slide bài giảng anh văn chuyên ngàng tài chính ngân hàng unit (4)

UNIT 5
Company accounts
Discussion
 prot and loss account 
 balance sheet 
Vocabulary

Accounng

Auding

Prots
 !" #$

Loss%

Revenue&

Turnover'

Depreciaon ()*
Vocabulary

Asset (

+,-./01

2 &-.$34

Taxaon(


&,

Shareholder(2506$

Dividend(57

Earnings per share (EPS)& 8%59

Total shareholder return (TSR): &59:;$
Vocabulary

Balance sheet: <.$=0/

Prot and loss account = income account: <

Fleet (n): 0-->0-,
E.g. ?>?@

Property = real estate A*0B$.

Cash (n)

2?(

2
Vocabulary

Credit (n)&CD$

Creditor(EF

GH$HI 

& (@$J

Debt(

'A (E $:;3
GH$H2 A$$ 
Vocabulary

Liability(EA(

2 AK(2.@$34
L"$M NA $

Provision(.O#$

Share capital (EEquityP/59

Reserve(.KQ$R4
Vocabulary

Operang costs (n): C40B$

Operang prots("40B$

Capital expenditure (2C09:(&I2S

Cost of capitalCTD$@/


Employee costs (C=6$
Vocabulary
Verbs

To earn (@
H$H& > 

To pay (@

UA(VJ

To sell (@A

I(

I(/

EW

I
Vocabulary

To amount to (@E

To a0ribute (@=/

X AA(V

To le1 (@#4


To represent (@04Y

To retain (@E$R4

Vocabulary

To comprise (@EA$Z

To deduct (@

To allow (@[>\0

To total (@5$B$
NOTICE
] K$ !E& @ ^ K$N,