商科专业英文练习
5.会计(2) Accounting
There are some of the common terms in accounting. Match them up
with the definitions below:
assets liabilities turnover depreciation(GB) or amortization(US)
creditors(GB) or account payable(US) debtors(GB) or account receivable(US)
overheads(GB) or overhead(US) earning or income shareholders(GB) or
stockholders(US) stock(GB) or inventory(US)
1. a company’s owners
2. the revenues received by a company during a given period, minus the cost of sales,
operating expenses, and taxes
3. all the money that a company will have to pay to someone else in the future,
including taxes, debts, and interest and mortgages payment
4. the amount of business done by a company over a year
5. anything owned by a business(cash investments, buildings, machines, and so on)
that can be used to produce goods or pay liabilities
6. the reduction in value of a fixed asset during the years it is in use(charged against
profits)
7. sums of money owned by customers for goods or serviced purchased on credit
1. sums of money owned to suppliers for purchase made on credit
2. (the value of) raw materials, work in process, and finished products stored ready
for sale
3. the various expenses of operating a business that cannot be charged to any one
product, process or department