会计英语学习资料

ENGLISH LANGUAGE IN ACCOUNTING

Unit Nine Balance Sheet

第九单元 资产负债表

NATURE AND PURPOSE OF BALANCE SHEET. The balance sheet is one of the basic fi- nancial statements. Financial statements are the main source of financial information for persons outside the business organization and also useful to management. These statements are very con- cise, summarizing in three or four pages the activities of a business for a specified period of time, such as a month or a year. They show the financial position of the business at the end of the time period and also the operating result by which the business arrived at this financial position.

资产负债表的意义 资产负债表是基本的财务报表之一。财务报表不但是企业外部人员获得财务信息 的主要来源，而且对管理部门也十分有用。这些报表十分简洁，用三、四页纸就把一个公司某一特别期间 内如一个月或一年的活动概括出来，它们展示了公司在会计期间末的财务状况，以及公司在这种财务状况 下取得的经营成果。

The basic purpose of financial statements is to assist decision maker in evaluating the finan- cial strength, profitability, and future prospects of a business. Thus, managers, investors, major customers, and labor all have a direct interest in these reports. Every large corporation prepares annual financial statements which are distributed to all owners of the business. In addition, these statements are filed with various government agencies and become a matter public record.

财务报表的基本目的是帮助决策者估价公司的财务实力，营利能力以及未来发展的远景。因而，经理、 投资者、主要的客户以及雇员都将对这些报告产生直接的兴趣。每个大公司都编制年度财务报表，分发给 所有公司股东。此外，这些报表还要呈报给不同的政府部门，成为政府档案的一部分。

The balance sheet is a financial statement which shows the financial position of a business entity by summarizing the assets, liabilities, and owners? equity at a specific date. This statement is also called a Statement of Financial Position or Statement of Financial Condition.

资产负债表是用来汇总某一特定日期里资产、负债和业主权益，反映一个单位财务状况的财务报表。 这种报表也叫做财务状况报表或财务地位报表。

Every business prepares a balance sheet at the end of year, and most companies prepare one at the end of each month. A balance sheet consists of a listing of the assets and liabilities of a business and of the owners? equity. In preparing the balance sheet, it is not necessary to make any further analyze of the data. The needed data—that is, the balances of the assets, liabilities, and capital accounts—are already available.

所有的公司在年末都要编制资产负债表，多数公司每月底都编制一份资产负债表。资产负债表列示公 司的资产、负债以及业主权益。在编制资产负债表的过程中，不必对数据进行进一步的分析，所需的数据， 即资产、负债以及资本账户的余额都是现成的。

FORMAT OF BALANCE SHEET. The balance sheet may be arranged in either account form or report form.

In the account form, the assets are listed on the left side of the page and liabilities and own- ers? equity on the right side. And in the report form, the liabilities and owners? equity sections are listed below rather than to the right of the assets section. Both the account form and the report form are widely used. The following balance sheets illustrate the difference.

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会计英语

ABC Co. LTD. Balance Sheet December 31, 19—

Assets

Cash······················································································································$20 500 Accounts Receivable·······························································································65 000 Supplies ····················································································································1 500 Land ·······················································································································68 000 Buildings ··············································································································133 500 Cleaning Equipment ·······························································································39 000 Delivery Equipment································································································22 500 Total assets $350 000 Liabilities $ Owners? Equity

Liabilities:

Notes Payable ············································· $26 000 Accounts Payable·········································· 36 000 Income Taxes Payable··································· 18 000 Owners? Equity:

Capital Stock············································· $225 000 Retained Earnings ········································· 45 000 Total Liabilities & Owners? Equity

$80 000

270 000 $350 000

Cash

Assets

Accounts Receivable Supplies Land Buildings

Cleaning Equipment Delivery Equipment Total

ABC Co. LTD. Balance Sheet December 31, 19—

$20 500 65 000 1 500 68 000 133 500 39 000 22 500 Liabilities:

Liabilities & Owners? Equity

Notes Payable $26 000 Accounts Payable 36 000 Income Taxes Payable 18 000 Owners? Equity

Capital Stock $225 000 Retained Earnings 45 000 $80 000

$350 000

270 000 Total $350 000 资产负债表的格式 资产负债表可以按账户格式，也可以按报告格式编制。按账户格式编制的时候， 资产列在左边，负债和业主权益列在右边。按报告格式编制的时候，负债和业主权益部分列在资产部分下 面而不是右边。两种格式都得到广泛使用。下面的财务报表将展示两种格式的不同之处。

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ENGLISH LANGUAGE IN ACCOUNTING

ABC 有限公司 资产负债表 19_ _年 12 月 31 日

资产

现金 ········································································································································ $20 500 应收账款 ····································································································································65 000 存货 ············································································································································· 1 500 土地 ···········································································································································68 000 建筑 ········································································································································ 133 500 清洁设备 ····································································································································39 000 运输设备 ····································································································································22 500 资产总计

$350 000

负债与业主权益

负债:

应付票据 ·······························································$26 000 应付账款 ································································· 36 000 应付所得税······························································ 18 000 业主权益:

股本 ···································································· $225 000 保留盈余 ································································· 45 000 负债与业主权益总计

$80 000

270 000

$350 000 ABC 有限公司 资产负债表 19_ _年 12 月 31 日

资产

现金 应收账款 存货 土地 建筑物 清洁设备 运输设备 总计

$20 500 65 000 1 500 68 000 133 500 39 000 22 500 $350 000 负债:

应付票据 应付账款 应付所得税 业主权益

资本股本 保留盈余 总计

$26 000 36 000 18 000 $80 000

负债与业主权益

$225 000 45 000

270 000

$350 000 Note that the balance sheet sets forth in its heading three items: (1) the name of the business, (2) the name of the financial statement “Balance Sheet”, and (3) the date of the balance sheet. Be- low the heading is the body of the balance sheet, which consists of three distinct sections: assets, liabilities, and owners? equity.

请注意，资产负债表在标题处要列出三项内容：1. 公司的名称，2. 财务报表的名称“资产负债表”，

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会计英语

3. 资产负债表的日期。资产负债表的主体由三个独立的部分组成：资产、负债和业主权益。

Another point to note about the form of a balance sheet is that cash is always the first asset listed; it is followed by receivables, supplies and any other assets that will soon be converted into cash or consumed in operations. Following these items are the more permanent assets, such as land, buildings, and equipment. The liabilities of a business are always listed before the owners? equity.

关于资产负债格式需要注意的另一个问题是，现金总是资产中第一个列出的项目，然后是应收账款、 存货以及其它可以在经营中很快变为现金或消耗掉的资产。相对长久固定的资产如土地、建筑物和设备列 在这些项目之后。负债总是列在业主权益之前。

CLASSIFIED BALANCE SHEET. The balance sheet becomes a more useful statement for comparison and financial analysis if the assets and liabilities groups are classified. For example, an important index of the financial state of business, derivable from the classified balance sheet, is the ratio of current assets to current liabilities. This current ratio ought, generally, to be at least 2 to 1; that is, current assets should be twice current liabilities. For our purpose, we will designate the following classifications:

ASSETS LIABILITIES Current Current Fixed Long-term Other

分类的资产负债表 如果把资产和负债进行分类，那么资产负债表就会更加有助于进行比较和经济分 析。例如：可以从分类资产负债表得出反映一个公司经济状况的重要指数—流动资产与流动负债的比率。 一般来说，这种比率应该是 2：1，也就是说，流动资产应该是流动负债的两倍。为了方便起见，我们将设 定下列的分类：

资产 流动资产 固定资产 其它资产

负债 流动负债 长期负债

Current Assets. Assets reasonably expected to be converted into cash or used in the current operation of the business. (The current period is generally as one year.) Example are cash, notes receivable, accounts receivable, inventory, and prepaid expenses (prepaid insurance, prepaid rent, and so on).

流动资产。流动资产指的是有充分理由认为可以在当期经营活动中转换成现金或使用的资产（一般是 一年期）。现金、应收票据、应收账款、存货以及其它预付的费用（预付的保险金和租金等）都属于流动资 产。

Fixed Assets. Long-lived assets used in the production of goods or services. These assets, sometimes called non-current assets or plant assets, are used in the operation of the business rather than being held for sale.

固定资产。在产品和服务的生产过程中使用的寿命较长的资产。这些资产有时称为非流动资产或厂房 设备固定资产，是公司经营中为了使用而不是供销售而置存的资产。

Other Assets. Various assets other than current assets, fixed assets, or assets to which specific captions are given. For instance, the caption “Investments” would be used if significant sums were invested. Often, companies show a caption for intangible assets such as patents or goodwill. In other cases, there may be a caption for deferred charges. If, however, the amounts are not large in

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