BEC高级module_5课件解析.pptVIP

Current liability: claims of creditors that are to be repaid within one year. Long-term debt: debts that come due one year or longer after the date on the balance sheet. Owner’s (shareholder’s) equity: claims of the proprietor (业主，老板), partners, or stockholders against the assets of the firm; the difference between total assets and total liabilities. Dividends：an amount of the profits that a company pays to shareholders Accounts payable应付账款 Accounts payable : a file or account sub-ledger that records amounts that a person or company owes to suppliers , but has not paid yet (a form of debt), sometimes referred as trade payables. Eg: When an invoice is received, it is added to the file, and then removed when it is paid. In households, accounts payable are ordinarily bills from the electric company, telephone company, cable television or satellite dish service, and other such regular services. In a business, there is usually a much broader range of services in the A/P file Accounts Receivable应收账款 most business entities, Accounts Receivable is typically executed by generating an invoice and either mailing or electronically delivering it to the customer, who, in turn, must pay it within an established timeframe, called credit terms or payment terms. Operating income营业收入: gross income minus operating expenses, also called EBIDA (earning before interest depreciation, taxes and amortization (分期偿还) ) Financial statement财务报表：a formal record of the financial activities of a business, person, or other entity. The objective of financial statements is to provide information about the financial position, performance and changes in financial position of an enterprise that is useful to a wide range of users in making economic decisions Balance sheet资产负债表: also referred to as statement of financial position or condition, reports on a companys assets, liabilities, and Ownership equity at a given point in time. Income statement损益表，所得计算书: also referred to as Profit and Lo