劍橋商務(wù)英語(yǔ)2Businessfinance

1、Business financeCapitalRevenueFinancial statements Capital1. Financial assets or the financial value of assets, such as cash. 2. The factories, machinery and equipment owned by a business. Capital is an extremely vague term and its specific definition depends on the context in which it is used. In g

2、eneral, it refers to financial resources available for use. Revenue The amount of money that a company actually receives during a specific period, including discounts and deductions for returned merchandise. It is the top line or gross income figure from which costs are subtracted to determine net i

3、ncome. Revenue is calculated by multiplying the price at which goods or services are sold by the number of units or amount sold.Revenue is also known as REVs. Revenue is the amount of money that is brought into a company by its business activities. In the case of government, revenue is the money rec

4、eived from taxation, fees, fines, inter-governmental grants or transfers, securities sales, mineral rights and resource rights, as well as any sales that are made.Business financeA Capital When people want to set up or start a company, they need money, called capital. Companies can borrow this money

5、, called a loan，from banks. The loan must be paid back with interest： the amount paid to borrow the money. Capital can also come from issuing shares or equities - certificates representing units of ownership of a company. (See Unit 29) The people who invest money in shares are called shareholders an

6、d they own part of the company. The money they provide is known as share capital. Individuals and financial institutions, called investors, can also lend money to companies by buying bonds -loans that pay interest and are repaid at a fixed future date. (See Unit 33) Money that is owed - that will ha

7、ve to be paid - to other people or businesses is a debt In accounting, companies，debts are usually called liabilities. Long-term liabilities include bonds; short-term liabilities include debts to suppliers who provide goods or services on credit - that will be paid for later. The money that a busine

8、ss uses for everyday expenses or has available for spending is called working capital or funds. BrE: shares ; AmE:stocks; AmE:shareholder; AmE:stockholderB Revenue All the money coming into a company during a given period is revenue. Revenue minus the cost of sales and operating expenses, such as re

9、nt and salaries, is known as profit， earnings or net income. The part of its profit that a company pays to its shareholders is a dividend. Companies pay a proportion of their profits to the government as tax, to finance government spending. They also retain, or keep, some of their earnings for futur

10、e use. C Financial statements Companies give information about their financial situation in financial statements. The balance sheet shows the companys assets - the things it owns; its liabilities - the money it owes; and its capital. The profit and loss account shows the companys revenues and expenses during a particular period, such as three months or a year.BrE: profit and loss account;AmE: income statement financial statements 財(cái)務(wù)報(bào)表財(cái)務(wù)報(bào)表 share capital 股本股本 Capital 資本金資本金 Long-term liabilities 長(zhǎng)期負(fù)債長(zhǎng)期負(fù)債 short-term liabilities 短期負(fù)債短期負(fù)債 working capital or funds