accounting 会计
1 income statements损益表
2 asset 资产
3 invoice 发票
4 equity 权益
5 accountability 会计责任
记忆点拨
资产包括固定资产(fixed asset)和流动资产(current asset)，还可以粗略地分为有形资产(tangible asset)和无形资产(intangible asset)。
单词延伸
1 income statements
inventory 详细目录，存货清单
allowance 折让
depreciation 折旧，贬值
accounts receivable应收账款
2 asset
balance sheet平衡表;资产负债表
liability 债务，负债
prepaid expense预付款项
contributed capital投入资本
3 invoice
receipt 收据
ledger 分类账
nonpayment 未付，未交
overdue 逾期的
4 equity
gross margin毛利
net income净利
reimbursement request请款单
remittance 汇款
5 accountability
cash flow现金流量
GAAP(Generally Accepted Accounting Principles 公认会计原则.
financial statement财务报表
integrated 集合的
语境记忆
This is a detailed inventory of all the jobs to be done.
这是一张待办事项的详表。
I enjoyed accounting but finance was entirely more exciting.
我喜欢会计学，但觉得金融学更刺激。
Income statements show how much money a company made and spent over a period of time.
损益表显示某公司于某期间内的收入与花费。
That store makes an allowance of 10% for cash payment.
那家商店给付现金的顾客打百分之十折扣。
Depreciation of machinery cost the company a lof of money last year.
去年该公司因及其折旧花了不少的钱。
Provision for bad debts may be set up on accounts receivable.
应收账款可以计提坏账准备金。
The bank has assets of over five million pounds.
这家银行有五百万英镑以上的资产。
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