普通股投资的计量和报告

unite4Non-currentAssets第一页，共十四页。4.1Long-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固定资产折旧第二页，共十四页。DepreciationMethod折旧方法starght-linemethod直线折旧法Unit-of-productionmethod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固定资产处置第三页，共十四页。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商誉第四页，共十四页。5.1CurrentLiabilitiesDefinitionandclassificationofcurrentliabilitiesnoteandaccountspayable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流动比率第五页，共十四页。5.2long-termliabilitieslong-termloanspayable长期借款long-termaccountspayable长期应付款bondspayable应付债券第六页，共十四页。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？第七页，共十四页。Retainedearnings留存收益whenacompanygeneratesaprofit,mangementhasoneoftwochoicescashdividend,retaintheearningsandreinvesttheminthebusiness第八页，共十四页。unit7revenue,expensesandprofit7.1revenueprimeoperatingrevenuesalesrevenueservicerevenueotheroperatingrevenueinterestrevenue(利息收益)第九页，共十四页。7.2Expensesoperatingexpensesadministrationexpenses第十页，共十四页。7.3profitdefinitionandclassificationofprofitoperatingprofitnetinvestmentprofitnetnon-operatingincomeprofitdistribution第十一页，共十四页。unit8blancesheetwhatisbalancesheetwhowantstoseeyourbalancesheet?whatisbalancesheetusedfor?第十二页，共十四页。componentsofbalancesheetassetscurrentassetsfixedassetsintangibleassetsliabilitiescurrentliabilitieslong-termliabilitiesowners'equityhowtopreparebalancesheet?第十三页，共十四页。内容总结unite4Non-currentAssets。starght-linemethod直线折旧法。Unit-of-productionmethod产量折旧法。5.1CurrentLiabilities。noteandaccountspayable应付票据和账款（一年内）。currentmaturitiesoflong-termdabts长期负债到期