《金融英语听说》Unit4.doc

Unit 4
Listen carefully and choose the best answer to the question after each dialog.
Scripts & Answers
Dialog 1
M: Well, you’re back at last from the bank.
W: Yes, just now. The manager of the Credit Department said that they will
learn about the economic performance of our business from the financial
statements submitted to them.
M: Exactly. He can make parison between the financial statements
of one year with those of the next year. It is particularly helpful in
understanding pany’s financial position.
W: I understand that if we want to borrow money from a bank, we should
prepare accounting reports and submit to the bank our financial statements
on all the activities of operating, investing and financing of pany.
M: Yes. The manager will read the statements and get the data implied by the
accounting reports in order to make decision.
Question: What need to be submitted to the bank according to the dialog? (B)
译文男: 啊,你总算从银行回来了。
女: 是,刚到。银行信贷部的经理说,他们可以从我们提交给他们的财务报表中
了解企业的业绩。
男: 完全正确。他可以把一年的财务报表与下一年的财务报表进行对比。这样特
别有助于了解公司的财务状况。
女: 我知道了,如果我们要从银行借钱,我们就必须准备会计报告,向银行提供
所有有关企业经营、投资以及融资活动的财务报表。
男: 对。银行经理要阅读这些财务报表,获取会计报表所含的信息,以便作决定。
Dialog 2
W: Now let’s review the entity concept. There is an example here. We have
a business, a barbershop, as example. The balance of the owner’s equity
account is $30,000 at the end of the year. The owner explains that only
h