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...
1. Paid-in capital 2. Retained earnings (or loss) 3. Other equity interests Total Owners' Equity Total Liabilities and Owners' Equity Net Assets/Capital and Liquidity: 1. Net assets/capital employed - Total assets less total liabilities and owners' equity 2. Liquidity position - Current assets...
Corporations: Paid-in Capital and the Balance SheetACCT LECTURE
如果是paid,“左边”cash减少,“右边”权益减少; 如果是not paid,“左边”没有变化,“右边”负债增加,权益减少; 同样请注意,虽然都是产生费用,有没有cash流出,对现金流量表的影响是不一样的,这也是为什么现金流不等于利润的源头之二。
Thus, p.i. Capital is the capital contributed by the shareholders in the company. It is shown in the equity section of the balance sheet. P. I capital includes both common stocks as well as the additional p.i. Capital and the value paid in the capital are used to measure financial rat...
(或股本) Paid-in capital (or stock) 64 固定资产净额 26 中方投资(非人民币本期末金额 )Chinese investment 65 工程物资 27 外方投资(非人民币本期末金额 )Foreign investment 66 在建工程 28 减:已归还投资 67 固定资产清理 29 实收资本(或股本)净额 6830 资本公积 69 盈余公积 70 其中:法定盈余公积 ...
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 value of the stock at issuance- par value of the stock Thepremium over par valueof issued shares * the number of shares issued over time ...
balance sheet a paper showing a summary and balance of financial accounts.balance in the balance in an undecided or uncertain state.Her fate is (hanging) in the balance.estar pendiente de un hilo off balance not steady.He hit me while I was off balance.sin equilibrio ...
In order to maintain or adjustthecapitalstructure, the Groupwillbalanceitsoverallcapitalstructure through adjust the payment of dividends paid to shareholders,[...] westchinacement.com westchinacement.com 為保持或調整資本架構,本集團將透過調整派付予股東的股息、發 行新股或新造債務或贖回現有債務,平衡其...
Sheet1 Exchangegainduringstart-upperiod递延投资收益Deferredgainon递延税款贷项Deferredtaxscredit其他递延贷项Otherdeferredcredit待转销汇兑收益unamortizedexchangegain 其他负债合计TOTALOTHERLIABILITIES负债合计TOTALLIABILITIES所有者权益：OWNERS'EQUITY资本总额Registeredcapital 实收资本Paid-incapital(非人民币资本期末金额))...