商務英語必備1000字 Unit19

商務英語必備1000字 Unit19

balance sheet資產負債表
　　accounts receivable
　　應收帳款
　　Accounts receivable are treated as a current asset on a balance sheet.
　　應收帳款在資產負債表上被視為流動資產。
　　accumulated depreciation
　　備抵折舊
　　The accumulated depreciation shall be presented as the contra account of the fixed asset.
　　備抵折舊應列於固定資產下的抵銷科目。
　　asset
　　n. 資產
　　The courts have frozen the assets of the fund's two partners.
　　法院已凍結該基金兩名合夥人的資產。
　　balance sheet
　　資產負債表
　　Grant Group's balance sheet shows a big profit.
　　格蘭特集團的資產負債表顯示大幅獲利。
　　contributed capital
　　實繳股本
　　The bank currently has contributed capital of approximately $25 million.
　　該銀行目前有將近兩千五百萬美元的實繳股本。
　　fixed asset
　　固定資產
　　Fixed assets normally include items such as land, buildings, equipment, etc.
　　固定資產通常包括如：土地、建築物、設備等。
　　liability
　　n. 負債
　　The unsold inventory is a huge liability for the company.
　　未售出的庫存品造成公司鉅額負債。
　　notes payable
　　應付票據
　　This action would reduce notes payable on the balance sheet.
　　這項行動將會降低資產負債表上應付票據的金額。
　　prepaid expense
　　預付款項
　　Prepaid expenses are a small part of the balance sheet.
　　預付款項是資產負債表上的一個小項。
　　retained earnings
　　保留盈餘
　　These expenses will likely decrease retained earnings.
　　這些費用可能會減少保留盈餘。
　　stockholders' equity
　　股東權益
　　Stockholders' equity is equal to the company's assets minus its liabilities.
　　股東權益相當於公司資產減去負債。