大学会计英语课件陈庆柏 主编978 7 81134 917 7unit 15.pptVIP

大学会计英语课件陈庆柏 主编978 7 81134 917 7unit 15.ppt

  1. 1、本文档共19页,可阅读全部内容。
  2. 2、有哪些信誉好的足球投注网站(book118)网站文档一经付费(服务费),不意味着购买了该文档的版权,仅供个人/单位学习、研究之用,不得用于商业用途,未经授权,严禁复制、发行、汇编、翻译或者网络传播等,侵权必究。
  3. 3、本站所有内容均由合作方或网友上传,本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺!文档内容仅供研究参考,付费前请自行鉴别。如您付费,意味着您自己接受本站规则且自行承担风险,本站不退款、不进行额外附加服务;查看《如何避免下载的几个坑》。如果您已付费下载过本站文档,您可以点击 这里二次下载
  4. 4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等,请点击“版权申诉”(推荐),也可以打举报电话:400-050-0827(电话支持时间:9:00-18:30)。
  5. 5、该文档为VIP文档,如果想要下载,成为VIP会员后,下载免费。
  6. 6、成为VIP后,下载本文档将扣除1次下载权益。下载后,不支持退款、换文档。如有疑问请联系我们
  7. 7、成为VIP后,您将拥有八大权益,权益包括:VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
  8. 8、VIP文档为合作方或网友上传,每下载1次, 网站将根据用户上传文档的质量评分、类型等,对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档
查看更多
Paraphrase the following esp. the underlined parts The statement of condition, also called the balance sheet, is prepared as of a specific date. If the bank’s total expenses for the period exceed its income, the net figure is negative, indicating a loss. Questions for Unit 15 This is the end of Unit 15 Thank you for your attention 陈庆柏 王景仙 主编 Unit Fifteen Two Basic Bank Financial Statements Warming-up Questions What are the two basic financial statements maintained by banks? And their functions? Can you guess what are banks’ main sources of income? Suggested Answers What are the two basic financial statements maintained by banks? And their functions? The two basic financial statements maintained by banks are: ①The statement of condition, also called the balance sheet which reports a bank’s total assets, liabilities, and capital accounts; ② The income statement, also called the profit-and-loss statement, which covers a bank’s operation over an extended period, such as 3 months or longer and shows all revenues and expenses of the bank. Both the balance sheet and the income statement are updated every day. Suggested Answers Can you guess what are banks’ main sources of income? The major sources of a bank’s income can be listed as follows: ① interest on loans provided to its customers; ② interest and dividends on its investments; and ③ fees, commissions and services charges. Notes 1. statement of condition 财务状况表(又称之为资产负债表) 2. snapshot n. 快照 = an informal photograph taken with brief exposure by snapping the shutter of a hand camera 3. cash on hand 手头现金(Here “on hand” means ready or available for use) 4. bank’s vault 银行的保管库 = a secure room, often with individual safe-deposit boxes, for the safe-keeping of valuables or money in a bank 5. in the process of collection 在托收过程中 6. time deposits (美)定期存款 = a relationship carrying a specified maturity date, usually bearing interest and restricting the depositor’s ability to make withdrawals before maturity date 7. disbur

您可能关注的文档

文档评论(0)

带头大哥 + 关注
实名认证
文档贡献者

该用户很懒,什么也没介绍

1亿VIP精品文档

相关文档