unite4Non-currentAssets第一頁，共十四頁。4.1Long-terminvestmentMesuringandreportinginvestmentsincommonshare普通股投資的計(jì)量和報(bào)告Mesuringandreportinginvestmentsinbonds債券投資的計(jì)量和報(bào)告4.2PlantAssets固定資產(chǎn)Determiningthecostsofplantassets固定資產(chǎn)成本的確定Depreciationofplantassets固定資產(chǎn)折舊第二頁，共十四頁。DepreciationMethod折舊方法starght-linemethod直線折舊法Unit-of-productionmethod產(chǎn)量折舊法Expendituresduringtheusefullife使用期間的開銷Revenueexpenditure營(yíng)業(yè)性支出Capitalexpenditures資產(chǎn)支出Plantassetdisposals固定資產(chǎn)處置第三頁，共十四頁。4.3Intangibleassets無形資產(chǎn)Definitionandcharacteristicsofintangibleassets無形資產(chǎn)的定義和特征patents專利權(quán)copyrights版權(quán)trademarksandtradenames商標(biāo)和商號(hào)權(quán)Franchises特許權(quán)goodwill商譽(yù)第四頁，共十四頁。5.1CurrentLiabilitiesDefinitionandclassificationofcurrentliabilitiesnoteandaccountspayable應(yīng)付票據(jù)和賬款（一年內(nèi)）accruedexpenses應(yīng)計(jì)費(fèi)用unearnedrevenues未獲收益currentmaturitiesoflong-termdabts長(zhǎng)期負(fù)債到期值contingentliabilties或有負(fù)債currentratio流動(dòng)比率第五頁，共十四頁。5.2long-termliabilitieslong-termloanspayable長(zhǎng)期借款long-termaccountspayable長(zhǎng)期應(yīng)付款bondspayable應(yīng)付債券第六頁，共十四頁。UNIT6OWNERS‘EQUITYCapitalstock股本corporation股份公司commonstock普通股ownershiprightsofcommonstockholderspreferredstock優(yōu)先股whatistheactualuseofstock股票到底有什么用？第七頁，共十四頁。Retainedearnings留存收益whenacompanygeneratesaprofit,mangementhasoneoftwochoicescashdividend,retaintheearningsandreinvesttheminthebusiness第八頁，共十四頁。unit7revenue,expensesandprofit7.1revenueprimeoperatingrevenuesalesrevenueservicerevenueotheroperatingrevenueinterestrevenue(利息收益)第九頁，共十四頁。7.2Expensesoperatingexpensesadministrationexpenses第十頁，共十四頁。7.3profitdefinitionandclassificationofprofitoperatingprofitnetinvestmentprofitnetnon-operatingincomeprofitdistribution第十一頁，共十四頁。unit8blancesheetwhatisbalancesheetwhowantstoseeyourbalancesheet?whatisbalancesheetusedfor?第十二頁，共十四頁。componentsofbalancesheetassetscurrentassetsfixedassetsintangibleassetsliabilitiescurrentliabilitieslong-termliabilitiesowners'equityhowtopreparebalancesheet?第十三頁，共十四頁。內(nèi)容總結(jié)unite4Non-currentAssets。starght-linemethod直線折舊法。Unit-of-productionmethod產(chǎn)量折舊法。5.1CurrentLiabilities。noteandaccountspayable應(yīng)付票據(jù)和賬款（一年內(nèi)）。currentmaturitiesoflong-termdabts長(zhǎng)期負(fù)債到期