Assets资产andliabilities负债-优质课件 .pptx,MANG 6269 Fundamentals of Financial Accounting ;Today’s lecture:;NON-CURRENT (OR FIXED) ASSETS AND DEPRECIATION;Definitions - Asset;Non-current asset;Examples;Cost of property, plant and equipment includes: ;9
中文3527 字 附件 1:外文资料翻译译文 财务报表分析 财务比率 我们需要使用财务比率来分析财务报表,比较财务报表的分析方法不能真正有效的得出想要的结果,除非采取的是研究在报表中项目与项目之间关系的形式。例如,只是知道史密斯公司在一个特定的日期中拥有 10000 美元的现金余额,对我们是没有多大价值的。但是,假如我们...
assets - Buildings 其他流动负债 Other current liabilities 固定资产-机器设备 Fixed assets - Plant and machiner 预提费用 Accrued expenses y 应付工资 Payroll payable 固定资产-电子设备、器具及家具 Fixed assets - Electro 应付福利费 Welfare payable nic Equipment, furniture and fixtures 短期借款-抵押借款 ...
n. a determination of the value of a corporation's stock by adding up the stated value of corporate assets as shown on the books (records) of a corporation and deducting all the liabilities (debts) of the corporation. This may not be the true value of the corporation or its shares since...
If you subtract liabilities from assets, the owner's equity is what's left. To find debt, look in the liabilities section. Standard accounting practice requires writing debts down at book value as either a current liability or a long-term liability. Long-term refers to debts that will take...
A balance sheet is simply the enumeration of the various assets of a business on one side of a ledger and the enumeration of various liabilities and (61) accounts on the other side. The two sides must be equal, or balance. Only one further point should be (62) : A balance sheet refer...
ASSETS EQUI CURRENT LIABILITIES Cash on handIT 1 Short term loansS Cash in bankloan 2 Notes payableansS Marketable securities 4 Accounts payableties Notes receivableetie 5 Accrued payrolletie Accounts receivablees 6 Taxes payablevabl Less:Provision for bad debts F 7 Dividends payablebad Advance to...
The balance sheet of every company is divided into three sections i.e., the equity section, the liabilities section, and the assets section. The value of these items, as required for calculating the B.V. of the debt, can be found on the liabilities side of the company’s balance ...
Thus, the components of BVPS are tangible assets, intangible assets, and liabilities. Tangible Assets: Such as land, buildings, equipment, and inventory. Intangible Assets: Such as patents, trademarks, goodwill, and intellectual property.Liabilities: Debts and obligations a company owes to external ...
An investor looking to make a book value play has to be aware of any claims on the assets, especially if the company is a bankruptcy candidate. Usually, links between assets and debts are clear, but this information can sometimes be played down or hidden in the footnotes. Like a person ...