《金融英語聽說》Unit4

實用文檔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)譯文男：啊，你總算從銀行回來了。女：是，剛到。銀行信貸部的經(jīng)理說，他們可以從我們提交給他們的財務(wù)報表中了解企業(yè)的業(yè)績。男：完全正確。他可以把一年的財務(wù)報表與下一年的財務(wù)報表進(jìn)行對比。這樣特別有助于了解公司的財務(wù)狀況。女：我知道了，如果我們要從銀行借錢，我們就必須準(zhǔn)備會計報告，向銀行提供所有有關(guān)企業(yè)經(jīng)營、投資以及融資活動的財務(wù)報表。男：對。銀行經(jīng)理要閱讀這些財務(wù)報表，獲取會計報表所含的信息，以便作決定。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)譯文女：現(xiàn)在讓我們復(fù)習(xí)會計主體概念。舉個例子。一個理發(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，其中只有一半，即15,000美元，是企業(yè)經(jīng)營所得的凈收入。另一半15,000美元是出售他個人所有的摩托艇的收入。對他這樣做財務(wù)報告，你們怎么看？男：老板大錯特錯。按照會計主體概念，他應(yīng)該把來自于企業(yè)——一個經(jīng)濟(jì)單位——經(jīng)營的收入與他的私有財產(chǎn)的出售所得收入分開記賬，他的個人財產(chǎn)屬于另一個經(jīng)濟(jì)單位，不屬于該企業(yè)。女：太棒了。經(jīng)營主體分離的做法有助于更好地了解理發(fā)店的財務(wù)狀況。金融英語聽說-教師用書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)譯文男：教授，麻煩您告訴我哪些項目應(yīng)該劃歸為企業(yè)資產(chǎn)？女：好吧。嗯??企業(yè)的資產(chǎn)是有望在未來獲利的項目。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：都是流動資產(chǎn)。男：哪一項更具流動性，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，它是流動性最強(qiáng)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)譯文女：好了，我們現(xiàn)在來復(fù)習(xí)會計等式。我們都知道，會計等式表明了資產(chǎn)、負(fù)債和業(yè)主所有者之間的關(guān)系。它是會計編制財務(wù)報表時使用的基本工具。這個等式很有意思，對吧？男：是很有意思。我發(fā)現(xiàn)按照會計等式來解釋資產(chǎn)負(fù)債表非常容易。你看，資產(chǎn)通常在會計等式的左邊，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。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.譯文女：好消息！我們?nèi)ツ曩I的那塊地的價格現(xiàn)在大幅上漲。男：太好了。我們現(xiàn)在可以把它作為一項收入記錄到損益帳戶里了。女：絕對不行。難道你忘了會計收入確認(rèn)原則嗎?如果固定資產(chǎn)的市場價格高于成本，在資產(chǎn)變現(xiàn)之前不能把多出的金額作為收入項目記入損益賬戶。男：哦，對啊。就是說固定資產(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！我再也不會忘記了。Dialog2W:Excuseme.Wouldyoupleasehelpmereadabalancesheet?Idon’tunderstandthesenumbersonthebalancesheet,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.Doyouknowthatthebalancesheethasanothername?Itistheformalname,astatementoffinancialposition.Soyoucanlearnaboutthefinancialpositionofthecompanyafteryou’vereadthebalancesheet.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。這個表分為三個部分：資產(chǎn)、負(fù)債和業(yè)主權(quán)益或者叫資本。左手邊的這部分告訴我們資產(chǎn)的總額，包括固定資產(chǎn)和流動資產(chǎn)。對,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)債按期限分流動負(fù)債和長期負(fù)債，這些數(shù)字告訴我們該企業(yè)欠別人多少錢，比如說其他企業(yè)、個人或銀行。他們被稱為債權(quán)人。好，我們再看看資本。這部分告訴我們該企業(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。你知道這個表還有一個名字嗎？其書面名稱是財務(wù)狀況表。所以你看了它之后就可以了解該公司的財務(wù)狀況。Dialog3W:Doyouknowthereareseveralreasonswhycarefulanalysisoffinancialstatementsisnecessary?M:Ofcourse,Iknow.First,financialstatementsaregeneral-purposestatements.Secondly,therelationshipsbetweenamountsonsuccessivefinancialstatementsarenotobviouswithoutanalysis.Andthirdly,usersoffinancialstatementsmaybeinterestedinseeinghowwellacompanyisperforming.W:Excellent.Nowwouldyoupleaseanalyzethesestatements?M:Sorry.Icouldnotdoitwellforlackoftheoriesandexperience.Question:Whataretheusersofthefinancialstatementsinterestedinaccordingtotheman?Theyareinterestedintheperformanceofacompany.譯文女：你知道為什么有必要分析財務(wù)報表嗎？男：我當(dāng)然知道。首先，財務(wù)報表是多用途報表。其次，連續(xù)報表的數(shù)據(jù)之間的關(guān)系如果不進(jìn)行分析不容易看出來。最后，報表的使用者可能感興趣的是看到公司的業(yè)績?nèi)绾巍Ｅ悍浅０簟，F(xiàn)在請你分析一下這些報表，好嗎？男：對不起。我分析不了，因為我缺乏必要的理論和經(jīng)驗。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.譯文女：嗨，約翰遜。你把資產(chǎn)負(fù)債表中的流動資產(chǎn)弄錯了。正確數(shù)字應(yīng)該是2,000美元。不是3,000美元。男：??！這可是個大錯誤。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)該是一千萬美元，與負(fù)債的總額相等。Dialog2W:Hi,Johnson!Whatarethese?M:Theyarecommercialinvoices,vouchers,receipts,shipmentdocumentsandsalesslips.W:Whydoyoustillkeepthesepastdocuments?M:Theyareobjectiveevidencetosupporttheaccountingentriesandrecords.W:Allright.Theobjectivityprinciplerequiresthatentriesintheaccountingrecordsbebasedonobjectiveevidence.譯文女：嗨，約翰遜！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：你保留這些過去的單據(jù)干嘛？男：它們是會計賬項和記錄的客觀證據(jù)啊。女：是啊。會計的客觀性原則要求會計記錄的項目都要以客觀證據(jù)為基礎(chǔ)。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.譯文女：下午好！霍華德先生。這是我們的會計報表以及相關(guān)的文件。你會看到，這些報告含有幾個部分。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。男：現(xiàn)金流動表和收益表呢？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)的報告。LongConversationsConversation1EntriesofFinancialStatementsScripts&AnswersW:Goodmorning,everyone.Todaywearegoingtostudyhowtoclassifythefinancialstatements’entries.Therearesomefinancialstatements’entriesontheblackboard.Pleasetell,whereeachentrywouldappear,inabalancesheetorinanincomestatement.Ifitisabalancesheetitem,isitanasset,aliability,orowner’sequity?Er,now…whowillcomeandhaveatry?M:Letmehaveatry.AsfarasI’mconcerned,accountspayable,mortgagepayable,notespayablecanbeclassifiedasliabilitiesonthebalancesheet.W:Welldone.Johnson.Comeon!M:Ithink,accountsreceivable,interestreceivable,cash,suppliesandlandmustbeclassifiedasassetsandputontheleft-handsideofthebalancesheet.ButIdon’tknowwherebuildingsare?Dotheybelongtoowner’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.譯文女：大家早上好。今天我們要學(xué)習(xí)如何對財務(wù)報表的賬項進(jìn)行分類。黑板上是一些財務(wù)報表的賬項，請說明每一項應(yīng)該記到資產(chǎn)負(fù)債表還是損益表。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)在誰來試試？男：我來試試。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。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?，F(xiàn)金、辦公用品、設(shè)備、樓房和土地都應(yīng)歸到資產(chǎn)項目。那么資產(chǎn)負(fù)債表上的所有者權(quán)益項目是什么？女：我認(rèn)為留存收益是一項所有者權(quán)益，還有股本。它也是所有者權(quán)益項目。男：還有一些收入和支出項目。我覺得它們應(yīng)該屬于損益表的項目。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)用都是損益表的項目。男：損益表上還有一些其他項目，例如，所得稅支出、利息收入、營業(yè)收入、稅前收入等。把這些項目經(jīng)過計算，我們可以得到凈收入和每股的收益。女：非常好。謝謝你?，F(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!I’mreadingastatementofcashflows.Itismyhomework.Ishouldgiveaninterpretationonthestatementtomorrow,butIdon’tunderstandit.W:Thestatementofcashflows?Letmehavealook.M:Hereyouare.Iknowthattheincomestatementwilltellusthenetincome,whichindicatesacompany’seconomicperformance.Butwhatisthestatementofcashflows?Cancashflowinandoutaswaterdoes?Weusuallypayforgoodsincash,buthowdoescashflowinorflowout?W:Takeiteasy,Johnson.Ibelieveyou’llmakeitclear,anyway.Thestatementofcashflowsjustshowsthecashinflowsandoutflowsofacompanyduringaperiodoftime.Cashinflowsarereferredtoasthereceiptsincashandcashoutflowsjusttellthepaymentsincashmadebyacompany.M:Whydoweneedtoproducethestatement?Itismeaningless,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,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。我知道損益表會告訴我們凈收入，這表明公司的經(jīng)營業(yè)績。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間內(nèi)現(xiàn)金流進(jìn)流出的狀況。現(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表呢？我認(rèn)為沒有任何意義。女：不是沒意義。對于公司的投資人和債權(quán)人來說，意義可真是大著呢，因為他們要了解公司在某一時段的經(jīng)營中實際獲得的現(xiàn)金數(shù)額和實際花費(fèi)了多少現(xiàn)金。我的老師說在三個主要財務(wù)報表中，如果我們弄懂了現(xiàn)金流動的賬目要素，現(xiàn)金流動表是最容易編制的。這些賬項按照三項公司活動進(jìn)行分類。男：哪三項公司活動？女：經(jīng)營活動、投資活動和融資活動。男：哦。我有點(diǎn)明白了。女：經(jīng)營活動是指公司日常業(yè)務(wù)部分，如支付購買庫存的費(fèi)用和支付工資、稅款和利息的費(fèi)用等。男：所以投資活動就是與買賣某些證券或債券有關(guān)的業(yè)務(wù)活動，即資產(chǎn)負(fù)債表上的長期資產(chǎn)類。女：對。融資活動是所有者或債權(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現(xiàn)金。例如，從所有者那里收來的現(xiàn)金投資，貸款所得的現(xiàn)金款項或者用于還貸的現(xiàn)金支付等，都應(yīng)歸為融資活動。男：所以會計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)營類的、投資類的和融資類的。女：不錯。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)備報表時，還要確定賬項的類別呢。女：別擔(dān)心。實踐多了你就會懂得更多。男：太謝謝了，蘇珊。我欠你一個人情。女：你太客氣了。Scripts&AnswersHello,everyone.Let’sgoontostudyaccounts.Anaccountisabusinessdocumentusedtorecordandretainmonetaryinformationaboutacompany’stransaction.Separateaccountsareusedforeachtypeofasset,liabilityandcapital.Thecompany’sfullsetofaccountsarekeptinageneralledgerandaccountsaresometimescalledgeneralledgeraccounts.Anaccountmayhavedifferentforms,butineverycasetheaccountwillhavealeftsideandarightside,whicharecalleddebitsideandcreditsiderespective