商务英语词汇财务与会计：资产负债表

[00:03.81]accumulated depreciation¹ :备抵折旧
[00:06.58]asset :n.资产
[00:08.38]balance sheet :资产负债表
[00:10.60]contributed capital :实缴股本
[00:13.05]fixed asset :固定资产
[00:15.22]liability :n.负债
[00:17.15]notes payable² :应付票据
[00:19.22]prepaid expense :预付款项
[00:21.67]retained earnings³ :保留盈余
[00:23.97]stockholders' equity :股东权益

1 depreciation   

n.价值低落，贬值，蔑视，贬低

参考例句：

• She can't bear the depreciation of the enemy.她受不了敌人的蹂躏。
• They wrote off 500 for depreciation of machinery.他们注销了500镑作为机器折旧费。

2 payable   

adj.可付的，应付的，有利益的

参考例句：

• This check is payable on demand.这是一张见票即付的支票。
• No tax is payable on these earnings.这些收入不须交税。

3 earnings   

n.工资收人；利润，利益，所得

参考例句：

• That old man lives on the earnings of his daughter.那个老人靠他女儿的收入维持生活。
• Last year there was a 20% decrease in his earnings.去年他的收入减少了20%。