1:如果业主需要一定数量的钱从公司的帐户,我们才会理解为撤军的费用作为费用降低以来资金撤回?为什么?2:描述会计方程式。
1. Statement of Financial Position(Balance Sheet), Statement of Comprehensive Income(Income Statement), Cash Flow Statement还要分别解释么？In financial accounting, a balance sheet or statement of financial position is a summary of the financial balances of a sole proprietorship, a business partnership or a company. Assets, liabilities and ownership equity are listed as of a specific date, such as the end of its financial year. a cash flow statement, also known as statement of cash flows or funds flow statement,[1] is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing, and financing activities. 我这网卡要没钱了，先发出来，免得没了，改天再给您补吧~
8.true 债券的公允价值和成本之间的差数即是收益或损失9.false 已获利息倍数是应付公司债券除以利息的商。（应该是ebit/interest）10.T 在通货膨胀期间，用先进先出法计算存货成本要比后进先出法得出的净收益大。11.T 垂直分析法（纵向分析法）是指比较同一公司的几年财务报表12.F 如果一个公司的速动比率为1，则支付应付账款会使该比率增长13.F 待摊费用是费用14.F 如果董事会宣布现金股利或股票股利，会使留存收益减少15.T 使用应收账款分析法进行估计时，当特定的应收账款核销时收入会减少简答1.解释发行长期债券的原因lack of longterm fund;the need of perchasing fixed assets2.收付实现制和权责发生制的不同the accrual basis is based on the rights and liabilities accued in the trade. the cash basis is based on the cash received or payed in the trade. 业务题1. 以下假设不考虑税金a：卖方以600美元的价格出售了成本为200美元的货物，优惠条件是（2/10，N/30）离岸价，运费是35美元（垫付）。 dr:receivables 635 cr:income 600 cash 35 dr:cost 200 cr:inventories 200b: 买方因货物缺陷退回已收到的600美元货物中的150美元货物 dr: income 150 cr: receivables 150 dr:inventories 200*150/600=50 cr:cost 50c: 买家在优惠期付款 dr:Financial expense (6005-150)*0.02=9 cash 35+450-9=476 cr:receivables 600-150+35=485 这个其实不是为了分数
