高级财务英语课件unit-1

Unit 1 Financial Reporting,Listening Activity,Topic 1 Fanancial Statements,Writing Activity,Speaking Activity,Reading Activity,Key concepts,balance sheet 资产负债表 cash flow statement 现金流量表 fanancial statements/reports 财务报表 income statement/profit and loss statement 企业所得表/利润表或损益表 consolitated financial statements 合并财务报表 annual reports 年度报告 VAT(value added tax) 增值税,Listening Activity,Task 1 Task 2 Word Bank: constitute revenue creditor asset liabilities,constitute v. If a number of things or people constitute something, they are the parts or members that form it. 构成;组成,1. Volunteers constitute more than 95% of The Center's work force. 该中心95%以上的工作人员是志愿者。,2. 英格兰 、 威尔士 、 苏格兰和北爱尔兰组成联合王国。 England, Wales, Scotland, and Northern Ireland constitute the United kingdom.,revenue n. money that a company, organization, or government receives from people.(公司、组织的)收入，收益;（政府的）财政收入，税收,1. Revenue from brown goods, including televisions and hi-fis, rose nearly 12 per cent. 包括电视机和高保真音响在内的黑色家电的销售收入增加了将近12%。,2. The Commissioners of Inland Revenue control British national taxes.,国家税收委员管理英国全国的税收。,creditor n. Your creditors are the people who you owe money to. 债权人;债主;贷方,1. The creditor has the debtor's land transferred to him in settlement. 债权人可在清算中将债务人的土地转归自己.,2. 当银行发放一笔三万美元的房屋抵押贷款时,它是债权人. A bank is a creditor when it issues a $ 30,000 mortgage.,asset n. 1. (pl.) The assets of a company or a person are all the things that they own.资产；财产 2. 有用的物（或人）；财富,1. They must prove they own £250,000 of realisable assets. 他们必须证明拥有25万英镑的可变现财产。 2. The company closed down operations and began liquidating its assets in January. 公司停止了各项业务，于1月份开始变卖资产。 3. 总理知道他的个人形象是他最重要的政治资产。 The Prime Minister knows that his personal image is his greatest political asset.,liability n. 1. (pl.) the sums of money which it owes. 负债；债务 2. 累赘；负累；负担,1. The company had assets of $138 million and liabilities of $120.5 million. 这家公司资产为1.38亿美元，负债为1.205亿美元。,2. 汤姆的伤使他成为全队的累赘。 Because of his injury Tom was just a liability to the team.,Task 3 Supplementary task Word Bank: MD&A entrepreneur overhead 管理费用 shore up fiscal coffer dip （迅速的）下降,entrepreneur n. a person who sets up businesses and business deal 企业家,1. An entrepreneur is more than just a risk taker. He is a visionary.企业家不仅要能承担风险，还应富于远见。,enterprise n. 企业 enterprising adj. 有事业心的;有创新精神的;有胆识的,shore up 支撑;支持;加强,1. Sarkozy's stimulus plan aims to shore up the automobile sector. 萨科齐的刺激计划的一部分将用来提振法国的汽车行业。,2. 他们企图用增加税收的办法来挽救日益衰落的经济。 They tried to shore up the failing economy by means of tax increases.,fiscal adj. that relates to government money or public money, especially taxes.(政府)财政的;国库的;(尤指)税收的,fiscal policy 财政政策 fiscal year 财政/会计年度 fiscal deficit 财政赤字,coffer n. 1. 保险箱 2. 财源;金库;资金,1. The proceeds from the lottery go towards sports and recreation, as well as swelling the coffers of the government. 彩票收入用于发展体育和娱乐产业，同时还用来充实国库。 2. Large public and private companies have long been contributors to Tory party coffers. 长期以来，大型的上市公司和私营企业一直在为保守党捐助资金。,Writing Activity,Word Bank: equity entity affiliate subsidiary associate joint venture 合资企业,equity n. 资产净值；公平； adj. 股票的,1. 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。 2. One guy gave me advice about my equity investments. 有个人甚至给我股票投资提建议.,entity n. something that exists separately from other things and has a clear identity of its own实体,1. A debtor is a person or an entity that is the subject of a bankruptcy action. 破产债务人是指作为破产诉讼主体的一个人或一实体。,2. As a separate legal entity, the corporation must pay taxes. 作为一个独立的法律实体, 公司必须纳税。,affiliate n. an organization which is officially connected with another, larger organization or is a member of it 成员组织；附属机构；分会 v. 隶属于;并入 (to/with),1. The International Development Association ( IDA ) is an affiliate of the World Bank. 国际开发协会 ( IDA ) 是世界银行的附属机构。 2. Last week, he clarified: I do not affiliate myself to any organisation. 上周，他澄清说自己不属于任何组织。,subsidiary n. a company which is part of a larger and more important company附属公司;子公司 adj. 辅助的;附带的;次要的,1. The company is a wholly-owned subsidiary of a large multinational. 这是一家大型跨国企业的全资子公司。,2. 子公司应拥有多大的权力和自治,是一个重要的课题。 The question of how much power and autonomy a subsidiary should have is a critical subject.,associate n. 同事;合作人;伙伴 adj. (用于等级或头衔前，表示稍有不同或略低）副的，准的,1. He had to consult his associate before continuing. 在继续之前他不得不和他的合伙人商量。,2. associate director 副经理/所长 associate professor 副教授 associate editor 副编辑 associate member 准会员,venture v. 冒险 n. 风险项目（或活动);冒险事业,1. How you finance a business is critical to the success of your venture. 如何融资对企业的成功至关重要。 2. The King's Reach hotel was built as a speculative venture but never completed. 金里奇酒店本来是作为一个投机性的风险项目建设的，但一直没有完工。 3. Don't venture into the jungle without a guide. 没有向导,不要冒险到丛林里去。,Reading Activity,Task 1 Word Bank: wear out 磨损 book value 账面价值 write down 减少价值 write off 抵销 market value 市场价值,Task 2 Word Bank: primary market 初级市场 OTC(over-the-counter) market 场外交易市场 AIM(Alternative Investmen