Chapter 3 Money Coming in and Going out 进来的钱与出去的钱
Unit 1 Assets and Liabilities 资产与负债
MP3-7
Assets are things of worth and liabilities are things that cost. The more assets a company has, the more that company is worth.The more liabilities a company has, the more it costs and expenses it has.
提示 资产是有价值的东西，负债则是会支出成本的东西。一家公司拥有越多资产，这家公司的价值就越高。一家公司的负债越多，它就有越多的成本与支出。
Dialogue 1
A
How is our newest accountant working out?Did we do well with hiring her?
B
Yes. I've been showing her some basics.I want to start her off slow.
A
A review is always a good idea. What have you been going over with her?
B
We've been looking at different kinds of accounts.
A
What kind of accounts?Are you talking about assets and liabilities?
中译
A：我们最新的会计师做得如何？我们雇用她做得对吧？
B：对。我已经告诉她一些基本的东西，我要慢慢让她开始。
A：回顾总是不错的办法。你跟她谈到哪些东西了？
B：我们看过不同种类的账户。
A：哪种账户？你讲的是资产与负债吗？
Dialogue 2
A
That last client that just left your office looked happy. What did you tell him?
B
He wanted a better understanding of what assets and liabilities mean.
A
What did you tell him?
B
I told him the more assets the better and the less liabilities the better.
A
I'd say that's the name of the game. Spend very little and invest and save lots.
中译
A：最后一个离开你办公室的客户看起来很高兴，你跟他说了什么？
B：他想要更了解资产与负债的意义。
A：你告诉他什么？
B：我告诉他资产越多越好，负债越少越好。
A：我会说那是最重要的事。少花钱，投资并存很多钱。
Dialogue 3
A
I've been looking over your books. You have a lot of assets in this company.
B
Yes I do. I've invested a lot into this business.
A
You also have very few liabilities. This is a good position to be in.
B
I had a lot of debt when I started this business but I paid it off as fast as I could.
A
Lots of assets and very few liabilities means a business that is worth lots of money.
中译
A：我看过你的账本了，你在这家公司里有许多资产。
B：是，我是有很多，我在这家公司上投资了很多。
A：你有极少数的负债，这是一个很好的处境。
B：当我开始这家公司时，我有很多债务，但我尽可能快速地将它偿还了。
A：许多的资产与少数的负债代表这家公司值很多钱。
Dialogue 4
A
I'm retiring and I need some money. I wonder if I should sell my business.
B
It depends on how much money you'd get for the business if you sold it.
A
I have lots of debt and very few assets. What do you think?
B
Debt is a liability. You should keep the business until you get rid of some of that.
A
That's what my wife said. She's so smart.She used to work in an accounting frm.
中译
A：我即将退休，并需要一些钱。我在想我是否该卖掉我的公司。
B：这要看如果你把公司卖掉，你能从这里拿到多少钱。
A：我有大量债务与少数的资产。你认为如何？
B：债务是一种负债。你应该留着你的公司，直到你摆脱一些债务为止。
A：我太太也是这么说，她很聪明，她以前在会计师事务所工作。
Dialogue 5
A
I don't understand this whole asset and liability thing. Can you explain it?
B
Assets and liabilities can change. If a company owns a company car, it's an asset.
A
But it's not an asset if the company owes money on it right?
B
In that case that car is thought of as a liability.
A
The building my business is in is a good thing because we own it and it's paid off.
中译
A：我不懂资产与负债。你可以解释一下吗？
B：资产与负债可以改变。如果一家公司拥有一辆公司用车，它就是资产。
A：但是，如果公司因为它而欠钱，那它就不是资产，对吧？
B：这样的话，这辆车就被认为是负债。
A：那这么说，我公司所在的这栋建筑物是很好的资产，因为我们拥有它，而且款项都付清了。
Dialogue 6
A
My company is thinking about investing in your company.
B
That's great. Your company would be making a good investment.
A
It depends how well your company is doing. Having high sales isn't everything.
B
What else could be as important as that?We are very popular and we have big sales.
A
Does your company own anything?Does it have a lot of debt?
中译
A：我的公司正在考虑投资你的公司。
B：那很棒。你的公司会有很好的投资。
A：这要看你公司营运的状况有多好，销售状况很好并不代表一切。
B：还有什么东西能跟它一样重要？我们非常受欢迎，而且我们卖得很好。
A：你的公司拥有资产吗？它有许多债务吗？
Dialogue 7
A
Our new accountant is great. She's been teaching me about assets.
B
You are just the secretary. Why do you want to know about assets?
A
I want to own a business one day.
B
So tell me. What is an asset?
A
An asset is anything of value a company owns. A company car would be an asset.
中译
A：我们的新会计师很棒，她在教我关于资产的事情。
B：你只是个秘书，你为什么想知道关于资产的事？
A：有一天我想拥有自己的公司。
B：那你告诉我，什么是资产？
A：资产是一家公司所拥有任何有价值的东西，一辆公司用车就会是一项资产。
Sentence Structure 重点句型
Investing in assets is popular because it brings you money one day.
投资在资产上很受欢迎，因为它有一天会为你带来财富。
You should get rid of as many liabilities and of as much debt as you can before retiring.
在你退休之前，你应该尽可能摆脱多一点负债与债务。
Assets are things of worth and liabilities are costs or expenses.
资产是有价值的东西，负债则是成本与支出。
The more assets a company has, the more that company is worth.
一家公司拥有越多资产，这家公司的价值就越高。
The more liabilities a company has, the more costs and expenses it has.
一家公司的负债越多，它就有越多的成本与支出。
Lots of assets and very few liabilities mean a business that is worth lots of money.
大量资产与少数负债代表这家公司值很多钱。
I told him the more assets the better and the less liabilities the better.
我告诉他，资产越多越好，负债越少越好。
Vocabulary 词汇
Useful Phrases 实用短语
This means that something is a good or a smart thing to do.
例句 You would do well to pay off your debt.
你将债务付清的事做得对。
This means to begin with.
例句 I’ll start him off with the basics of accounting.
我会让他从会计的基本开始。
This means to look at or to talk about something.
例句 We’re going to go over the books with the new accountant this week.
这个星期，我们会跟这个新的会计师从账本开始看起。
This means“that's what it's all about.”
例句 Getting lots of assets and getting rid of liabilities is the name of the game.
得到许多资产并摆脱负债就是最重要的事。