[会计学原理英文课件9.ppt

Debt-to-equity ratio (负债与所有者权利比率) Debt-to-Equity = Total Liabilities Owners’ Equity In general, a high ratio suggest that a company relies heavily on funds provided by creditors. This ratio measures the financial risk of companies. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. END of Ch. 10 SKIP Pages 523-537 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Summary Reading: Ch 9 10 Current liabilities, noncurrent liabilities, their difference and the accounts listed under them Advantage disadvantage of bond Working capital and Current ratio A/P turnover ratio Debt-to-equity ratio HW 9 10 Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. * * * * * * * * * * * * * * * * * * * * * * * * 9-* Copyright ? 2007 by The McGraw-Hill Companies, Inc. All rights reserved. ?? Chapter 9 10 Reporting and Interpreting Liabilities Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Understanding the Business The acquisition of assets is financed from two sources: Debt - funds from creditors Equity - funds from owners Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd. Overvi