剑桥金融财务英语(acca).ppt

**剑桥金融财务英语授课老师:杨孙蕾(博士、CPA)ProfessionalEnglishinUseFinance**,suchaseuros,dollars,RMB,(现金)andbankdeposits(银行存款).Cashincludesnotes(纸币)andcoins(硬币).Bankdeposits:ounts(银行账户).**(收入)::Salary(工资):moneypaidmonthly;orwages:moneypaidbythedayorthehour,(加班费):mission(佣金):etheemployeegenerates,(红利):(酬金):,orwelfare(社会保险):(养老金):panyorthegovernmenttoaretiredperson.**Outgoing(开支):Amountsofmoneythatpeoplehavetospendregularly,including:Livingexpenses(日常开支):moneyspentoneverydayneedssuchasfood,(账单):requestsforthepaymentofmoneyowedforservicessuchaselectricity,(租金):(贷款):(人身保险):(税收):moneypaidtofinancegovernmentspending.**Budget(预算):afinancialplan,anizationexpectstoearnandspend.**(建立)(借款),borrowed(借入)(偿还)withinterest(利息).Company(借款人)bank(放款人)Individualsandfinancialinstitutions,calledinvestors(投资者),canalsolend(借出)paniesbybuyingbonds---(欠)---havetobepaid---iscalleddebtorliabilities(负债).**Capital(continued)efromissuingsharesorequities(股票)-certificatesrepresentingunitsofownership(所有权).Thepeoplewhoinvest(投资)money,knownassharecapital(股本),insharesarecalledshareholders(股东)andtheyown(拥有)pany.**Long-termliabilities(长期负债)includebonds;Short-termliabilities(短期负债)includedebtstosupplierswhoprovidegoodsorservicesoncredit(赊销).Themoneythatabusinessusesforeverydayexpensesorhasavailableforspendingiscalledwork