普通股投资的计量和报告

unite4Non-currentAssets4.1Long-terminvestmentMesuringandreportinginvestmentsincommonshare普通股投资的计量和报告Mesuringandreportinginvestmentsinbonds债券投资的计量和报告4.2PlantAssets固定资产Determiningthecostsofplantassets固定资产成本的确定Depreciationofplantassets固定资产折旧DepreciationMethod折旧方法starght-linemethod直线折旧法Unit-of-productionmethod产量折旧法Expendituresduringtheusefullife使用期间的开销Revenueexpenditure营业性支出Capitalexpenditures资产支出Plantassetdisposals固定资产处置4.3Intangibleassets无形资产Definitionandcharacteristicsofintangibleassets无形资产的定义和特征patents专利权copyrights版权trademarksandtradenames商标和商号权Franchises特许权goodwill商誉5.1CurrentLiabilitiesDefinitionandclassificationofcurrentliabilitiesnoteandaccountspayable应付票据和账款（一年内）accruedexpenses应计费用unearnedrevenues未获收益currentmaturitiesoflong-termdabts长期负债到期值contingentliabilties或有负债currentratio流动比率5.2long-termliabilitieslong-termloanspayable长期借款long-termaccountspayable长期应付款bondspayable应付债券UNIT6OWNERS‘EQUITYCapitalstock股本corporation股份公司commonstock普通股ownershiprightsofcommonstockholderspreferredstock优先股whatistheactualuseofstock股票到底有什么用？Retainedearnings留存收益whenacompanygeneratesaprofit,mangementhasoneoftwochoicescashdividend,retaintheearningsandreinvesttheminthebusinessunit7revenue,expensesandprofit7.1revenueprimeoperatingrevenuesalesrevenueservicerevenueotheroperatingrevenueinterestrevenue(利息收益)7.2Expensesoperatingexpensesadministrationexpenses7.3profitdefinitionandclassificationofprofitoperatingprofitnetinvestmentprofitnetnon-operatingincomeprofitdistributionunit8blancesheetwhatisbalancesheetwhowantstoseeyourbalancesheet?whatisbalancesheetusedfor?componentsofbalancesheetassetscurrentassetsfixedassetsintangibleassetsliabilitiescurrentliabilitieslong-termliabilitiesowners'equityhowtopreparebalancesheet?9、春去春又回，新桃换旧符。在那桃花盛开的地方，在这醉人芬芳的季节，愿你生活像春天一样阳光，心情像桃花一样美丽，日子像桃子一样甜蜜。4月-254月-25Friday,April25,202510、人的志向通常和他们的能力成正比例。10:07:3310:07:3310:074/25/202510:07:33AM11、夫学须志也，才须学也，非学无以广才，非志无以成学。4月-2510:07:3310:07Apr-2525-Apr-2512、越是无能的人，越喜欢挑剔别人的错儿。10:07:3310:07:3310:07Friday,April25,202513、志不立，天下无可成之事。4月-254月-2510:07:3310:07:33April25,202514、ThankyouverymuchfortakingmewithyouonthatsplendidoutingtoLondon.ItwasthefirsttimethatIhadseentheToweroranyoftheotherfamoussights.IfI'dgonealone,Icouldn'thaveseennearlyasmuch,becauseIwouldn'thaveknownmywayabout.。25四月202510:07:33上午10:07:334月-2515、会当凌绝顶，一览众山小。四月2510:07上午4月-2510:07April25,202516、如果一个人不知道他要驶向哪头，那么任