Chapter 4 Annual Report 年度报告
Unit 1 Balance Sheet 资产负债表
MP3-10
A
balance sheet is a financial snapshot of how a business is doing at the moment. It includes a summary of assets and liabilities.From it a person can tell what the business is worth at that time.A balance sheet has important information for the people running the company.Most people want a balance sheet done every month.
提示 资产负债表是一家公司当下营运状况的财务概要。它包含了资产与负债的摘要。你可以从中看出一家公司在当时的价值是多少。对经营该公司的人来说，一张资产负债表上有重要的信息。大部分的人每个月都想要做好一张资产负债表。
Dialogue 1
A
I've got great news. You don't have to prepare the balance sheet by hand anymore.
B
Are we going to get computers?Are we finally stepping into the modern age?
A
Yes. I have this wonderful software that will generate a balance sheet for you.
B
How thoughtful of you. What kind of software is it?
A
It's a spreadsheet. Just like what you have been doing by hand.It'll be much faster.
中译
A：我有个好消息，你再也不用手写准备资产负债表了。
B：我们打算买电脑了吗？我们真的要“踏进现代”了吗？
A：是啊。我有一个很棒的软件，能为你做出资产负债表。
B：你真体贴。是什么样的软件？
A：它是一张试算表，就像你用手写的一样，而且它会快很多。
Dialogue 2
A
I have this new template that I would like to try. It's for balance sheets.
B
What's wrong with the old template you've been using?
A
I haven't been using it and it's not that old. You bought it yesterday.
B
Fine. But I still want to know what's wrong with it.We have to watch our money.
A
Yes. We have to watch our money correctly.The template you bought is wrong.
中译
A：我有这个自己想试试看的新范本，这是要做资产负债表的。
B：你以前用的旧范本有什么问题？
A：我没有在用，而且它没有这么旧，你昨天才买的。
B：好。但我仍想知道它有什么问题，我们必须看紧钱包。
A：对。我们必须看紧钱包，你买的这个范本不对。
Dialogue 3
A
I want to see a balance sheet. I've been asking you for one to two months.
B
Keep your pants on. What's the rush?It's not your year end yet.
A
You are the rudest accountant I have ever dealt with. I pay you.You do what I say.
B
You're not the boss of me. You can't talk to me like that.
A
Give me all my records. I'm taking my businesssomewhere else.
中译
A：我想要看资产负债表。我一两个月前就一直找你要。
B：耐心点。这么紧张做什么？还不到你的年底结算时间喔。
A：你是我见过的最无礼的会计师，我付钱给你，你就要做我交代的事。
B：你不是我的老板，你不能这样对我讲话。
A：给我所有我的记录，我要把我公司的会计给别人做。
Dialogue 4
A
I want to know how my business is doing. I need to buy some new equipment.
B
I have just completed a balance sheet for you. I was going to fax it to you.
A
That's great. This will help me get an idea of how we're doing.
B
It has all of your assets and liabilities on there as well as your equity.
A
This is great. Can I get this once a month from you please?It's useful information.
中译
A：我要知道我的公司情况如何，我需要买一些新的设备。
B：我才刚为你完成一张资产负债表，我正打算传真给你。
A：那太好了，这会帮助我进一步了解公司的近况。
B：它上头有你所有的资产与负债，还有你的资产净值。
A：这真的很棒。我能不能请你每个月都给我一次？它真的很有用。
Dialogue 5
A
Honey, we need to do up a balance sheet. The bank will want to see that.
B
They need to see that if they are going to give us a loan?
A
Yes. Can you do that up for me?You're so much quicker at the books than I am.
B
Okay. I'll do it.But it'll take some time.You'll have to be patient.
A
Great. While you're at it, will you do up an income statement?They'll want that too.
中译
A：亲爱的，我们需要做一张资产负债表。银行要看。
B：他们需要看那个东西来决定是否要给我们贷款吗？
A：对。你能为我做一张吗？你做账比我快多了。
B：好，我会做。但这要花点时间，你必须要有耐心。
A：太好了。当你在做时，可不可以也做一张收益表？他们也会要那个。
Dialogue 6
A
I've been looking over this balance sheet. I see something that concerns me.
B
What is it?Did I add something up wrong?I was in a bit of a rush.
A
There's a lot of money owed to the business for purchases made by customers.
B
You're talking about the accounts receivables. Everyone will pay when they can.
A
This is my money we're talking about. You work for me.I need you to collect.
中译
A：我一直在看这张资产负债表。我看到让我担心的事。
B：是什么呢？我有什么东西加错了吗？我当时有一点赶。
A：客户在购买东西时，欠了公司很多钱。
B：你在讲的是应收账款。当客户付得起的时候，他们会付钱的。
A：我们在谈的是我的钱。你为我工作，我要你把钱收回来。
Dialogue 7
A
How much money do we have readily available?Will the last balance sheet tell me?
B
Yes. What kind of money are you talking about?Do you mean in short term assets?
A
Yes. I need to know what kind of money we have in the checking account.
B
The balance sheet will tell you that but that balance sheet is three weeks old.
A
Is there another one coming out soon?I need to see our accountant about this.
中译
A：我们手上可用的钱有多少？我能从上一张资产负债表看出来吗？
B：可以。你讲的是哪一种钱？你的意思是短期资产吗？
A：是的。我需要知道我们在支票存款账户有多少钱。
B：资产负债表能告诉你这些事，但是那张资产负债表是三个星期前的。
A：是不是有另外一张就快出来了？我必须与我们的会计师谈谈。
Sentence Structure 重点句型
The balance sheet will give us a snapshot of how the business is doing.
资产负债表能让我们知道这家公司当下营运状况的概要。
The balance sheet gives you a summary of the assets and liabilities.
资产负债表会提供给你资产与负债的摘要。
I prepare the spreadsheets by hand using this template.
我参考这个范本手写了这张试算表。
Will an income statement show me what equity I have in the company?
收益表能显示出我在这家公司里有多少资产净值吗？
A balance sheet is a fnancial summary of how a business is doing at a certain time.
资产负债表是一家公司在某个特定时期的财务概要。
It includes a summary of all the assets and liabilities.
它包含了所有资产与负债的摘要。
Vocabulary 词汇
Useful Phrases 实用短语
This is a rude expression that means“be patient”or“calm down”.
例句 I need to leave right now.My job interview is in fve minutes.
我现在就要离开，我的工作面试还有五分钟就要开始了。
Keep your pants on.
别紧张。
People might say this if they feel pushed around.
例句 You shouldn’t be eating that cookie.You should watch your weight.
你不应该吃那个饼干，你应该注意体重了。
You're not the boss of me.
不用你管。
a term of endearment used with loved ones.
例句 Honey, come to bed.It’s late.
亲爱的，睡吧。很晚了。