大学会计英语课件陈庆柏 主编978 7 81134 917 7unit 15.ppt

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1、大学会计英语CollegeEnglishforWesternAccounting陈庆柏王景仙主编UnitFifteenTwoBasicBankFinancialStatementsWarming-upQuestionsWhatarethetwobasicfinancialstatementsmaintainedbybanks?Andtheirfunctions?Canyouguesswhatarebanks’mainsourcesofincome?SuggestedAnswersWhatarethet

2、wobasicfinancialstatementsmaintainedbybanks?Andtheirfunctions?Thetwobasicfinancialstatementsmaintainedbybanksare:①Thestatementofcondition,alsocalledthebalancesheetwhichreportsabank’stotalassets,liabilities,andcapitalaccounts;②Theincomestatement,alsocall

3、edtheprofit-and-lossstatement,whichcoversabank’soperationoveranextendedperiod,suchas3monthsorlongerandshowsallrevenuesandexpensesofthebank.Boththebalancesheetandtheincomestatementareupdatedeveryday.SuggestedAnswersCanyouguesswhatarebanks’mainsourcesofin

4、come?Themajorsourcesofabank’sincomecanbelistedasfollows:①interestonloansprovidedtoitscustomers;②interestanddividendsonitsinvestments;and③fees,commissionsandservicescharges.Notes1.statementofcondition财务状况表（又称之为资产负债表）2.snapshotn.快照=aninformalphotographtak

5、enwithbriefexposurebysnappingtheshutterofahandcamera3.cashonhand手头现金(Here“onhand”meansreadyoravailableforuse)4.bank’svault银行的保管库=asecureroom,oftenwithindividualsafe-depositboxes,forthesafe-keepingofvaluablesormoneyinabank5.intheprocessofcollection在托收过程中

6、6.timedeposits（美）定期存款=arelationshipcarryingaspecifiedmaturitydate,usuallybearinginterestandrestrictingthedepositor’sabilitytomakewithdrawalsbeforematuritydate7.disbursementn.支付=paymentorpayingoutofmoney8.theInternalRevenueService（美）国家税务局，简称为I.R.S=theFed

7、eralagencythatadministersmostfederaltaxlawsNotes9.outstandingloans未偿还的货款=loansthathavenotbeenrepaid10.loanlossreserves货款损失准备金=abalancesheetaccountestablishedbyabankorothercreditor,basedonexpectationsoffuturelosses.Theloanlossreserveisbuiltupthroughdeduc

8、tionsfromnetincome.Asloanlossesoccur,theyarechargedtothereserve.11.loanportfolio货款组合12.charge-offsn.作为坏账被冲销或注销=aloan,obligation,orcardholderaccountthatthebanknolongerexpectstocollectandwritesoffasabaddebt13.insolventadj.无偿债能力的；破产