会计学双语教程课件-第3章 资产负债表概念.pptVIP

3.1.2 Liabilities 负债 Unearned Revenues represent the liability that arises because the entity has received advance payment for goods or service it has agreed to render in the future. 预收收入是由于企业提前收到的款项而引起的债务，它需要将来提供货物或劳务来偿还。 第3章 资产负债表概念：资产、负债、所有者权益 * 3.1.2 Liabilities 负债 Current portion of long-term debt represents that part of a long-term loan that is due within the next 12 months. 一年内到期的长期负债是指长期负债在12个月内到期的部分。 第3章 资产负债表概念：资产、负债、所有者权益 * 3.1.2 Liabilities 负债 (2) Noncurrent Liabilities 非流动负债 Long-term Borrowings are monetary amounts for bank loans, notes payable and other commercial paper that does not have to be repaid within one year. 长期借款是超过一年偿付的银行贷款、应收票据和其他商业汇票等款项。 Bonds Payable are the amount due to bond purchasers under terms of the bond issue. 应付债券是在债券发行后应给债券购买者支付的款项。 第3章 资产负债表概念：资产、负债、所有者权益 * 3.1.3 Owners’ Equity 所有者权益 The owners’ equity section of the balance sheet shows the amount the owners have invested in the entity. 资产负债表上的所有者权益部分代表业主投资在企业的款项。 第3章 资产负债表概念：资产、负债、所有者权益 * 3.1.3 Owners’ Equity 所有者权益 (1) Paid-in Capital 缴入资本 The first category, called Paid-in Capital or Contributed Capital, is the amount the owners have invested directly in the business by purchasing shares of stock as these shares were issued by the corporation. 第一种称为缴入资本，是指业主通过购买公司发行的股票份额而直接投资于企业的款项。 第3章 资产负债表概念：资产、负债、所有者权益 * 3.1.3 Owners’ Equity 所有者权益 ① Sole Proprietorships ② Partnerships ③ Corporations Capital Stock represents the amounts that the stockholders originally invested in the business in exchanged for shares of the company’s stock. Retained Earnings, in contrast, represent the increase in owners’ equity that has accumulated over the years as a result of profitable operations. 股本代表股东原始投资于企业而拥有公司股份的款项。相对而言，留存收益代表历年企业经营收益累计而增加所有者权益的部分。 第3章 资产负债表概念：资产、负债、所有者权益 * 3.1.3 Owners’ Equity 所有者权益 (2) Retained Earnings 留存收益 The balance in the Retained Earnings account represents the total net income of the corporation over the entire lifetime of the busines