ENGLISH LANGUAGE IN ACCOUNTING
relation to total assets, the various items may be grouped under one caption, “Other Assets”.
其他资产。除了流动资产、固定资产或那些有特殊名目的资产以外的其它各种资产。例如：如果投资 数额很大的话，就要用投资这个名目。通常，公司对象专利和商誉这样的无形资产设立名目。在其它情况 下，也可能为递延性费用单独设立名目。但是，如果与总资产相比，数额不够大的话，也可以把这些不同 的项目放在一起，都列在一个名目“其它资产”下。
Current Liabilities. Debts which must be satisfied from current assets within next operation period, usually one year. Examples are accounts payable, notes payable, the current portion of long-term debt, and various accrued items as salaries payable and taxes payable.
流动负债。在下一个经营期间，通常是一年内必须用流动资产偿还的债务。应付账款、应付票据、长 期债务的当期分摊额，以及像应付工资和应付税款这些不同的应计项目都是流动负债。
Long-term Liabilities. Liabilities which are payable beyond the next year. The most common examples are bonds payable and mortgages payable. The example on next page shows a classified balance sheet of typical form.
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会计英语
Current Assets
Cash
Accounts Receivable Supplies Total Current Assets Fixed Assets
Land Buildings
Cleaning Equipment Delivery Equipment Total Fixed Assets Total assets
ABC Co. LTD. Classified Balance Sheet December 31, 19—
Assets
$20 500 65 000 1 500
$87 000
$68 000 133 500 39 000 22 500
Current Liabilities
Notes Payable Accounts Payable Income Taxes Payable Total Current Liabilities Long-term Liabilities Total Liabilities Owner?s Equity
Capital Stock Retained Earnings Total Owners? Equity
Liabilities $ Owners? Equity
263 000 $350 000 $26 000 36 000 18 000
$80 000
0
$225 000 45 000
$80 000
Total Liabilities & Owners? Equity
契据。下面是典型的分类资产负债表的例子：
270 000 $350 000 长期债务。在下一个经营期间通常是一年内不能偿还的负债。最常见的例子有：应付债券、应付抵押
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ENGLISH LANGUAGE IN ACCOUNTING
ABC 有限公司 资产负债表 19_ _年 12 月 31 日
流动资产
现金 应收账款 存货
流动资产总计 固定资产
土地 房屋 清洁设备 运输设备
固定资产总计 资产总计
流动负债
应付票据 应付账款 应付所得税
流动负债总计 长期负债 负债总计 业主权益
股本 保留盈余
业主权益总计 负债与业主权益总计
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资产
负债与业主权益
$20 500 65 000 1 500
$68 000 133 500 39 000 22 500
$26 000 36 000 18 000
$225 000 45 000 $87 000
263 000 $350 000
$80 000
0 $80 000
270 000 $350 000
会计英语
Unit Ten
Income Statement
第十单元 收入表
NATURE AND PURPOSE OF INCOME STATEMENT. An income statement is a financial statement showing the results of operations for a business by matching revenue and related ex- penses for a particular accounting period. It shows the net income or net loss.
收入表的意义 收入表（也称损益表）是财务报表的一种，它用收益和有关的费用相对照的方法反映 一个公司在某一会计期间的经营成果，它表示的是净收益或净亏损。
When we measure the net income earned by a business we are measuring its economic per- formance—its success or failure as a business enterprise. Stockholders, prospective investors, managers, bankers, and other creditors are anxious to see the latest available income statement and thereby to judge how well the company is doing.
我们衡量一个公司所赚得的净收入就是衡量其经营成果，即用它作为衡量一个企业组织的成功或失败 的标准。股东、可能的投资者、经理、银行以及其他债权人都急于看到公司所能提供的最近期间的收益情 况，以此来判断公司的经营状况。
Alternative titles for the Income Statement include Earnings Statement, Statement of Opera- tions, and Profit and Loss Statement. However, income statement is by far the most popular term for this important financial statement. In brief, we can say that an income statement is used to summarize the operating results of a business by matching the revenue earned during a given time period with the expenses incurred in obtaining that revenue.
收入表的其他名称有收益计算书、经营表、损益表。但是，收入表是这种重要的财务报表最常用的术 语。简言之，我们可以说收入表是某一期间所挣的收入与为获得此笔收入而发生的费用进行对照来汇总一 个公司的经营成果的报表。
Every business prepares an annual income statement, and most businesses prepare quarterly and monthly income statements as well. The period of time covered by an income statement is termed the company?s accounting period. This period may be a month, a quarter of a year, a year, or any other specified period of time. A 12-month accounting period used by an entity is called its fiscal year.
The fiscal year used by most companies coincides with the calendar year and ends on De- cember 31. However, some businesses select to use a fiscal year which ends on some other date. It may be convenient for the business to end its fiscal year during a slack season rather than during a time of peak business activity. The fiscal year of some governments, for example, begins on Oc- tober 1 and ends 12 months later on September 30.
每个公司都编制年度收入表，多数公司还编制季度或月份的收入表。收入表所包括的期间叫做公司的 会计期间。这个期间可以是一个月，一个季度，一年或任何其它具体规定的时间。为时 12 个月的会计期间 叫做一个会计年度。多数公司使用的会计年度与日历年度吻合，12 月 31 日结束。但是，有些公司选择使 用其它日期结束的会计年度。对于一公司来说，在业务淡季结束会计年度比在业务活动的高峰期结束会计 年度更方便。例如，美国联邦政府的会计年度是从 10 月 1 日开始，至 12 个月后的 9 月 30 日结束。
There are town common forms of income statement: the multiple-step income statement and the single-step income statement.
收入表有两种常用的格式：分步式收入表和单步式收入表。
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