【高级商务英语口语课程】
   优易国际英语拥有高级商务英语口语全套的课程培训体系和完善的教学计划；拥有高级商务英语口语专业的师资团队；*中外教跟踪指导授课，全面提高商务人士的英语口语能力，目前正在开展高级商务英语口语培训课程。
   品      牌：优易国际英语
   适合人群：商务人士、英语口语学习
   上课时间：随时上课
   上课地点：大望路校区、北苑校区、上门授课、第三方地点
 

Lesson Seven

Business Reporting
商业报表
 
Part I         Objectives

²        Research tools and information source for earnings, performances and SEC filings 公司收入、经营状况与美国证券委员会备案的调查工具和信息资源 ²        Understand general theory of “double entry accounting” 理解借贷记帐法 ²        Understand the contents and the equation of a balance sheet 理解资产负债表的内容与方程式 ²        Stock quotes and what does it say about a company 股票报价浏览

Part II The How-Tos
 
What tells most about a company – The Balance Sheet
²        What is Double Entry Accounting?
You have to think of the business as nothing else but a collection of accounts. Some of these accounts owe the business money and some of them are owed money by the business. All of the accounts must balance. At any one time the total value of the accounts in credit must equal the total value of the accounts in debt. When the business makes any transaction at all money is moved from one account to another. If for example Pepe makes a payment of $200.00 for some flour which he purchased from Alberto's wholesalers then Alberto's account is debited by &200.00. Alberto is the receiver of money and the transaction is therefore entered on the debit side. (Remember the principle; Debit the receiver, credit the giver.)

Alberto's Account
DR				CR
Debit Side				Credit Side
Date	Details	Folio	Amount	Date	Details	Folio	Amount
					Balance b/d		500.00
May 10	Purchase of flour	XYZ	200.00

Alberto is one of Pepe's creditors. He supplies Pepe with flour on a regular basis. You can see that at the beginning of the accounting period Pepe owed Alberto $500.00. After the payment was made this figure will be reduced to $300.00. Alberto has received money and his account must be debited. In order that the accounts balance another account must be credited. In this case it is the bank account.

Bank Account - Pepe's Pizza Parlor
DR				CR
Debit Side				Credit Side
Date	Details	Folio	Amount	Date	Details	Folio	Amount
					Balance b/d		1,640.00
				May 10	Payment for flour	XYZ	200.00
				May 23	Payment for oven liner	C950	160.00
May 31	Balance c/d		2,000.00
			2,000.00				2,000.00
					Balance b/d		2,000.00

In this case the bank account is already Pepe's creditor by the fact that Pepe has an overdraft. Before the payment was made to Alberto, Pepe owed the bank $1,640. With a $200.00 payment to