普通股投资的计量和报告.pptVIP

unite 4 Non-current Assets第一页，共十四页。 4.1 Long-term investmentMesuring and reporting investments in common share普通股投资的计量和报告Mesuring and reporting investments in bonds债券投资的计量和报告4.2 Plant Assets 固定资产Determining the costs of plant assets固定资产成本的确定Depreciation of plant assets固定资产折旧第二页，共十四页。 Depreciation Method折旧方法starght-line method 直线折旧法Unit-of-production method 产量折旧法Expenditures during the useful life使用期间的开销Revenue expenditure营业性支出Capital expenditures资产支出Plant asset disposals固定资产处置第三页，共十四页。 4.3 Intangible assets 无形资产Definition and characteristics of intangible assets无形资产的定义和特征patents 专利权copyrights 版权trademarks and trade names 商标和商号权Franchises 特许权goodwill 商誉第四页，共十四页。 5.1 Current LiabilitiesDefinition and classification of current liabilitiesnote and accounts payable 应付票据和账款（一年内）accrued expenses 应计费用unearned revenues 未获收益current maturities of long-term dabts长期负债到期值contingent liabilties 或有负债current ratio 流动比率第五页，共十四页。 5.2 long-term liabilitieslong-term loans payable 长期借款long-term accounts payable 长期应付款bonds payable 应付债券第六页，共十四页。 UNIT 6 OWNERS‘ EQUITYCapital stock 股本corporation 股份公司common stock 普通股ownership rights of common stockholderspreferred stock 优先股what is the actual use of stock 股票到底有什么用？第七页，共十四页。 Retained earnings 留存收益when a company generates a profit,mangement has one of two choicescash dividend, retain the earnings and reinvest them in the business第八页，共十四页。 unit 7 revenue,expenses and profit7.1 revenueprime operating revenuesales revenueservice revenueother operating revenueinterest revenue (利息收益)第九页，共十四页。 7.2 Expensesoperating expensesadministration expenses第十页，共十四页。 7.3 profitdefinition and classification of profitoperating profitnet investment profitnet non-operating incomeprofit distribution第十一页，共十四页。 unit 8 blance sheetwhat is balance sheetwho wants to see your balance sheet?what is balance sheet used for?第十二页，共十四页。 components of balance sheetassetscurrent assetsfixed assetsintangible assetsliabilitiescurrent liabilitieslong-term liabilitiesowners equ