商务英语1000必备单词 Unit 19 Balance Sheet 资产负债表（MP3+lrc）

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[00:02.15]accounts receivable	应收帐款accounts receivable	应收帐款
[00:04.21]Accounts receivable are treated as a current asset on a balance sheet.	应收帐款在资产负债表上被视为流动资产。
[00:09.97]accumulated depreciation	备抵折旧
[00:12.55]The accumulated depreciation shall be presented as the contra account of the fixed asset.	备抵折旧应列于固定资产下的抵销科目。
[00:18.92]asset	资产
[00:20.34]The courts have frozen the assets of the fund's two partners.	法院已冻结该基金两名合伙人的资产。
[00:24.89]balance sheet	资产负债表
[00:26.70]Grant Group's balance sheet shows a big profit.	格兰特集团的资产负债表显示大幅获利。
[00:30.25]contributed capital	实缴股本
[00:32.30]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。
[00:38.47]fixed asset	固定资产
[00:40.14]Fixed assets normally include items such as land, buildings, equipment, etc.	固定资产通常包括如：土地、建筑物、设备等。
[00:46.54]liability	负债
[00:47.99]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。
[00:52.41]notes payable	应付票据
[00:54.10]This action would reduce notes payable on the balance sheet.	这项行动将会降低资产负债表上应付票据的金额。
[00:58.51]prepaid expense	预付款项
[01:00.58]Prepaid expenses are a small part of the balance sheet.	预付款项是资产负债表上的一个小项。
[01:05.36]retained earnings	保留盈余
[01:07.10]These expenses will likely decrease retained earnings.	这些费用可能会减少保留盈余。
[01:11.48]stockholders' equity	股东权益
[01:14.30]Stockholders' equity is equal to the company's assets minus its liabilities.	股东权益相当于公司资产减去负债。

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商务英语1000必备单词 Unit 19 Balance Sheet 资产负债表（MP3+lrc）