Question

翻译一段商务英语课文

Company law
specifies that shareholders must be given certain financial information.
Companies generally include three financial statements in their annual reports.

The profit and
loss account (GB) or income statements (US) shows earnings and expenditure. It
usually gives figures for total sales or turnover, and costs, expenses and
overheads. The first figure should obviously be the highest, i.e. there should
be a profit. Part of the profit goes to the government in taxation, part is
usually distributed to shareholders (stockholders) as a dividend, and part is
retained by the company.

The balance sheet
shows a company’s financial situation on a particular date, generally the last
day of the financial year. It lists the company’s assets, its long-term and
short-term liabilities, and shareholders’ (stockholders’) funds. A business’s
assets include account receivable as it is assumed that these will be paid.
Companies also have intangible assets, whose value is difficult to quantify or
turn into cash, such as goodwill, patents, copyrights and trade marks. Liability
include accounts payable, as these will
have to be paid.Long-term liabilities are usually loans and bonds; short-term
liabilities include accrued or accumulated expenses that have not yet been paid
such as taxes and interest. Negative items on financial statements, such as
creditors, taxation, and dividends paid, are either enclosed in brackets or
preceded by a minus sign.

Answer 1

公司法
规定，股东必须给予若干财务资料。
公司一般在其年报3财务报表。

利润和
损益表（GB）或损益表（美国）显示收入和支出。它
通常给销售总额或营业额的数字，而成本，费用和
间接费用。第一个数字显然应该是最高的，即应该有
是利润。利润的一部分去了政府在税收，一部分是
通常分配给股东（股东）作为股息，而部分是
由公司保留。

资产负债表
显示了公司的财务状况在某一特定日期，通常是最后
日财政年度。它列出了该公司的资产，其长期和
短期负债和股东（股东）的资金。一个企业的
流动资产包括应收账款，因为它假定这些将被支付。
公司也有无形资产，其价值是难以量化或
转成现金，如商誉，专利，版权和商标。责任
包括，因为这些将应付账款
必须paid.Long长期负债通常是贷款和债券;短期的
负债包括尚未支付的预提或累计费用
如税收和利息。对财务报表的负项，如
债权人，税务及派付的股息，要么括在方括号或
前面有一个减号。

Answer 2

公司lawspecifies股东必须给予一定的财政信息。公司一般都包括在其年度报告三财务报表的损益账户。（GB）或收入报表（美国）显示收入和支出。也是对总销售额或营业额，数字和费用，费用andoverheads。第一个数字显然应该是最高的，即应该有利润。部分的利润交给政府税收，部分通常分配给股东（股东）作为红利，和部分isretained的公司。平衡sheetshows公司的财务状况在一个特定的日期，一般财政年度的最后一天。它列出公司的资产，它的长期和短期负债，与股东（股东）基金。一个business'sassets包括应收账款的因为它是假定，这些将被支付。公司也有无形资产，其价值是难以量化的orturn成现金，如商誉，专利，版权和商标。liabilityinclude应付账款，这将是paid.long-term负债通常贷款和债券的短期负债包括应付；或累计费用尚未paidsuch作为税收和利息。负项目的财务报表，如ascreditors，税收，和股息支付，要么是括在括号内orpreceded以减号