财经英语 Part 4 第1页，共76页
第1页，共76页 财经英语 Part 4
Unit 4 Why do we need financial statements? In this unit,we will learn something about ·bookkeeping(记账)； ·financial statements(财务报表)； ·loans and mortgages(借贷与抵押) We will also familiarize ourselves with, ·objective clauses(宾语从句)； ·compound words(复合词) 第2页，共76页
第2页，共76页 Unit 4 Why do we need financial statements? • In this unit, we will learn something about • bookkeeping (记账); • financial statements (财务报表); • loans and mortgages (借贷与抵押) • We will also familiarize ourselves with, • objective clauses (宾语从句); • compound words (复合词)
New words expressions ·accident n.(不幸的)意外遭遇，不测事件，事故 .If someone has an accident,something unpleasant happens to them that was not intended,sometimes causing injury or death. 。 e.g.She had a blackout and couldn't remember anything about the accident.她眼前一黑，那场事故就怎么也想 不起来了。 Note:If something happens by accident,it happens completely by chance.碰巧，偶然 。 You begin a sentence with 'it's no accident'if you want to suggest that something was done deliberately or has a logical explanation,although it might give the impression of having happened by chance.并非偶然， 事出有因 第3页，共76页
第3页，共76页 New words & expressions • accident n. (不幸的)意外遭遇，不测事件，事故 • If someone has an accident, something unpleasant happens to them that was not intended, sometimes causing injury or death. • e.g. She had a blackout and couldn‘t remember anything about the accident. 她眼前一黑，那场事故就怎么也想 不起来了。 • Note: If something happens by accident, it happens completely by chance. 碰巧，偶然 • You begin a sentence with ‘it’s no accident‘ if you want to suggest that something was done deliberately or has a logical explanation, although it might give the impression of having happened by chance. 并非偶然， 事出有因
New words expressions ·assess vt.评估；评价；考查 .When you assess a person,thing,or situation, you consider them in order to make a judgment about them. e.g.The test was to assess aptitude rather than academic achievement.这次测试是考查能力， 而不是学习成绩。 Note:When you assess the amount of money that something is worth or should be paid,you calculate or estimate it.评估（价值），估价 第4页，共76页
第4页，共76页 New words & expressions • assess vt. 评估；评价；考查 • When you assess a person, thing, or situation, you consider them in order to make a judgment about them. • e.g. The test was to assess aptitude rather than academic achievement. 这次测试是考查能力， 而不是学习成绩。 • Note: When you assess the amount of money that something is worth or should be paid, you calculate or estimate it. 评估(价值)，估价
New words expressions ·bargain n.便宜货，廉价货Something that is a >bargain is good value for money,usually because it has been sold at a lower price than normal. ● e.g:At this price the wine is a bargain.这种葡萄 酒卖这个价真是很便宜。 ● Note:If people drive a hard bargain,they argue with determination in order to achieve a deal which is favourable to themselves.极力讨价还价， 提出苛刻的交易条件e.g.You can drive a hard bargain in the free market..在自由市场上你可使 劲地讨价还价。 第5页，共76页
第5页，共76页 New words & expressions • bargain n. 便宜货，廉价货 Something that is a bargain is good value for money, usually because it has been sold at a lower price than normal. • e.g. At this price the wine is a bargain. 这种葡萄 酒卖这个价真是很便宜。 • Note: If people drive a hard bargain, they argue with determination in order to achieve a deal which is favourable to themselves. 极力讨价还价， 提出苛刻的交易条件 e.g. You can drive a hard bargain in the free market. 在自由市场上你可使 劲地讨价还价
New words expressions ·book n.(公司或组织机构的)账册，账簿 .A company's or organization's books are its records of money that has been spent and earned. e.g.For the most part he left the books to his managers and accountants.他通常都把账册交给经 理和会计们处理。 ·column n.(字典、报纸或图表的)栏 On a printed page such as a page of a dictionary. newspaper,or printed chart,a column is one of two or more vertical sections which are read downwards. Note:In a newspaper or magazine,a column is a section that is always written by the same person or is always about the same topic.(报纸或杂志的，专描
第6页，共76页 New words & expressions • book n. (公司或组织机构的)账册，账簿 • A company‘s or organization’s books are its records of money that has been spent and earned. • e.g. For the most part he left the books to his managers and accountants. 他通常都把账册交给经 理和会计们处理。 • column n. (字典、报纸或图表的)栏 • On a printed page such as a page of a dictionary, newspaper, or printed chart, a column is one of two or more vertical sections which are read downwards. • Note: In a newspaper or magazine, a column is a section that is always written by the same person or is always about the same topic. (报纸或杂志的)专栏
New words expressions ·cost n.花费；成本 The cost of something is the amount of money that is needed in order to buy,do, or make it.花费 Your costs are the total amount of money that you must spend on running your home or business.成本 第7页，共76页
第7页，共76页 New words & expressions • cost n. 花费；成本 • The cost of something is the amount of money that is needed in order to buy, do, or make it. 花费 • Your costs are the total amount of money that you must spend on running your home or business. 成本
New words expressions Note:Do not confuse cost and costs.The cost of something is the amount of money that you need in order to buy it,do it,or make it.e.g.the cost of the telephone call;...the total cost was over a million pounds. The costs of a business or a home are the sums of money that have to be spent on running it.They include money spent on electricity,repairs,and taxes.e.g. attempts to cut costs and boost profits. 要混淆cost和costs,cost表示买某物、做某事或制作某 物所需要的花费。例如，the cost of the telephone call (电话费)，_the total cost was over a million pounds(总价 超过100万英镑)。企业或家庭的costs指经营或维持它所 必须花费的钱，包括电费、维修费和税费，，例如， attempts to cut costs and boost profits(降低成本、增加 利润的努力)。 第8页，共76页
第8页，共76页 New words & expressions • Note: Do not confuse cost and costs. The cost of something is the amount of money that you need in order to buy it, do it, or make it. e.g. the cost of the telephone call; ...the total cost was over a million pounds. The costs of a business or a home are the sums of money that have to be spent on running it. They include money spent on electricity, repairs, and taxes. e.g. attempts to cut costs and boost profits. • 要混淆 cost 和 costs，cost 表示买某物、做某事或制作某 物所需要的花费。例如，the cost of the telephone call (电话费)，the total cost was over a million pounds (总价 超过100万英镑)。企业或家庭的 costs 指经营或维持它所 必须花费的钱，包括电费、维修费和税费，例如， attempts to cut costs and boost profits (降低成本、增加 利润的努力)
New words expressions ·customer n.顾客，客户 .A customer is someone who buys goods or services,especially from a shop. e.g.We need to appeal to a wider customer base.我们需要吸引更广泛的客户 。 Note:When you buy goods from a particular shop or company,you are one of its customers If you use the professional services of someone such as a lawyer or an accountant,you are one of their clients.从某二家商店或公司买东西的人 是他们的customer(顾客)。接受律师或会计师等 的专业服务的人是他们的client(客户)。 第9页，共76页
第9页，共76页 New words & expressions • customer n. 顾客，客户 • A customer is someone who buys goods or services, especially from a shop. • e.g. We need to appeal to a wider customer base. 我们需要吸引更广泛的客户。 • Note: When you buy goods from a particular shop or company, you are one of its customers. If you use the professional services of someone such as a lawyer or an accountant, you are one of their clients. 从某一家商店或公司买东西的人 是他们的customer(顾客)。接受律师或会计师等 的专业服务的人是他们的client(客户)
New words expressions ·difference n.差（量），差额 .A difference between two quantities is the amount by which one quantity is less than the other. Note:difference作“差异，区别”解时，指一事 物区别于另一事物的不同之处，可指事物之间的 本质差别，也可指事物之间的非本质的差别，可 充当不可数名词，也可作可数名词。difference.还 可作“差距，差额”解，指的是事物之间存在的 个差额值，作不可数名词。difference引申还可 作“分歧，争执”解，这时常用作复数形式。f people have their differences about something, they disagree about it. 第10页，共76页
第10页，共76页 New words & expressions • difference n. 差(量)，差额 • A difference between two quantities is the amount by which one quantity is less than the other. • Note: difference作“差异，区别”解时，指一事 物区别于另一事物的不同之处，可指事物之间的 本质差别，也可指事物之间的非本质的差别，可 充当不可数名词，也可作可数名词。difference还 可作“差距，差额”解，指的是事物之间存在的 一个差额值，作不可数名词。difference引申还可 作“分歧，争执”解，这时常用作复数形式。If people have their differences about something, they disagree about it