BalanceSheetIncomeStatementCashFlowStatementAnalysisofFinancialStatementsSection

1BalanceSheetPart1

WorkplaceSpokenEnglish

FollowtheSamplesDialogue1Section1BalanceSheetA：Iwanttoknowhowmybusinessisdoing.Ineedtobuysomenewequipment.B：Ihavejustcompletedabalancesheetforyou.Iwasgoingtoemailittoyou.A：That’sgreat.Whatisabalancesheet?B：Abalancesheetisafinancialsnapshot（概要）ofhowabusinessisdoingatthemoment.A：WhatcanIlearnfromit?B：Itincludesasummaryofassetsandliabilities.Itcanshowuswhatthebusinessisworthatthattime.Abalancesheetcanalsoprovidealotofimportantinformationforthemanagers.A：Howoftenisabalancesheetusuallyprepared?B：Mostpeoplewantabalancesheetdoneeverymonth.A：OK.Thiswillhelpmegetanideaofhowwearedoing.Thankyouforyourpresentation.B：Youarewelcome.資產(chǎn)類年初數(shù)期末數(shù)負(fù)債及權(quán)益類年初數(shù)期末數(shù)流動資產(chǎn)：

流動負(fù)債：貨幣資金短期借款短期投資應(yīng)付票據(jù)應(yīng)收票據(jù)應(yīng)付賬款應(yīng)收股利預(yù)收賬款應(yīng)收利息其他應(yīng)付款應(yīng)收賬款應(yīng)付工資預(yù)付賬款應(yīng)付福利費應(yīng)收補貼款應(yīng)付股利其他應(yīng)收款應(yīng)交稅金存貨其他未交款待攤費用預(yù)提費用一年內(nèi)到期的長期債券投資預(yù)計負(fù)債資產(chǎn)負(fù)債表公司名稱：年月日單位：元Part1

WorkplaceSpokenEnglish1.FollowtheSamplesDialogue2Section1BalanceSheetA：Howmuchmoneydowehavereadilyavailable?Willthelastbalancesheettellmethat?B：Yes.Whatkindofmoneyareyoutalkingabout?Doyoumeaninshorttermassets?A：Yes.Ineedtoknowwhatkindofmoneywehaveinthecheckingaccount.B：Thebalancesheetwilltellyouthat,butthatbalancesheetisthreeweeksold.A：Isthereanotheronecomingoutsoon?B：Yes.A：Inaddition,Ihavebeenlookingoverthisbalancesheet.Iseesomethingthatconcernsme.B：Whatisit?DidIaddsomethingupwrong?Iwasinabitofarush.A：Thereisalotofmoneyowedtothebusinessforpurchasesbycustomers.B：Youaretalkingabouttheaccountsreceivables.Well,Iwillgotocollectthemassoonaspossible.···CompletethedialogueaccordingtotheChinesehints·你打算怎樣籌措這14萬美元的投資？我想從銀行借剩余的4萬美元。_______________________________________________________________________________Part1

WorkplaceSpokenEnglishSection1BalanceSheet

2.PutinUse12_______________________________________________________________________________假定銀行借給你4萬美元，根據(jù)你給我的數(shù)字讓我們把財務(wù)報表進(jìn)行匯總。_______________________________________________________________________________3右邊顯示資產(chǎn)是如何融資得到的：部分是通過銀行貸款和業(yè)主的所有者權(quán)益。投資在資產(chǎn)上的錢等于融資得到的錢。_______________________________________________________________________________Part1

WorkplaceSpokenEnglishSection1BalanceSheet

2.PutinUse45_______________________________________________________________________________我明白了為什么資產(chǎn)和債務(wù)被分成流動性的和非流動性的。_______________________________________________________________________________6Part2

IntensiveReadingSection1BalanceSheet

BalanceSheet(1)NewWordsandSpecialTerms1.property['pr?p?t?]

n. 性質(zhì)，財產(chǎn)2.concise[k?n'sa?s]

a. 簡潔的，簡明的3.specified['spes?fa?d]

a. 具體指定的4.assist[?'s?st]

v. 幫助，協(xié)助5.evaluate[?'v?lj?e?t] v. 評估評價6.strength[stre?θ]

n. 實力7.profitability[;pr?f?t?'b?l?t?]

n. 盈利能力8.creditor['kred?t?]

n. 債權(quán)人9.distribute[d?'str?bju?t]

v.分發(fā)，分配10.file[fa?l]

v.提交，提出11.analysis[?'n?l?s?s]

n.分析12.format['f?rm?t]

n.格式，結(jié)構(gòu)13.illustrate['?l?stre?t]

v.舉例說明，闡明14.distinct[d?'st??kt]

a.不同的，明顯的15.classified['kl?s?fa?d]

a.分類的16.comparison[k?m'p?r?s?n]

n. 比較

Part2

IntensiveReadingSection1BalanceSheet

BalanceSheet(1)NewWordsandSpecialTerms17.index['?ndeks]

n. 指標(biāo)18.derivable[d?'ra?v?b?l]

a. 可引出的19.ratio['re?????]

n. 比，比率20.designate['dez?gne?t]

v. 指定，選定21.intangible[?n't?nd??bl]

a. 無形的22.liquid['l?kw?d]

a. 流動的23.patent['p?tnt] n. 專利權(quán)24.franchise['fr?nt?a?z]

n. 特許經(jīng)營權(quán)25.privilege['pr?v?l?d?]

n. 特權(quán)26.satisfy['s?t?sfa?]

v. 償還，補償27.mortgage['m?rg?d?]

n. 抵押28.bond[b?nd]

n. 債券29.lease[li?s]

n. 租約，租期30.setforth 提出，宣布31.financialanalysis 財務(wù)分析32.currentassets 流動資產(chǎn)33.currentliabilities 流動負(fù)債Part2

IntensiveReadingSection1BalanceSheet

BalanceSheet(1)NewWordsandSpecialTerms34.long-termliabilities 長期負(fù)債35.retainedearnings 留存收益36.plantassets 固定資產(chǎn)37.operatingcycle 經(jīng)營周期38.notespayable 應(yīng)付票據(jù)39.leaseobligations 應(yīng)付租賃費40.contributedcapital 實收資本Part2

IntensiveReadingSection1BalanceSheet

BalanceSheet(1)ExercisesI.Answerthefollowingquestionsaccordingtothepassage.1.Whomarefinancialstatementsusefulfor?

2.Whatisthepurposeoffinancialstatements?

3.Whatdoesthebalancesheetshowus?

4.Howcanabalancesheetbecomemoreuseful?

5.Whatareplantassets?

————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————————Part2

IntensiveReadingSection1BalanceSheet

BalanceSheet(1)ExercisesII.Completethefollowingstatementsaccordingtothepassage.1.Financialstatementsshowthefinancialpositionofthebusinessattheendofthetimeperiodandalso_______________bywhichthebusinessarrivedatthisfinancialposition.2.

Inaddition,thesestatementsarefiledwithvarious_________________andbecomeamatterofpublicrecord.3.

Inpreparingthebalancesheet,itisnotnecessarytomake_______________ofthedata.4.

Anotherpointtonoteabouttheformofabalancesheetisthatcashisalwaysthefirstassetlisted;itisfollowedbyreceivables,supplies,andanyotherassetsthatwillsoonbeconvertedintocashor_________________.5.

Thiscurrentratioought,generally,tobeatleast2to1,thatis,currentassetsshouldbe_________________currentliabilities.6.Currentliabilitiesareobligationsduetobepaidorsettledwithin____________ortheoperatingcycle,whicheverislonger.Part2

IntensiveReadingSection1BalanceSheetBalanceSheet(1)ExercisesIII.Matchthefollowingphraseswiththeirmeanings.1.capitalstock 實收資本2.contributedcapital 財務(wù)分析3.notespayable 經(jīng)營周期4.leaseobligations 應(yīng)付票據(jù)5.financialanalysis 應(yīng)付租賃費6.currentliabilities 無形資產(chǎn)7.intangibleassets 留存收益8.operatingcycle 固定資產(chǎn)9.retainedearnings 流動負(fù)債10.plantassets 股本Part2

IntensiveReadingSection1BalanceSheet

BalanceSheet(1)ExercisesIV.Fillintheblankswiththewordsgivenbelow,andchangetheformwhennecessary.obligationclaimconsumptionexhaustcreditorresourcebenefitentityproduceentitleAssetsareprobablefutureeconomic__________obtainedorcontrolledbyacompanyresultofpasttransactionsorevents.Theyareusefulforcarryingouteconomicactivities,suchas__________,productionandexchange.Inotherwords,assetsaretheeconomic__________ofafirm,andtheyaregenerallyusedtohelp__________,eitherdirectlyorindirectly,futurecashinflowsforthefirm.Liabilitiesareprobablefuturesacrificesofeconomicbenefitsarisingfrompresent__________ofacompanytotransferassetsorprovideservicestoother__________inthefutureasaresultofpasttransactionorevents.Liabilitiesrepresentclaimsagainsttheborrower’sassets.Asweshallsee,theownersofabusinessalsohave__________onthecompany’sassets.Butintheeyesofthelaw,__________claimstakepriorityoverthoseoftheowners.Thismeansthatcreditorsare__________tobepaidinfull,evenifsuchpaymentwould__________theassetsofthebusinessandleavenothingforitsowners.Part2

IntensiveReadingSection1BalanceSheet

BalanceSheet(1)ExercisesV.TranslatethefollowingsentencesintoChinese.————————————————————————————————————1.Sincethesefinancialstatementsareinasensetheendproductoftheaccountingprocess,thestudentwhoacquiresaclearunderstandingofthecontentandmeaningoffinancialstatementswillbeinanexcellentpositiontoappreciatethepurposeoftheearlierstepsofreadingandclassifyingbusinesstransactions.————————————————————————————————————2.Oncewehavebecomefamiliarwiththeformandarrangementofthebalancesheetandwiththemeaningoftechnicaltermssuchasassets,liabilities,andowners’equity,itwillbeeasytoreadandunderstandareportonthefinancialpositionofabusiness.Part2

IntensiveReadingSection1BalanceSheet

BalanceSheet(1)ExercisesV.TranslatethefollowingsentencesintoChinese.————————————————————————————————————4.Abalancesheetconsistsofalistingoftheassetsandliabilitiesofabusinessandoftheowners’equity.————————————————————————————————————5.Theowners’equityinabusinessrepresentstheresourcesinvestedbytheowner;itisequaltothetotalassetsminustheliabilities.Theequityoftheownerisaresidualclaimbecausetheclaimsofthecreditorslegallycomefirst.————————————————————————————————————3.Thepurposeofabalancesheetistoshowthefinancialpositionofabusinessataparticulardate.Everybusinesspreparesabalancesheetattheendoftheyear,andmostcompaniesprepareoneattheendofeachmonth.Part2

IntensiveReadingSection1BalanceSheet

BalanceSheet(1)ExercisesVI.Caseproblems.PreparethebalancesheetbasedonthetrialbalanceofABCCompany.cashflows 現(xiàn)金流量governmentalagencies 政府機構(gòu)incomestatement 損益表thestatementofcashflow 現(xiàn)金流量表non-currentassets 非流動資產(chǎn)Part3ExtensiveReadingSection1BalanceSheetBalanceSheet(2)SpecialTermsSection2IncomeStatementPart1WorkplaceSpokenEnglishSection2IncomeStatement

1.FollowtheSamplesDialogue1A：Whatistheincomestatement?B：Itisalsosometimesreferredtoasprofitandlossstatement.Theincomestatementiscreatedtoshowtheresultsofoperationsforaperiodoftime.A：Whatarethefeaturesoftheincomestatement?B：Itisaflowreportwithdynamicaccountingelements—revenue,expenseandnetincome.A：Howoftenshouldwepreparetheincomestatement?B：Theseareusuallydoneonceamonth.Somebusinessesdon’tdothemeverymonth,butit’sagoodideatohaveitdonethatoften.A：Whydopeoplesaythatitisveryusefulforthedecisionmakersofabusiness?B：Anincomestatementgivesapersonanideaofwhatthebusinessdidthatmonth.It’sgoodinformationthathelpsapersontorunthebusinessefficiently.Part1WorkplaceSpokenEnglishSection2IncomeStatement

1.FollowtheSamplesDialogue2A：Lucy,hereistheincomestatementyouaskedforyesterday?Igotitdonethismorning.B：That’sgreat.Thankyou.A：Haveyoufinishedreadingtheprofitandlossstatement?B：No,Ihaven’t.Howdoesitlook?Howisthecompanydoing?A：Notgood.Ourrevenueswerewaydownandourexpenseswerewayup.B：Youareright.Somethingmustbedonetoimprovethatsituation.A：Likewhat?B：FirstI’mgoingtotalktothesalesstaffandtellthemtogettheirsalesbackup.Part1WorkplaceSpokenEnglishSection2IncomeStatement

2.PutinUse···CompletethedialogueaccordingtotheChinesehints·我們應(yīng)該如何利用損益表?我們從銷售額開始，然后減去所售產(chǎn)品的成本以便得到毛利。_______________________________________________________________________________12_______________________________________________________________________________Part1WorkplaceSpokenEnglishSection2IncomeStatement

2.PutinUse我們還需要仔細(xì)檢查所有的銷售和費用項目以確保他們都是屬實的。凈收益意味著減去營業(yè)費用和所得稅之后的收入。_______________________________________________________________________________45_______________________________________________________________________________我們從毛利中減去營業(yè)費用。_______________________________________________________________________________3Part2IntensiveReadingSection2IncomeStatement

IncomeStatementNewWordsandSpecialTerms1.measure['me??]

v.衡量，計算2.stockholder['st?k;h??ld?]

n.股東3.prospective[pr?'spekt?v]

a.將來的，預(yù)期的4.term[t??m]

n.術(shù)語

v.把……稱為，叫作5.fiscal['f?skl]

a.財政的，會計的6.coincide[;k???n'sa?d]

v. 一致，符合7.slack[sl?k]

a. 清淡的，不忙碌的8.subtract[s?b'tr?kt] v. 減去，扣掉9.subtotal['s?bt??tl] n. 小計10.significant[s?g'n?f?k?nt]

a. 重要的，有含義的11.allowance[?'la??ns]

n. 銷售折讓12.retail['ri?te?l]

v. 零售13.complex['k?mpleks]

a. 復(fù)雜的Part2

IntensiveReadingNewWordsandSpecialTerms14.raw[r??]

a. 生的，未加工的15.material[m?t?r??l] n. 材料，物資16.incidental[;?ns?'dentl]

a. 偶然的，附帶的17.condensed[k?n'denst]

a. 濃縮的18.presumably[pr?'zju?m?bl?]

ad. 大概19.economicperformance 經(jīng)營業(yè)績20.operatingresults 經(jīng)營成果21.accountingperiod 會計期間22.fiscalyear 會計年度23.slackseason 淡季24.atimeofpeakbusinessactivity 旺季25.multiple-stepincomestatement 分步式利潤表26.single-stepincomestatement 單步式利潤表27.thecostofgoodssold 銷售成本28.netsales 銷售凈收入Section2IncomeStatement

IncomeStatementPart2

IntensiveReadingNewWordsandSpecialTerms29.salesreturns 銷售退回30.officialformat 正式格式31.manufacturingfirm 工業(yè)企業(yè)32.rawmaterials 原材料33.finishedproducts 成品34.administrativeexpenses 管理費用35.incidentalexpenses 零星費用Section2IncomeStatement

IncomeStatementPart2

IntensiveReadingExercisesI.Answerthefollowingquestionsaccordingtothepassage.Section2IncomeStatement

IncomeStatement————————————————————————————————————1.Howdoestheincomestatementshowustheresultsofoperationsforabusiness?————————————————————————————————————2.Whatisthecompany’saccountingperiod?————————————————————————————————————3.Whydon’tsomebusinessesselecttouseafiscalyearwhichendsDecember,31?Part2

IntensiveReadingExercisesI.Answerthefollowingquestionsaccordingtothepassage.Section2IncomeStatement

IncomeStatement————————————————————————————————————4.Whichformsofincomestatementsarethereinaccountingpractice?————————————————————————————————————5.Whyisthemultiple-stepincomestatementalsocalledtheclassifiedincomestatement?Part2

IntensiveReadingExercisesII.Completethefollowingstatementsaccordingtothepassage.Section2IncomeStatement

IncomeStatement1.Whenwemeasure___________________earnedbyabusiness,wearemeasuringitseconomicperformance—itssuccessorfailureasabusinessenterprise.2.

A12-monthaccountingperiodusedbyanentityiscalledits_________________.3.

Thefiscalyearusedbymostcompaniescoincideswith________andendsonDecember,31.However,somebusinessesselecttouseafiscalyearwhichendsonsomeotherdate.4.

Themultiple-stepincomestatementissonamedbecauseoftheseriesofstepsinwhich___________________aredeductedfromrevenue.5.

Themultiple-stepincomestatementisnotedforitsnumerous_________________.6.Theclassifiedincomestatementenablesmanagement,stockholders,analysts,andotherstostudythechangesintheexpenses___________________.Part2

IntensiveReadingExercisesIII.Matchthefollowingphraseswiththeirmeanings.1.finishedproducts 銷售成本2.incidentalexpenses 會計年度3.thecostofgoodssold 原材料4.salesreturns 正式格式5.fiscalyear 零星費用6.accountingperiod 工業(yè)企業(yè)7.manufacturingfirm 淡季8.rawmaterials 會計期間9.slackseason 成品10.officialformat 銷售退回Section2IncomeStatement

IncomeStatementPart2

IntensiveReadingExercisesIV.Fillintheblankswiththewordsgivenbelow,andchangetheformwhennecessary.operationresultperformanceexcessrevenueperiodownpositionacquirepointSection2IncomeStatement

IncomeStatementTheincomestatementisanactivitystatementthatshowsthedetailsand_________ofthecompany’sprofit-relatedactivitiesforaperiodoftime.Itisparticularlyimportantforthecompany’s_______,creditorsandotherinterestedpartiestounderstandtheincomestatement.Ultimatelythecompanywillsucceedorfailbasedonitsabilitytoearnrevenuesin_______ofitsexpenses.Oncethecompany’sassetsare________andbusinesscommences,revenuesandexpensesareimportantdimensionsofthecompany’s_____.Noticethattheheadingfortheincomestatementreferstoa_________oftimeratherthana_________intime,aswasthecasewithbalancesheet.Theincomestatementreportonthefinancial_________ofthecompanyintermsofearning_________andincurringexpensesoveraperiodoftimeandexplains,inpart,howthecompany’sfinancial_________changedbetweenthebeginningandendingofthatperiod.Part2

IntensiveReadingExercisesV.TranslatethefollowingsentencesintoChinese.————————————————————————————————————1.Anincomestatementisafinancialstatementthatsummarizestheprofitabilityofabusinessentityforaspecifiedperiodoftime.————————————————————————————————————2.Inthisstatement,netincomeisdeterminedbycomparingthesalespricesofgoodsorservicessoldduringtheperiodwiththecostsincurredbythebusinessindeliveringthesegoodsorservices.Section2IncomeStatement

IncomeStatementPart2

IntensiveReadingExercisesV.TranslatethefollowingsentencesintoChinese.————————————————————————————————————3.Inatechnicalsense,theincomestatementissubordinatetothebalancesheet.Thisisbecauseitshowstheitemsindetailthatcollectivelyaccountformostoftheperiod’snetchangeinonlyonebalancesheetitem,retainedearnings.————————————————————————————————————4.Thetechnicalaccountingtermsforthesecomponentsofnetincomearerevenueandexpenses.Therefore,accountantssaythatnetincomeisequaltorevenueminusexpenses.Section2IncomeStatement

IncomeStatement————————————————————————————————————5.Rememberthatthebalancesheetexpressesthecompany’sfinancialpositionatapointintime,buttheincomestatementshowstheinflowsandoutflowsofacompany’sresourcesoveraperiodoftime.Part2

IntensiveReadingSection2IncomeStatementIncomeStatementExercisesVI.Caseproblems.Required:1.CalculatethenetincomeforthemonthofApril.2.PrepareanincomestatementforthemonthofApril.3.PrepareabalancesheetatApril30,2015.dynamicelements 動態(tài)元素accounttitles 會計科目feesearned 費用收入realestate 不動產(chǎn)commissionsearned 傭金收入promptpayment 即時付款cashdiscounts 現(xiàn)金折扣dividendsearned 股利收益Part3ExtensiveReadingIncomeStatementAccountsSpecialTermsSection2IncomeStatementmarketablesecurities 有價證券interest-bearinginvestments 計息投資FASB 財務(wù)會計準(zhǔn)則委員會sellingandadministrativeexpenses 銷售與管理費用researchanddevelopmentexpenses 研發(fā)費用incometaxexpense 所得稅費用Section3CashFlowStatementPart1WorkplaceSpokenEnglishSection3CashFlowStatement

1.FollowtheSamplesDialogue1A：Ihavebeenreviewingourfinancialstatementsforthelastyear.Iamdisappointedthatournetincomepersharehasdroppedby10%.Isn’tthereanythingwecandoaboutthis?B：Whatdoyoumean?OurfinancialstatementswerepreparedaccordingtoGenerallyAcceptedAccountingPrinciples,Idon’tseemuchleeway（余地）forsignificantchangeatthispoint.A：No,no.I’mnotsuggestingthatwe“cookthebook”.Butlookatthecashflowfromoperationsonthecashflowstatement?B：What?A：Thecashflowfromoperationshasincreasedby20%.B：Thisisverygoodnews,isn’tit?A：Yes.Thehighercashflowoperationswillgiveourcreditorscomfort.B：Well,thecashflowfromoperationsisonthecashflowstatement,soIguessuserswillbeabletoseetheimprovedcashflowfiguresthere.A：Thisistrue.B：Userswillreallybenefitfromthisdisclosure.Part1WorkplaceSpokenEnglishSection3CashFlowStatement

1.FollowtheSamplesDialogue2A：Lucy,couldyoutalkaboutcashflowstatement?B：Ofcourse.Cashflowstatementisreallyveryusefulinsomecases.A：Couldyoumakeitmorespecific,please?B：Itcantellyoumoreaboutwhatisactuallyhappeninginabusinessthaneitherthebalancesheetorincomestatement.Thecashflowstatementrevealsnotonlytheoperatingcashflowofthecompany,butalsoenablestheusertoreconcile（調(diào)整）thecashflowstonetincome.A：Isee.B：Inaddition,acashflowstatementshowswhatcashisavailableinabusinessandwhenmorecashwillbecomingin.A：Whatisthefunctionofthecashflowstatementinbusinessmanagement?B：Itenablestheoperatorsofabusinesstolookatpastperformancetoplanforthefuture.Acashflowstatementisanotherimportantdocumentthathelpsacompanyruneffectively.Part1WorkplaceSpokenEnglish

2.PutinUse···CompletethedialogueaccordingtotheChinesehints·我知道他們常常和資產(chǎn)負(fù)債表與利潤表一起使用。它被用來分析現(xiàn)金的流入和流出。_______________________________________________________________________________12_______________________________________________________________________________Section3CashFlowStatementPart1WorkplaceSpokenEnglish

2.PutinUse注意該表分為三個部分：經(jīng)營活動，投資活動和集資活動。它包括由銷售商品或服務(wù)而收到的現(xiàn)金以及由購庫存，支付工資、稅和租金而發(fā)生的現(xiàn)金流出。_______________________________________________________________________________45_______________________________________________________________________________Section3CashFlowStatement那意味著在某個會計期間錢從哪里來并到哪里去。_______________________________________________________________________________3Part2IntensiveReadingTheStatementofCashFlowNewWordsandSpecialTerms1.associate[?'s????e?t]

v. 使有聯(lián)系2.finance['fa?n?ns]

v. 融資3.mature[m?'tj??]

v. 到期，成熟4.assess[?'ses]

v. 估價，確定金額5.previous['pri?v??s]

a. 前面的6.ancillary[?n's?l?r?] a. 輔助的，從屬的7.authority[??'θ?r?t?]

n. 權(quán)力機構(gòu)，權(quán)威8.disbursement[d?s'b??sm?nt]

n. 支付，支出9.principal['pr?ns?pl] n. 本金10.proceeds['pr??si?dz]

n. 收益，收入11.repurchase[r?p??t??s]

v. 回購12.cumulative['kju?mj?l?t?v]

a. 累積的Section3CashFlowStatementPart2

IntensiveReadingNewWordsandSpecialTerms13.indisputable[;?nd?'spju?t?bl]

a. 明白的，無可爭辯的14.virtually['v??rt??l?] ad. 事實上，實質(zhì)上15.manual['m?nj??l] a. 手工的，手動的16.financingactivities 融資活動17.actualcash 實際現(xiàn)金18.cashequivalents 現(xiàn)金等價物19.cashtreasury 庫存現(xiàn)金20.TheFinancialAccountingStandardsBoard(FASB) 財務(wù)會計準(zhǔn)則委員會21.knownamounts 已知金額22.netflows 凈流量23.drawup 起草24.dividendpolicy 分紅政策25.advancedeposits 預(yù)收賬款Section3CashFlowStatement

TheStatementofCashFlowPart2

IntensiveReadingNewWordsandSpecialTerms26.revenue-generatingactivities 創(chuàng)收活動27.interestrevenue 利息收入28.dividendsrevenue 股息收入29.taxrefund 退稅30.taxauthorities 稅務(wù)機關(guān)31.overheadcost 管理費用32.equitysecurities 股本證券33.netproceeds 所得款項凈額34.standardcomputerizedaccountingsystems 標(biāo)準(zhǔn)的會計電算化系統(tǒng)35.hand-preparedstatement人工編制的報表36.CFS 現(xiàn)金流量表Section3CashFlowStatement

TheStatementofCashFlowPart2

IntensiveReadingExercisesI.Answerthefollowingquestionsaccordingtothepassage.Section3CashFlowStatement

TheStatementofCashFlow1.Whatiscashflowstatement?

2.Whatinformationcancashflowstatementprovide?

3.Whatareoperatingactivities?

4.Whatarefinancingactivities?

5.Whatarethebasicapproachestopreparingcashflowstatement?

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IntensiveReadingExercisesII.Completethefollowingstatementsaccordingtothepassage.Section3CashFlowStatementTheStatementofCashFlow1.TheFinancialAccountingStandardsBoard(FASB)definescashequivalentsas________________________thatarereadilyconvertibletoknownamountsofcashandthatmatureinnomorethan90daysfromthedateofthefinancialstatement.2.

Bymeansoftheinformation,managementcanassesstheliquidityofthecompany,evaluatetheeffectsofsomepreviousdecisions,drawupthedividendpolicyandmakedecisionsabout_____________________________.3.

Thecashoutflowsarethosedisbursementsthatareincurredtoearntheinflow,suchascashpaidfor________,wagesandsalaries,incometaxes,interestpaymentsandoverheadcosts.4.

Commonexamplesofcashinflowsincludecashreceivedfromsaleofplantandequipment,cashfromsa