财务报表分析双语chapter3.ppt

* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * Chapter 3, Slide #* Long-Term Liabilities: Operational Obligations (cont’d) Noncontrolling Interest (was minority interest) Reported on consolidated financial statements as equity, but separate from parents equity Represents the interest in the equity of a partially-held subsidiary by the nonmajority owners Analysis can be twice if material-once as a liability (conservative) and then as equity. Other Noncurrent Liabilities As circumstances warrant Redeemable Preferred Stock Excluded from stockholders’ equity For analysis, treat as a liability ? 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. New Words Phrases equity [ekw?ti] n. 公平，公正；衡平法；普通股 equity market 股票市场；股本市场；权益市场 equity method 权益法 stockholders’ equity 股东权益 common stock 普通股 preferred stock 优先股 dividend [‘dividend] n. 股息、股利 par value stock 有面值股票 outstanding shares 已发行的股票 redeemable [ridi:m?bl] adj. 可赎回的；可偿还的；可换成现款的 cumulative preferred stock累积优先股 participating preferred stock参与优先股；参加分红优先股 paid-in capital 实收资本 Additional paid-in capital capital surplus 资本公积 retained earning留存利润；未分配利润 cash dividend / stock dividend declaration [,dekl?rei??n] n. （纳税品等的）申报；宣布；公告；申诉书 dividend distribution reserve [riz?:v] n. 储备，储存； [金融] 储备金 vt. 储备；保留；预约 vi. 预订 appropriation [?pr?upriei??n] n. 拨款；挪用 segregation [,seɡri‘ɡei??n] n. 隔离，分离 stock split 股票分割 dividend payment 支付股利 board of directors 董事会，理事会 issue price发行价格 treasury [tre??ri, trei-] n. 国库，金库；财政部；宝库 [ 复数treasuries ] treasury stock 库存股份 Chapter 3, Slide #* ? 2011 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. declared dividends 已宣告（发放）的股利 declaration date 宣告日 record date 登记日 payment date 支付日 Transaction Entry： 1、Cash Dividend At the declaration date：