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1、its C.Currency:货币Themoneyusedinacountry-euros,dollars,yen,etc.-isOvertime;力口班时间moneyreceivedforworkingextrahours.Pension;养老金moneypaidbyacompanyorthegovernmenttoaretiredP.Mortgage;租金repaymentsofmoneyborrowedtobuyahouseorflat.Budget;预算afinancialplan,showinghowmuchmoneyapersonororganizationexpectstoear
2、nandspendiscalledabudget.Shareholders;股东thepeoplewhoinvestmoneyinsharesarecalledshareholders.Revenue;收入allthemoneycomingintoacompanyduringagivenperiodisrevenue.Dividend股禾thepartofitsprofitthatacompanypaystoitsshareholdersisaD.Balancesheet资产负债表showsthecompanysassets-thethingitowes,itsliabilities-them
3、oneyitowes;itscapital.Assets资产thecapitalabankhasandtheloansithasmadeareitAsAuditing审计Ameansexaminingacompanyssystemsofcontrolandtheaccuracyorexactnessofitsrecords.Externalaudit夕卜夸日审计isdonebyindependentauditors;auditorswhoarenotemployeesofthecompany.Partnerships合伙企业aPisabusinessarrangementinwhichseve
4、ralpeopleworktogether,andsharetherisksandprofits.Depreciation折旧reducingthevalueofassetsinthecompanysaccounts.Full-disclosureprinciple全面披露theFprinciplestatesthatfinancialreportingmustincludeallsignificantinformation;anythingthatmakesadifferencetotheusersoffinancialstatements.Revenuerecognitionprincip
5、leU攵入确认原贝Uisthatreyenueisrecognizedintheaccountingperiodinwhichitisearned.Matchingprinciple酉比原贝1Iwhichisrelatedtorevenuerecognitionstatesthateachcostorexpenserelatedtorevenueearnedmustberecordedinthesameaccountingperiodastherevenueithelpedtoearn.Currentassets流动资产whichwillbeusedorconvertedintocashinl
6、essthanayear.Externalauditors外部审计人员independentauditorswhodonotworkforthecompanyLedger总分类账abookofaccountsLiabilities;负债Lareobligationstopayotherorganizationsorpeople,moneythatthecompanyowes,orwilloweatafatedateSuppliers供应商companieswhichproviderawmaterialsorparts.Goodwill商誉;theamountacompanypaysforano
7、therone,inexcessofthenetvalueofitsassets.Retainedearnings;留存收益profitsfrompreviousyearsthathavenotbeendistributedTangibleassets有形资产areassetswithaphysicalexistence-thingsyoucantouch-suchasproperty,plantandequipmentCurrentliabilities流动短期负债CareexpectedtobepaidwithinayearofthedateofthebalancesheetCredito
8、rs应付账款largelysuppliersofgoodsorservicestothebusinesswhoarenotpaidatthetimeofpurchaseDeferredtaxes应交税金moneythatwillhavetobepaidastaxinthefuture,althoughthepaymentdoesnothavetobemadenow.Sharepremium股本溢价moneymadeifthecompanysellssharesatabovetheirfacevalue-thevaluewrittenonthemRetainedearnings留存U攵益prof
9、itsfrompreviousyearsthathavenotbeendistributedtoshareholdersReserves公积金fundssetasidefromsharecapitalandearnings,retainedforemergenciesorotherfutureneedsSolvency偿债育昌力whetheracompanyhasenoughcashtopayshort-termdebts,orwhetheritcouldgobankrupt-hayeitsassetssoldtorepaycreditorsDirectcosts直接成本thosethatca
10、nbedirectlyrelatedtotheproductionofparticularunitsofaproduct-arequiteeasytocalculateIndirectcosts间接成本orOverheads管理费用costsandexpensethatcannotbeidentifiedwithparticularmanufacturingprocessesorunitsofproductionBreakevenpoint盈亏平衡点isthesalesvolume-thenumberofunitssold-atwhichthecompanycoversitscosts-pay
11、sallitsexpensesW计hdrawmoney取钱Bankaccount?艮行存款atacommercialorretailbank,andthebankgenerallypaysinteresttothedepositorsGrandloans发放贷款lendmoneytoborrowerswhoneedmoremoneythantheyhaveavailableMerger合并whentwoormorecompaniesjointogetherTakeoverbid收购whenonecompanyofferstoacquireorbuyanotheroneDeregulated放松
12、管制therearenowfewerrestrictionsandregulationsthanbeforeUnderwhte承销inotherwords,weguaranteetobuythesecuritiesourselvesifwecanfindotherpurchasersPensionfunds养老基金companiesthatinvestmoneythatwilllaterbepaidtoretiredworkersFinancialstability金融稳定thisinvolveschanginginterestrates.Exchangerate7匚率thepriceatwh
13、ichtheircurrencycanbeconvertedintoothercurrenciesDemand需求howmuchisbeingboughtDiscountrate贴现率istheratethecentralbanksetstolendshort-termfundstocommercialbanksSolvency偿付能力havingsufficientcashavailablewhendebtshavetobepaidMoneymarkets货币市场theMconsistofanetworkofcorporations,financialinstitutions,investorsandgovernments,whichneedtoborroworinvestshort-termcapitalCommercialpaper商业票据Cisashort-termloanissuedbymajorcompanies,alsosoldatadiscount,itisunsecuredwhichmeansitisnotguaranteedbythecompanysassets
