Itisreallyme

38、aningfultoinvestorsandcreditorsofthecompany,becausetheymaywanttoknowhowmuchactualcashacompanysoperationsgenerateduringaperiodandhowthatcashisused.Ourteachertoldusthatitistheeasiesttoprepareofthethreeprimaryfinancialstatementsifweunderstandthecashflowitems.Theyareclassifiedaccordingtoonlythreemainact

39、ivities.M:Whatarethethreemainactivities?W:Operatingactivities,investingactivitiesandfinancingactivities.M:Oh,Ivegotsomethingaboutit.W:Operatingactivitiesarereferredtoastheday-to-daybusinessofacompany.Thepaymentforthepurchaseofinventoryandthepaymentofwages,taxesandinterestaretheexamples.M:Soinvesting

40、activitiesarerelatedtobuyingandsellingsomesecuritiesorbonds,thatis,long-termassetsonthebalancesheet.W:Exactly.Financingactivitiesarethetransactionsofthebusinesswithitsownersandcreditors.Theywillshowthecashpaymenttoorcashreceiptfromthem.Forexample,cashreceivedfromownersinvestment,cashproceedsfromaloa

41、n,orcashpaymentstorepayloanswouldallbeclassifiedunderfinancingactivities.M:Sowhatanaccountanthastodoistoexamineeverycheckanddepositsliphehaswritteninthepastyear,andthenclassifythemintothreeparts:operating,investingandfinancing.W:Excellent.Youvemadegreatprogress.Youcangetit,Ibelieve.M:Alittle.Ihaveto

42、makejudgmentindecidingwhichpartsomeitemsgointowhenIprepareastatementofcashflows.W:Dontworry.Youllknowmorewhileyouhavemorepractice.M:Thanksalot,Susan.Ioweyouone.W:Yourewelcome.Questions1to5arebasedontheconversationyouvejustheard.1. WhatisJohnsonshomework?Hishomeworkistogiveaninterpretationonthestatem

43、entofcashflows.2. Whichofthethreefinancialstatementsistheeasiesttoprepare?Thestatementofcashflows.3. Whatisthefunctionofthestatementofcashflows?Toindicatehowmuchcashisgeneratedandhowmuchisusedbyacompany.4. Whatarethethreemainactivitiesrelatedtocashflowsofabusiness?Operatingactivities,investingactivi

44、tiesandfinancingactivities.5. Whatisusuallysortedintothepartofoperatingactivities?Thepaymentforthepurchaseofinventoryandthepaymentofwages,taxesandinterest.Task3FillingintheBlanksListentotheconversationagainandfillintheblankswithwhatyouveheard.Theincomestatementtellsusthenetincome,thatis,acompanyseco

45、nomicperformance,譯文女：你好，約翰遜。你在忙什么？男：你好，蘇珊。我正在看一份現(xiàn)金流量表。這是我的作業(yè)。明天我要解釋這份報(bào)表，可我根本看不懂。女：現(xiàn)金流量表？我看看。男：給你。我知道損益表會(huì)告訴我們凈收入，這表明公司的經(jīng)營(yíng)業(yè)績(jī)。但現(xiàn)金流量表是什么呢？現(xiàn)金能夠像水那樣流進(jìn)流出嗎？我們常常付現(xiàn)金購(gòu)物，可現(xiàn)金怎么流進(jìn)流出呢？女：別著急。約翰遜。我相信你肯定能夠弄清楚的?，F(xiàn)金流量表只是告訴我們公司在一段時(shí)間內(nèi)現(xiàn)金流進(jìn)流出的狀況?，F(xiàn)金流入指收入，現(xiàn)金流出表示公司的現(xiàn)金支出。男：為什么要編制這種報(bào)表呢？我認(rèn)為沒有任何意義。女：不是沒意義。對(duì)于公司的投資人和債權(quán)人來(lái)說(shuō)，意義可真是大著呢，因

46、為他們要了解公司在某一時(shí)段的經(jīng)營(yíng)中實(shí)際獲得的現(xiàn)金數(shù)額和實(shí)際花費(fèi)了多少現(xiàn)金。我的老師說(shuō)在三個(gè)主要財(cái)務(wù)報(bào)表中，如果我們弄懂了現(xiàn)金流動(dòng)的賬目要素，現(xiàn)金流動(dòng)表是最容易編制的。這些賬項(xiàng)按照三項(xiàng)公司活動(dòng)進(jìn)行分類。男：哪三項(xiàng)公司活動(dòng)？女：經(jīng)營(yíng)活動(dòng)、投資活動(dòng)和融資活動(dòng)。男：哦。我有點(diǎn)明白了。女：經(jīng)營(yíng)活動(dòng)是指公司日常業(yè)務(wù)部分，如支付購(gòu)買庫(kù)存的費(fèi)用和支付工資、稅款和利息的費(fèi)用等。男：所以投資活動(dòng)就是與買賣某些證券或債券有關(guān)的業(yè)務(wù)活動(dòng)，即資產(chǎn)負(fù)債表上的長(zhǎng)期資產(chǎn)類。女：對(duì)。融資活動(dòng)是所有者或債權(quán)人與企業(yè)之間的交易。它們顯示出是現(xiàn)金付款給所有者或債權(quán)人還是從他們那里收來(lái)現(xiàn)金。例如，從所有者那里收來(lái)的現(xiàn)金投資，貸款所得的

47、現(xiàn)金款項(xiàng)或者用于還貸的現(xiàn)金支付等，都應(yīng)歸為融資活動(dòng)。男：所以會(huì)計(jì)要做的是檢查他前一年經(jīng)手的所有支票和銀行存款憑單，然后把他們分類為3部分：經(jīng)營(yíng)類的、投資類的和融資類的。女：不錯(cuò)。你進(jìn)步很快。我相信你能夠弄清楚的。男：只是一點(diǎn)點(diǎn)。準(zhǔn)備報(bào)表時(shí)，還要確定賬項(xiàng)的類別呢。女：別擔(dān)心。實(shí)踐多了你就會(huì)懂得更多。男：太謝謝了，蘇珊。我欠你一個(gè)人情。女：你太客氣了。Scripts&AnswersHello,everyone.Letsgoontostudyaccounts.Anaccountisabusinessdocumentusedtorecordandretainmonetaryinformationabo

48、utacompanystransaction.Separateaccountsareusedforeachtypeofasset,liabilityandcapital.Thecompanysfullsetofaccountsarekeptinageneralledgerandaccountsaresometimescalledgeneralledgeraccounts.Anaccountmayhavedifferentforms,butineverycasetheaccountwillhavealeftsideandarightside,whicharecalleddebitsideandcreditsiderespectively.Adebitentryisanamountrecord