商务英语必备1000字 Unit22

　　balance sheet资产负债表
accounts receivable
应收帐款
Accounts receivable are treated as a current asset on a balance sheet.
应收帐款在资產负债表上被视為流动资產。
accumulated depreciation¹
备抵折旧
The accumulated depreciation shall be presented as the contra account of the fixed² asset.
备抵折旧应列於固定资產下的抵销科目。
asset
n. 资產
The courts have frozen the assets of the fund's two partners.
法院已冻结该基金两名合伙人的资產。
balance sheet
资產负债表
Grant Group's balance sheet shows a big profit.
格兰特集团的资產负债表显示大幅获利。
contributed capital
实缴股本
The bank currently has contributed capital of approximately $25 million.
该银行目前有将近两千五百万美元的实缴股本。
fixed asset
固定资產
Fixed assets normally include items such as land, buildings, equipment, etc.
固定资產通常包括如：土地、建筑物、设备等。
liability
n. 负债
The unsold inventory³ is a huge liability for the company.
未售出的库存品造成公司巨额负债。
notes payable⁴
应付票据
This action would reduce notes payable on the balance sheet.
这项行动将会降低资產负债表上应付票据的金额。
prepaid expense
预付款项
Prepaid expenses are a small part of the balance sheet.
预付款项是资產负债表上的一个小项。
retained earnings⁵
保留盈餘
These expenses will likely decrease retained earnings.
这些费用可能会减少保留盈餘。
stockholders' equity⁶
股东权益
Stockholders' equity is equal to the company's assets minus its liabilities.
股东权益相当於公司资產减去负债。

1 depreciation   

n.价值低落，贬值，蔑视，贬低

参考例句：

• She can't bear the depreciation of the enemy.她受不了敌人的蹂躏。
• They wrote off 500 for depreciation of machinery.他们注销了500镑作为机器折旧费。

2 fixed   

adj.固定的，不变的，准备好的；(计算机)固定的

参考例句：

• Have you two fixed on a date for the wedding yet?你们俩选定婚期了吗？
• Once the aim is fixed,we should not change it arbitrarily.目标一旦确定，我们就不应该随意改变。

3 inventory   

n.详细目录，存货清单

参考例句：

• Some stores inventory their stock once a week.有些商店每周清点存货一次。
• We will need to call on our supplier to get more inventory.我们必须请供应商送来更多存货。

4 payable   

adj.可付的，应付的，有利益的

参考例句：

• This check is payable on demand.这是一张见票即付的支票。
• No tax is payable on these earnings.这些收入不须交税。

5 earnings   

n.工资收人；利润，利益，所得

参考例句：

• That old man lives on the earnings of his daughter.那个老人靠他女儿的收入维持生活。
• Last year there was a 20% decrease in his earnings.去年他的收入减少了20%。

6 equity   

n.公正，公平，（无固定利息的）股票

参考例句：

• They shared the work of the house with equity.他们公平地分担家务。
• To capture his equity,Murphy must either sell or refinance.要获得资产净值，墨菲必须出售或者重新融资。