资产负债表Statement of Financial Position（一）一、资产ASSETS流动资产：Current asts货币资金Cash and cash equivalents （现金和现金等价物）结算备付金Provision of ttlement fund拆出资金Funds lent交易性金融资产Financial asts held for trading应收票据N
Consolidated Balance SheetsAs of January 31,(Amounts in millions) 2013 2012ASSETS资产Current asts: 流动资产：Cash and cash equivalents现金及现金等价物 Receivables, net Inventories应收账款，净存货
资产负债表（一）一、资产 ASSETS流动资产：CURRENT ASSETS货币资金 Cash and cash equivalents结算备付金 Provision of ttlement fund拆出资金 Funds lent管理的特征交易性金融资产 Financial asts held for trading应收票据 Notes receivable应收账款 Accounts re
资产负债表Balance Sheet损益表income statement资 产asts流动资产： current ast现金 cash银行存款 bank deposit有价证券 curity应收票据 notes receivable应收帐款 accounts receivable坏帐准备 allowance for bad account预付货款 prepaid cash其它应收款
常用四个投资回报率的定义资产回报率（ROA），净资产回报率（ROE），投入资本回报率（ROIC），使用资本回报率（ROCE）。1.资产回报率ROA资产回报率（ROA）:return on ast.这个定义非常清晰，就是净利润/总资产。这个回报率衡量的是资产的回报率。但是一个公司资产负债表上的资产价值更多的是反映了历史而不是当前，而且不同的行业的ROA具有不可比性。最简单的例子，很多类金融企业有
中级财务会计英第二学期选择题判断题共8页中级财务会计英选择题判断题日记用英语怎么说考点一：应付票据分类，流动负债，非流动负债，非负债D 1. Liabilities area. any accounts having credit balances after closing entries are made.b. deferred credits that are recognized and
Answer SheetI . Rewrite the following titles according to general rules:1.2.圆明园龙首3.4.5.II. Identify the figures of speech employed in each of the following ntences1.
