capital是资本，从企业会计学理论来讲，资本是指所有者投入生产经营，能产生效益的资金。equity是stockholders’ equity意思是所有者权益，是指企业资产扣除负债后，由所有者享有的剩余权益，既可反映所有者投入资本的保值增值情况，又体现了保护债权人权益的理念。第二，三者的范围不同：assetes包括：包括现金...
Common Stock and APIC, Retained Earnings, Treasury StockThe assets section comprises items considered cash outflows (“uses”), and the liabilities section is deemed cash inflows (“sources”). Monetary Store of Value→ Certain assets, such as cash and cash equivalents (e.g. marketable ...
total current liabilities 流动负债合计 long-term bank loans, less current maturities deferred income deferred tax liabilities 长期银行借款,减一年内到期的长期银行贷款 deferred income 递延收入 deferred tax liabilities 递延税 financial net debt 净金融负债 total liabilities 负债合计 commitments and contingencies...
Bad liabilitiesput one at a disadvantage — e.g., consumer loans, credit cards debt, etc. Liabilities can also be a significant source of expenses. Interest payments on loans and credit card debt can add up very quickly and really eat into our income over time. Then why do people own a...
awe need only find two independent solution 我们只需要发现二独立解答[translate] adown the stairs 在台阶下[translate] atotal assets less liabilities and preferred stock as listed on the balance sheet 总财产较少责任和优先股票如被列出在资产负债表[translate]...
liabilities 2818 其它递延负债 other deferre liabilities 286 存入保证金 deposits receive 2861 存入保证金 guarantee deposit receive 288 杂项负债 miscellaneous liabilities 2888 杂项负债 -其它 miscellaneous liabilities - other 3 业主权益 owners equity 31 资本 capital 3111 普通股股本 capital - common stock...
Liquidation means the distributions of the Trust Account to the Public Stockholders in connection with the redemption of the Common Stock held by the Public Stockholders pursuant to the terms of the Company’s Amended and Restated Certificate of Incorporation, as amended, if the Company fails to co...
This method of inventory valuation is suitable when prices and quantity purchased both fluctuate. Weighted average price has been defined by CIMA as ‘”A price which is calculated by dividing the total cost of materials in the stock from which the materials ...
Adelphia Communications was another company that apparently manipulated cash flows. In Adelphia’s case, the company capitalized the labor required to install cable. In other words, the company classified this labor expense as a fixed asset. While this practice is fairly common in the ...
Liabilities are carried at cost, not market value, like most assets. They can be listed in order of preference undergenerally accepted accounting principle(GAAP) rules as long as they're categorized. The AT&T example has a relatively high debt level under current liabilities. Other line items li...