普通股投资的计量和报告.ppt

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1、unite4Non-currentAssets4.1Long-terminvestmentMesuringandreportinginvestmentsincommonshare普通股投资的计量和报告Mesuringandreportinginvestmentsinbonds债券投资的计量和报告4.2PlantAssets固定资产Determiningthecostsofplantassets固定资产成本的确定Depreciationofplantassets固定资产折旧DepreciationMethod折旧方法starght-linemethod直线折旧法Unit-of-pr

2、oductionmethod产量折旧法Expendituresduringtheusefullife使用期间的开销Revenueexpenditure营业性支出Capitalexpenditures资产支出Plantassetdisposals固定资产处置4.3Intangibleassets无形资产Definitionandcharacteristicsofintangibleassets无形资产的定义和特征patents专利权copyrights版权trademarksandtradenames商标和商号权Franchises特许权goodwill商誉5.1CurrentLi

3、abilitiesDefinitionandclassificationofcurrentliabilitiesnoteandaccountspayable应付票据和账款（一年内）accruedexpenses应计费用unearnedrevenues未获收益currentmaturitiesoflong-termdabts长期负债到期值contingentliabilties或有负债currentratio流动比率5.2long-termliabilitieslong-termloanspayable长期借款long-termaccountspayable长期应付款bondspa

4、yable应付债券UNIT6OWNERS‘EQUITYCapitalstock股本corporation股份公司commonstock普通股ownershiprightsofcommonstockholderspreferredstock优先股whatistheactualuseofstock股票到底有什么用？Retainedearnings留存收益whenacompanygeneratesaprofit,mangementhasoneoftwochoicescashdividend,retaintheearningsandreinvesttheminthebusinessuni

5、t7revenue,expensesandprofit7.1revenueprimeoperatingrevenuesalesrevenueservicerevenueotheroperatingrevenueinterestrevenue(利息收益)7.2Expensesoperatingexpensesadministrationexpenses7.3profitdefinitionandclassificationofprofitoperatingprofitnetinvestmentprofitnetnon-operatingincomeprofitdistributio

6、nunit8blancesheetwhatisbalancesheetwhowantstoseeyourbalancesheet?whatisbalancesheetusedfor?componentsofbalancesheetassetscurrentassetsfixedassetsintangibleassetsliabilitiescurrentliabilitieslong-termliabilitiesowners'equityhowtopreparebalancesheet?