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1、.,unite 4 Non-current Assets,.,4.1 Long-term investment Mesuring 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,.,Depreciation Metho
2、d 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,.,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 copyri
3、ghts 版权 trademarks and trade names 商标和商号权 Franchises 特许权 goodwill 商誉,.,5.1 Current Liabilities,Definition and classification of current liabilities note 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
4、有负债 current ratio 流动比率,.,5.2 long-term liabilities,long-term loans payable 长期借款 long-term accounts payable 长期应付款 bonds payable 应付债券,.,UNIT 6 OWNERS EQUITY,Capital stock 股本 corporation 股份公司 common stock 普通股 ownership rights of common stockholders preferred stock 优先股 what is the actual use of stock 股票
5、到底有什么用？,.,Retained earnings 留存收益,when a company generates a profit,mangement has one of two choices cash dividend, retain the earnings and reinvest them in the business,.,unit 7 revenue,expenses and profit,7.1 revenue prime operating revenue sales revenue service revenue other operating revenue inte
6、rest revenue (利息收益),.,7.2 Expenses,operating expenses administration expenses,.,7.3 profit,definition and classification of profit operating profit net investment profit net non-operating income profit distribution,.,unit 8 blance sheet,what is balance sheet who wants to see your balance sheet? what is balance sheet used for?,.,components of balance sheet,assets current assets fixed assets intangible assets liabilities current liabilities long-term liabilities owners equity how to prepare balance sheet?,
