财务专业外语.docxVIP

AOEaccounts payable TA?IAssets = Liabilities + Stockholders equity. OJO$4,650,000 WOD equipment WOA raw material CST increase assets and increase liabilities AEI a computer WOI all of the above INB $ 600,000  There are tree steps:-- construct financial statements.有三步：第一部是分析交易发生事项在账户中的影响，然后分析借方，贷方，和T型账，最后编制财务报表。 After identifying an asset,-- called a valuation. 确定资产后，会计人员必须决定赋予他们一定的货币金额，赋予货币金额的过程叫做估值 There are two sources of assets. 有两种资产资源，一种是负债，另一种是所有者权益，负债是过去的交易事项形成的现实义务。该义务可能会导致未来转移或运用资产或提供服务。 Accounting elements are会计要素是对会计活动的基本分类，我国有资产、负债、所有者权益、收入、费用、利润六大会计要素 A general journal may be普通日记账被用来记录发生的所有交易，日记账记录特种交易事项，例如，银行存款用来记录银行存取款业务 In order to maintain a chronological history为了按照时间顺序保存交易历史，每一笔交易首先要在一个称为日记账的帐薄中做出的最初的账务处理。一个普通日记账可能用来记录所有的交易，多个日记账则记录特殊的交易类型。例如，现金日记账记录现金收入或现金支出的交易。 偿债能力 Current ratio=current assets/current liabilities；Working capital=current assets-current liabilities；Debt-to-equity ratio=total liabilities/total equities 应收账款re ceivables turnov er =sales on account /average account receivable；days receivable outstanding=365/receivables turnover 长期负债time-interest-earned=EBIT/interest expense 存货inventory turnover =cost of goods sold/ average inventory ； days inventory held=365/inventory turnover； gross profit percentage=(sales-expenses)/sales (二)The net income of the ZY Company for 2010 was $460000. Additional data available relative to activities for the year are given below: A. Depreciation expenses for the year, $176000; B. losses on sale of machinery was $4800; C. Prepaid insurance $3000 D. Accounts payable increased by $27400; E. copyright amortization for the year was $9500; F. Accounts receivable decreased by $12000; Please use indirect method to compute cash flows from operations. Net income 460000 Add Depreciation expenses 176000 Losses on sales of machinery 4800 Accounts payable 27400 Copyright amortization