unite4Non-currentAssets4.1Long-terminvestmentMesuringandreportinginvestmentsincommonshare普通股投資的計量和報告Mesuringandreportinginvestmentsinbonds債券投資的計量和報告4.2PlantAssets固定資產Determiningthecostsofplantassets固定資產成本的確定Depreciationofplantassets固定資產折舊DepreciationMethod折舊方法starght-linemethod直線折舊法Unit-of-productionmethod產量折舊法Expendituresduringtheusefullife使用期間的開銷Revenueexpenditure營業性支出Capitalexpenditures資產支出Plantassetdisposals固定資產處置4.3Intangibleassets無形資產Definitionandcharacteristicsofintangibleassets無形資產的定義和特征patents專利權copyrights版權trademarksandtradenames商標和商號權Franchises特許權goodwill商譽5.1CurrentLiabilitiesDefinitionandclassificationofcurrentliabilitiesnoteandaccountspayable應付票據和賬款（一年內）accruedexpenses應計費用unearnedrevenues未獲收益currentmaturitiesoflong-termdabts長期負債到期值contingentliabilties或有負債currentratio流動比率5.2long-termliabilitieslong-termloanspayable長期借款long-termaccountspayable長期應付款bondspayable應付債券UNIT6OWNERS‘EQUITYCapitalstock股本corporation股份公司commonstock普通股ownershiprightsofcommonstockholderspreferredstock優先股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，新桃換舊符。在那桃花盛開的地方，在這醉人芬芳的季節，愿你生活像春天一樣陽光，心情像桃花一樣美麗，日子像桃子一樣甜蜜。4月-254月-25Friday,April25,202510、人的志向通常和他們的能力成正比例。10:07:3310:07:3310:074/25/202510:07:33AM11、夫學須志也，才須學也，非學無以廣才，非志無以成學。4月-2510:07:3310:07Apr-2525-Apr-2512、越是無能的人，越喜歡挑剔別人的錯兒。10:07:3310:07:3310:07Friday,April25,202513、志不立，天下無可成之事。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、會當凌絕頂，一覽眾山小。四月2510:07上午4月-2510:07April25,202516、如果一個人不知道他要駛向哪頭，那么任