网校为了大家准备了AICPA高频考点:The balance sheet资产负债表,能够巩固所学知识并灵活运用,考试时会更得心应手。一起学习吧~ The balance sheet资产负债表: 资产负债表是一种财务报表,报告公司在特定时间点的资产、负债和股东权益,并为计算收益率和评估其资本结构。 组成有Capital stock,Paid-in capital in excess...
Balance sheetliquidity remains very healthy such that currentcapitalemployed plus investments in listed associates (at book carrying value) covers 115% of Glencore’s total gross debt as at 31 December 2012. glencore.com glencore.com 資產負債表的流動資金非常穩健,已動用流動資本加上上市聯營公司(按賬面...
The statement includes transactions with shareholders and reconciles the beginning and ending balance of each equity account, including capital stock, additional paid-in-capital, retained earnings, and accumulated other comprehensive income. In addition, the components of accumulated other comprehensive incom...
Common Stock股本(或实收资本) Stock issued to others to fund the business ThePar valueof issued shares * the number of shares issued over time Called “Share Capital” for non-US companies Additional Paid-In Capital (APIC)资本公积(含股本溢价或资本溢价、其他资本公积) Sort of like the market ...
BALANCE SHEET资产负债表 ASSETS 资产 Current assets 流动资产 Cash 现金 Certificate of deposit 存款( six-month maturity 6个月到期) Accounts receivable应收账款 Merchandise inventory 存货 Prepaid expenses :待摊费用 Total current assets流动资产合计 ...
aggregate balance sheet 合并资产负债表 assets 资产 current assets 流动资产 non-current assets 非流动资产 interests in subsidiaries 附属公司权益 cash and cash equivalents 现金及现金等价物 hong kong listed investments, at fair value 于香港上市的投资,以公允价值列示 ...
balance sheet to craft internal decisions, though the information presented is usually not as helpful as an income statement. A company may look at its balance sheet to measure risk, make sure it has enough cash on hand, and evaluate how it wants to raise more capital (through debt or ...
balance sheetitem that includes the book value of ownership in the corporation. It includes capital stock, paid in surplus, and retained earnings. BOOK VALUE OF COMMON STOCK The theoretical amount per share that each stockholder would receive if a company’s assets were sold on thebalance sheet...
balance sheet- a record of the financial situation of an institution on a particular date by listing its assets and the claims against those assets record- a document that can serve as legal evidence of a transaction; "they could find no record of the purchase" ...
Stock（股票， 在此是一总称， 可以是股票， 也可以是债券等）Debtors （欠债方）Creditors（收债方）Purchase（购入项）Carriage inwards （货运收入）Carriage outwards（货运支出）Return inwards（收益进入）Return outwards（收益支出）Sclling and distribution（批发费用）Admistration expenses（管理费用）...