普通股投资的计量和报告

unite4Non-currentAssets•4.1Long-terminvestment–Mesuringandreportinginvestmentsincommonshare–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-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5.1CurrentLiabilities•Definitionandclassificationofcurrentliabilities•noteandaccountspayable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-termliabilities•long-termloanspayable长期借款•long-termaccountspayable长期应付款•bondspayable应付债券UNIT6OWNERS‘EQUITY•Capitalstock股本•corporation股份公司•commonstock普通股•ownershiprightsofcommonstockholders•preferredstock优先股•whatistheactualuseofstock股票到底有什么用？Retainedearnings留存收益•whenacompanygeneratesaprofit,mangementhasoneoftwochoices•cashdividend,retaintheearningsandreinvesttheminthebusinessunit7revenue,expensesandprofit•7.1revenue•primeoperatingrevenue–salesrevenue–servicerevenue•otheroperatingrevenue•interestrevenue(利息收益)7.2Expenses•operatingexpenses•administrationexpenses7.3profit•definitionandclassificationofprofit•operatingprofit•netinvestmentprofit•netnon-operatingincome•profitdistributionunit8blancesheet•whatisbalancesheet•whowantstoseeyourbalancesheet?•whatisbalancesheetusedfor?componentsofbalancesheet–assets•currentassets•fixedassets•intangibleassets–liabilities•currentliabilities•long-termliabilities–owners'equity–howtopreparebalancesheet?