商务英语必备1000字 Unit22

（单词翻译）

　　balance sheet资产负债表
accounts receivable
应收帐款
Accounts receivable are treated as a current asset on a balance sheet.
应收帐款在资產负债表上被视為流动资產。
accumulated depreciation¹
备抵折旧
The accumulated depreciation shall be presented as the contra account of the fixed² asset.
备抵折旧应列於固定资產下的抵销科目。
asset
n. 资產
The courts have frozen the assets of the fund's two partners.
法院已冻结该基金两名合伙人的资產。
balance sheet
资產负债表
Grant Group's balance sheet shows a big profit.
格兰特集团的资產负债表显示大幅获利。
contributed capital
实缴股本
The bank currently has contributed capital of approximately $25 million.
该银行目前有将近两千五百万美元的实缴股本。
fixed asset
固定资產
Fixed assets normally include items such as land, buildings, equipment, etc.
固定资產通常包括如：土地、建筑物、设备等。
liability
n. 负债
The unsold inventory³ is a huge liability for the company.
未售出的库存品造成公司巨额负债。
notes payable⁴
应付票据
This action would reduce notes payable on the balance sheet.
这项行动将会降低资產负债表上应付票据的金额。
prepaid expense
预付款项
Prepaid expenses are a small part of the balance sheet.
预付款项是资產负债表上的一个小项。
retained earnings⁵
保留盈餘
These expenses will likely decrease retained earnings.
这些费用可能会减少保留盈餘。
stockholders' equity⁶
股东权益
Stockholders' equity is equal to the company's assets minus its liabilities.
股东权益相当於公司资產减去负债。