Task(单元作业) 阅读:学校邮寄给你的教材:《会计英语实训教程》程晓东主编 航空工业出版社 Page 12 Part 2 Intensive Reading:Accounting Assumptions Task1:找出表示“公司,企业”含义的英文单词(不少于5个) Page 20 Part 2 Intensive Reading:Accounting Recognition and Measurement Principles Task2:Page 15 Ⅲ; Page 24 Ⅲ; Page 25 Ⅳ Task3:翻译下面两个句子。 1. Accounting assumptions include separate entity, going concern, accounting period, and monetary unit. 2. The accounting entity is, therefore, identified as the smallest unit of activity with a self-contained accounting system.
Task 2 (20 points) 完成《会计英语实训教程》page122 Ⅴ【在书上直接作答并标注出加粗短语的含义-拍照-在附件里提交】 Translate the following sentences into Chinese. 1. An income statement is a financial statement that summarizes the profitability of a business entity for a specified period of time. 2. In this statement, net income is determined by comparing the sales prices of goods or services sold during the period with the costs incurred by the business in delivering these goods or services. 3. In a technical sense, the income statement is subordinate to the balance sheet. This is because it shows the items in detail that collectively account for most of the period's net change in only one balance sheet item, retained earnings. 4. The technical accounting terms for these components of net income are revenue and expenses. Therefore, accountants say that net income is equal to revenue minus expenses. 5. Remember that the balance sheet expresses the company's financial position at a point in time, but the income statement shows the inflows and outflows of a company's resources over a period of time.
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