实训三：会计与会计报表实训目的：通过实训，使学生熟悉中英文会计报表主表的基本结构，了解会计报表的初步填写要求。实训课时：4学时（课外2学时）实训内容：会计与会计报表给出20-30个会计与会计报表相关的英语词汇或短语，与同学交流；（略）在网络上或是会计学的教科书中搜索损益表、资产负债表和现金流量表各一份（中、英文都可以），指出其中的重要信息，与同学交流。（1）损益表：IncomeStatementForCompanyXYZFY1998and1999(FiguresUSD)19981999NetSales1,500,0002,000,000CostofSales(350,000)(375,000)GrossIncome1,150,0001,625,000OperatingExpenses(SG&A)(235,000)(260,000)OperatingIncome915,0001,365,000OtherIncome(Expense)40,00060,000ExtraordinaryGain(Loss)-(15,000)InterestExpense(50,000)(50,000)NetProfitBeforeTaxes(PretaxIncome)905,0001,360,000Taxes(300,000)(475,000)NetIncome605,000885,000（2）资产负债表Wal-MartBalanceSheetPERIODENDING31-Jan-0931-Jan-0831-Jan-07AssetsCurrentAssetsCashAndCashEquivalents7,275,0005,569,0007,373,000ShortTermInvestments---NetReceivables3,905,0003,654,0002,840,000Inventory34,511,00035,180,00033,685,000OtherCurrentAssets3,258,0003,182,0002,690,000TotalCurrentAssets48,949,00047,585,00046,588,000LongTermInvestments---PropertyPlantandEquipment95,653,00097,017,00088,440,000Goodwill15,260,00016,071,00013,759,000IntangibleAssets---AccumulatedAmortization---OtherAssets3,567,0002,841,0002,406,000DeferredLongTermAssetCharges---TotalAssets163,429,000163,514,000151,193,000LiabilitiesCurrentLiabilitiesAccountsPayable47,638,00044,278,00043,471,000Short/CurrentLongTermDebt7,669,00011,269,0008,283,000OtherCurrentLiabilities83,0002,907,000-TotalCurrentLiabilities55,390,00058,454,00051,754,000LongTermDebt34,549,00033,402,00030,735,000OtherLiabilities---DeferredLongTermLiabilityCharges6,014,0005,111,0004,971,000MinorityInterest2,191,0001,939,0002,160,000NegativeGoodwill---TotalLiabilities98,144,00098,906,00089,620,000Stockholders'EquityMiscStocksOptionsWarrants---RedeemablePreferredStock---PreferredStock---CommonStock393,000397,000413,000RetainedEarnings63,660,00057,319,00055,818,000TreasuryStock---CapitalSurplus3,920,0003,028,0002,834,000OtherStockholderEquity(2,688,000)3,864,0002,508,000TotalStockholderEquity65,285,00064,608,00061,573,000（3）现金流量表