【文章內(nèi)容簡介】 e of turnover. First, there are stocks, which include stocks of raw materials and finished goods together with the value of any work in progress on unfinished products. ? current assets 流動資產(chǎn) ? high rate of turnover 高周轉(zhuǎn)率 ? stocks 庫存 2020/6/30 Chen Jianhui 35 Secondly, there are debtors, an item which covers any money that is owed to ABC. Some of this owed money may be accounted for by loans that ABC has made, for the borrowers must pay ABC back to some future date, but probably most of this owed money is accounted for by trade debt and accrued ine. ? debtor 債務(wù)人 trade debt 商業(yè)債務(wù) .accrued ine 應(yīng)計收入 a 2020/6/30 Chen Jianhui 36 Thirdly, there are shortterm investments, which include the value of any securities which ABC might own. ? shortterm investment 短期投資 ? securities 證券；債券；國債 2020/6/30 Chen Jianhui 37 Fourthly, there is the value of ABC’s cash at bank and in hand, which covers its bank deposits and any notes and coins it holds. 2020/6/30 Chen Jianhui 38 The total value of ABC’s assets is ￡ 680m plus ￡ 320m, or ￡ 1000m in all. However, this figure gives a generous view of what ABC is worth because ABC also owes some money to other people. ? m=million 百萬 ? in all 總計 2020/6/30 Chen Jianhui 39 The balance sheet allows for this partly in section 3, called current liabilities. These liabilities show the money which ABC owes to others and which it must pay within the next year. ? current liabilities 流動負(fù)債 2020/6/30 Chen Jianhui 40 This money falls into two groups. First, there are shortterm borrowings, which cover loans that must be repaid within one year. These loans might include money borrowed from the bank along with money borrowed by issuing certain types of security which have to be repaid within one year. ? shortterm borrowings 短期借款 2020/6/30 Chen Jianhui 41 Secondly, there are other current creditors, which cover any money owed to other businesses as trade credit and accruals together with any money owed to the government, ? trade credit 商業(yè)信用，貿(mào)易信貸 指一個公司與另一個公司進(jìn)行貿(mào)易時向其提供的信貸 ? accrual n. 應(yīng)計（費用） 2020/6/30 Chen Jianhui 42 such as national insurance contributions, which it has to pay on behalf of its employees, and value added tax and corporation tax, which is a tax on pany profits. ? national insurance contributions 為雇員支付給國民保險機構(gòu)的保險費 ? value added tax（ VAT） 增值稅 按照貨物或勞務(wù)發(fā)票上價值的百分比征收的稅。 ? corporation tax 公司稅 在支付股息前計算的，對公司利潤應(yīng)該征收的稅款。 2020/6/30 Chen Jianhui 43 The value of ABC’s current liabilities are printed in brackets to show that they should be deducted from the value of its assets to give a better view of its worth. ? deduct: 減去，扣除 2020/6/30 Chen Jianhui 44 The way this deduction is done is to deduct the total value of current liabilities, ￡ 200m, from the total value of current assets, ￡ 320m, and so produce a figure of ￡ 120m which is shown in section 4 as current assets. ? deduction 減去，扣除 ? current assets 凈流動資產(chǎn) 2020/6/30 Chen Jianhui 45 This ￡ 120m is then added to the ￡ 680m for fixed assets to give a figure of ￡ 800m, which is shown in section 5 as total assets less current liabilities. ? less 減去，扣除 2020/6/30 Chen Jianhui 46 Essentially, section 6, 7 and 8 show how this worth of ￡ 800m was financed, a point confirmed in section 9 which shows these three sections totaling ￡ 800m. ? finance: 融資 2020/6/30 Chen Jianhui 47 Section 6 covers noncurrent liabilities. These are the sums that ABC owes to others but need not pay to them for at least one year. ? noncurrent liabilities 非流動負(fù)債 2020/6/30 Chen Jianhui 48 They mostly prise medium and longterm borrowings which cover all loans due for repayment after one year, including any types of security that must be repaid after one year. ? medium and longterm borrowings 中長期借款 2020/6/30 Chen Jianhui 49 One small part of the profits that it has retained is shown in section 7 as provisions for liabilities and charges. This covers sums set aside for specific purposes such as, perhaps, restructuring costs or redundancy payments. ? provisions for liabilities and charges 負(fù)債和費用備付金 ? restructuring costs 調(diào)整債務(wù)結(jié)構(gòu)的成本（用更長期限的借款代替一種借款） ? redundancy payments 解雇費（對被解雇工人的一種補貼） 2020/6/30 Chen Jianhui 50 Section 8, capital and reserves, shows the other sources of funds available to ABC. ￡ 250m has been raised by selling securities called shares to ABC’s owner, but this ￡ 250m is divided into calledup share capital and share premium account. 第 8部分是 資本和公積金 ，它顯示了 ABC獲得資金的其它來源。通過出售被叫做ABC所有者 股份 的證券 籌集 了 25,000萬英鎊，但這 25,000萬英鎊被分為 實收股份資本 和 股票溢價帳戶 。 ? share premium 股票溢價 為買股票而支付的高于股票面值的金額 ? share premium account 股票溢價帳戶 指公司股東的一部分基金，由購買新的股票溢價構(gòu)成。股票面值是公司的名義資本。 2020/6/30 Chen Jianhui 51 The next item, profit and loss account, covers all ABC’s retained profits except the ￡ 5m shown in section 7. The last item, revaluation reserve, is simply a bookkeeping item. ? profit and loss account 損益帳戶 ? retained profit 保留利潤，未分配利潤 指公司為擴大、增資而予以保留未分配給各股東的利潤。 ? revaluation reserve 重新定值的公積金 2020/6/30 Chen Jianhui 52 Suppose ABC finds that some of its assets, such as its land and buildings have recently risen in value, and suppose it wants to include the new value in item 1 of the balance sheet. Then the total value of item 5 will also rise. 2020/6/30 Chen Jianhui 53 This means that the value of item 9 will be less than the value of item 5 unless some other change is made. So ABC will raise the value of the revaluation reserve by just enough to ensure that item 9 now equals the new item 5. Finally, note that the total value of section 8 is called total shareholders’ funds. ? total shareholders’ funds 股東基金總額 2020/6/30 Chen Jianhui 54 Table Balan