the Balance Sheet （资产负债表）课件.ppt

the Balance Sheet （资产负债表） Assets (资产） ==== Current Assets (流动资产） Cash and cash equivalents （现金和银行存款） Account Receivable（应收账款） Inventory（存货） Long-term Assets（长期资产） Investment（长期投资） Building, Property, plants and equipments (PPE) Intangible assets（无形资产） Liabilities + Equity(负债+权益） Current liabilities（流动负债） Account Payable（应付帐款） Salary Payable（应付工资） Income Tax Payable（应交税金） Long-term Debts（长期负债） Note Payable（应付票据） Bond Payable（应付债券） ---------------------------------------------- Shareholders’ equity（股东权益） Common Stock（普通股） Paid-In-Capital In Excess of Par（相当于资本公积金——溢价发行） Retained Earnings（保留盈余，相当于盈余公积和未分配利润） Shareholders’ Equity (股东权益） Equity = Assets – Liabilities It is financing by shareholders, i.e., owners of the company Two classes of shareholders: common shareholders（普通股股东） and preferred shareholders（优先股股东） Liabilities （负债） Another type of financing（融资） Arises when 1) receive goods or services without paying cash; 2) borrow money Represents obligation to pay cash to a third party when liabilities become due Usually quantifiable Liability financing is a good thing, unless… Assets (资产） a) Assets are resources that may provide the firm with future economic benefits through the generation of cash flows (现金流）. b) To be recorded by accountants, an asset must have been acquired the right of use, and the value of the asset’s future benefit must, to a reasonable extent, quantifiable（度量）. c) If something that the company owns will provide benefits in the future, but the benefits are hard to identify and measure, then we do not recognize this thing as asset. Retained Earnings （留存收益） Accumulated net income （累积净利润）(profits/losses), less dividends, since the inception （起始）of the firm The third form of financing of the company-- shareholders’ direct investments, borrowing money, and making money by the company its