第九章长期负债.pptx

第九章 长期负债;第一节 长期负债概述;长期负债的计量;第二节 长期借款;到期一次还本付息方式;分期付息、到期还本方式;分期偿还本息方式;第三节 应付债券;债券发行的帐务处理;债券发行的处理;债券发行费用的核算;债券存续期间的核算;债券存续期间的核算（以到期一次还本债券为例）;在两个付息日之间发行债券的核算;债券的到期偿还;可转换债券;可转换债券售价（发行价格）的处理;可转换公司债券的会计处理;第四节 长期应付款;补偿贸易引进设备应付款的核算;补偿贸易引进设备应付款的核算（续）;融资租入固定资产应付款的核算;初始直接费用的处理;（2）租入固定资产使用期的核算;（3）租赁期满的核算;第五节 专项应付款;专项应付款的会计处理;1、Genius only means hard-working all ones life. (Mendeleyer, Russian Chemist)? 天才只意味着终身不懈的努力。20.8.58.5.202011:0311:03:10Aug-2011:03 2、Our destiny offers not only the cup of despair, but the chalice of opportunity. (Richard Nixon, American President )命运给予我们的不是失望之酒，而是机会之杯。二〇二〇年八月五日2020年8月5日星期三 3、Patience is bitter, but its fruit is sweet. (Jean Jacques Rousseau , French thinker)忍耐是痛苦的，但它的果实是甜蜜的。11:038.5.202011:038.5.202011:0311:03:108.5.202011:038.5.2020 4、All that you do, do with your might; things done by halves are never done right. ----R.H. Stoddard, American poet做一切事都应尽力而为，半途而废永远不行8.5.20208.5.202011:0311:0311:03:1011:03:10 5、You have to believe in yourself. Thats the secret of success. ----Charles Chaplin人必须相信自己，这是成功的秘诀。-Wednesday, August 5, 2020August 20Wednesday, August 5, 20208/5/2020 6、Almost any situation---good or bad---is affected by the attitude we bring to. ----Lucius Annaus Seneca差不多任何一种处境---无论是好是坏---都受到我们对待处境态度的影响。11时3分11时3分5-Aug-208.5.2020 7、Although the world is full of suffering, it is full also of the overcoming of it.----Hellen Keller, American writer虽然世界多苦难，但是苦难总是能战胜的。20.8.520.8.520.8.5。2020年8月5日星期三二〇二〇年八月五日 8、For man is man and master of his fate.----Tennyson人就是人，是自己命运的主人11:0311:03:108.5.2020Wednesday, August 5, 2020 9、When success comes in the door, it seems, love often goes out the window.-----Joyce Brothers成功来到门前时，爱情往往就走出了窗外。11:038.5.202011:038.5.202011:0311:03:108.5.202011:038.5.2020 10、Life is measured by thought and action, not by time. ——Lubbock 衡量生命的尺度是思想和行为，而不是时间。8.5.20208.5.202011:0311:0311:03:1011:03:10 11、To make a lasting marriage we have to overcome self-centeredness.要使婚姻长久，就需克服自我中心意识。Wednesday, August 5, 2020Aug