New Words
financial a.
statement n.
balance n.
sheet n.
operation n.
accounting n.
business n.
creditor n.
owner n.
equilibrium n.
equal a.
asset n.
liabilities n.
equity n.
profit n.
loss n.
income n.
expense n.
generate vt.
cost n.
produce vt.
deduct vt.
net a.
position.n.
compile vt.
capital n.
單詞
財政的, 金融的
借貸表；結算表；報告書
收支平衡；收支差額
（紙之）一張；報紙
運轉, 操作, 實施
會計學, 清算帳目
商業(yè)；商行；企業(yè)
債主；債權人
所有人，業(yè)主
平衡, 均衡
相等的, 均等的
資產
債務,負債
公司普通股所有人之利益
利潤, 益處, 得益
損失, 浪費
收入, 收益, 所得
費用, 開支
產生, 發(fā)生
成本, 價錢, 代價
生產；制造
扣除
凈余的, 純粹的
狀態(tài)；狀況；情勢
編輯；編纂；匯編
資本, 資金
Phrases and Expressions
financial statements
balance sheet
operations statement
accounting period
equal to
owner's equity
refer to （as）
a profit and loss statement
an income and expense statement
gross income
gross profit
general expense
selling expense
net income
net profit
statement of changes in financial position
working capital
短語與詞組
財務報表
資產負債表
營業(yè)狀況表
會計期
相同的；等于
所有者權益
涉及；提到
損益計算書
損益計算書
毛收入
毛利（潤）
管理費用
銷售費用
凈收入
凈利潤
財務狀況變動表
流動資金
Notes
1.It shows what the business owns and what it owes to its creditors or its owners.財務報表表明該企業(yè)擁有的資產情況和欠債權人或股東的債務情況。
(1)it=financial statement
(2) what the business owns和what it owes to its creditors or its owners是名詞性從句，在句中做賓語。
(3)what the business owns=the things that the business owns該企業(yè)擁有的資產情況
what it owes to its creditors or its owners=the things that the business owes to its creditors or its owners該企業(yè)欠債權人或股東的債務情況。
business: a commercial enterprise or establishment企業(yè)：工商企業(yè)或工商設施
creditor: one to whom money or its equivalent is owed債權人：欠其金額或等同物的人
2.Assets = Liabilities + Owner's Equity資產=負債+所有者權益
asset n.①the entries on a balance sheet showing all properties, tangible and intangible, and claims against others that may be applied, directly or indirectly, to cover the liabilities of a person or business, such as cash, stock, and goodwill.【會計學】 資產負債：資產負債表總帳目，表明所有有形資產和無形資產，以及可直接或間接對他人財物提出所有權要求的，以償付某人或企業(yè)的債務，如現金，原料和信譽
②the entire property owned by a person, especially a bankrupt, that can be used to settle debts負債資產：某人尤指破產者所擁有的可以用來抵債的全部財產
liabilities n.the financial obligations entered in the balance sheet of a business enterprise負債，債務：某一企業(yè)的資產收支表上的財政債務
3.what it owns is equal to what it owes.它所擁有的資產與所欠的債務保持相等。
(1)"what it owns=the things that the business owns該企業(yè)所擁有的資產"是主語從句，在句中做主語。
"what it owes=the things that the business owes該企業(yè)所欠的債務"是名詞性從句，在句中做賓語。
(2)(be) equal to等于
equal:having the same quantity, measure, or value as another相當的：具有與其他事物相同的數量、長度或價值
4.The balance that is left when these further expenses are deducted is called net income or net profit.在進一步扣減這些費用后剩下的余額就是凈收入或凈利潤。
(1)The balance…is called net income or net profit.(…)余額就是凈收入或凈利潤。
(2)(…)that is left when these further expenses are deducted在進一步扣減這些費用后剩下的（…）。
此句是有關系代詞tha引導的定語從句。該定語從句又是一個主從復合句，其中包括一個由when引導的時間狀語從句。
(3)call: to consider or regard as being of a particular type or kind; characterize稱作：考慮或認為是某一特殊類別或種類；表示…特色：
例：I'd hardly call him a good manager.
我很難稱他為一位好的經理。
5.It is compiled to show an increase or decrease in working capital during the accounting period and how the change arose.編制這一報表是為了說明在該會計期間流動資金的增加或減少，以及產生變化的情況。
(1)it=the statement of changes in financial position財務狀況變動表
(2)動詞不定式to show…是目的狀語。
(3)how the change arose是名詞性從句，做賓語。
financial a.
statement n.
balance n.
sheet n.
operation n.
accounting n.
business n.
creditor n.
owner n.
equilibrium n.
equal a.
asset n.
liabilities n.
equity n.
profit n.
loss n.
income n.
expense n.
generate vt.
cost n.
produce vt.
deduct vt.
net a.
position.n.
compile vt.
capital n.
單詞
財政的, 金融的
借貸表；結算表；報告書
收支平衡；收支差額
（紙之）一張；報紙
運轉, 操作, 實施
會計學, 清算帳目
商業(yè)；商行；企業(yè)
債主；債權人
所有人，業(yè)主
平衡, 均衡
相等的, 均等的
資產
債務,負債
公司普通股所有人之利益
利潤, 益處, 得益
損失, 浪費
收入, 收益, 所得
費用, 開支
產生, 發(fā)生
成本, 價錢, 代價
生產；制造
扣除
凈余的, 純粹的
狀態(tài)；狀況；情勢
編輯；編纂；匯編
資本, 資金
Phrases and Expressions
financial statements
balance sheet
operations statement
accounting period
equal to
owner's equity
refer to （as）
a profit and loss statement
an income and expense statement
gross income
gross profit
general expense
selling expense
net income
net profit
statement of changes in financial position
working capital
短語與詞組
財務報表
資產負債表
營業(yè)狀況表
會計期
相同的；等于
所有者權益
涉及；提到
損益計算書
損益計算書
毛收入
毛利（潤）
管理費用
銷售費用
凈收入
凈利潤
財務狀況變動表
流動資金
Notes
1.It shows what the business owns and what it owes to its creditors or its owners.財務報表表明該企業(yè)擁有的資產情況和欠債權人或股東的債務情況。
(1)it=financial statement
(2) what the business owns和what it owes to its creditors or its owners是名詞性從句，在句中做賓語。
(3)what the business owns=the things that the business owns該企業(yè)擁有的資產情況
what it owes to its creditors or its owners=the things that the business owes to its creditors or its owners該企業(yè)欠債權人或股東的債務情況。
business: a commercial enterprise or establishment企業(yè)：工商企業(yè)或工商設施
creditor: one to whom money or its equivalent is owed債權人：欠其金額或等同物的人
2.Assets = Liabilities + Owner's Equity資產=負債+所有者權益
asset n.①the entries on a balance sheet showing all properties, tangible and intangible, and claims against others that may be applied, directly or indirectly, to cover the liabilities of a person or business, such as cash, stock, and goodwill.【會計學】 資產負債：資產負債表總帳目，表明所有有形資產和無形資產，以及可直接或間接對他人財物提出所有權要求的，以償付某人或企業(yè)的債務，如現金，原料和信譽
②the entire property owned by a person, especially a bankrupt, that can be used to settle debts負債資產：某人尤指破產者所擁有的可以用來抵債的全部財產
liabilities n.the financial obligations entered in the balance sheet of a business enterprise負債，債務：某一企業(yè)的資產收支表上的財政債務
3.what it owns is equal to what it owes.它所擁有的資產與所欠的債務保持相等。
(1)"what it owns=the things that the business owns該企業(yè)所擁有的資產"是主語從句，在句中做主語。
"what it owes=the things that the business owes該企業(yè)所欠的債務"是名詞性從句，在句中做賓語。
(2)(be) equal to等于
equal:having the same quantity, measure, or value as another相當的：具有與其他事物相同的數量、長度或價值
4.The balance that is left when these further expenses are deducted is called net income or net profit.在進一步扣減這些費用后剩下的余額就是凈收入或凈利潤。
(1)The balance…is called net income or net profit.(…)余額就是凈收入或凈利潤。
(2)(…)that is left when these further expenses are deducted在進一步扣減這些費用后剩下的（…）。
此句是有關系代詞tha引導的定語從句。該定語從句又是一個主從復合句，其中包括一個由when引導的時間狀語從句。
(3)call: to consider or regard as being of a particular type or kind; characterize稱作：考慮或認為是某一特殊類別或種類；表示…特色：
例：I'd hardly call him a good manager.
我很難稱他為一位好的經理。
5.It is compiled to show an increase or decrease in working capital during the accounting period and how the change arose.編制這一報表是為了說明在該會計期間流動資金的增加或減少，以及產生變化的情況。
(1)it=the statement of changes in financial position財務狀況變動表
(2)動詞不定式to show…是目的狀語。
(3)how the change arose是名詞性從句，做賓語。