商务英语必备1000字（22）

文章作者 100test 发表时间 2008:01:25 09:11:54
来源 100Test.Com百考试题网

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 depreciation
备抵折旧
The accumulated depreciation shall be presented as the contra account of the fixed 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 funds 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 Groups 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 inventory is a huge liability for the company.
未售出的库存品造成公司巨额负债。

notes payable
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 earnings
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 equity
股东权益
Stockholders equity is equal to the companys assets minus its liabilities.
股东权益相当於公司资產减去负债。