Principles of Finance · 免费预览
资产负债表
资产负债表是资产、负债和所有者权益在会计恒等式约束下的一个时点快照，其中流动与非流动项目按流动性排序；同时它也存在局限，因为许多有价值的项目按历史成本记录，或被完全遗漏。
1. The accounting equation
The accounting equation
2. The classified balance sheet
The classified balance sheet
3. What the snapshot reveals
What the snapshot reveals
4. The limitations
The limitations
5. The equation's meaning
A firm buys a 1,000 dollar machine by signing a note payable. What happens to the accounting equation?
6. Classifying an item
Which item belongs in current assets on a classified balance sheet?
7. Order of liquidity
Why are assets on the classified balance sheet listed in descending order of liquidity?
8. Working capital defined
What is working capital, and what does it measure?
9. Historical cost limitation
Why can book value of equity badly understate what a successful company is worth?
10. Snapshot versus flow
Which question can the balance sheet answer that the income statement cannot?
11. The fundamental identity
Complete the accounting equation in words: assets equal liabilities plus what? Answer with two words.
12. The current cushion
What two-word term names current assets minus current liabilities? Answer in lowercase.
13. The year-or-less test
What one-word term describes assets expected to convert to cash or be consumed within one year? Answer in lowercase.
14. The off-balance-sheet gap
What two-word term names the difference between a firm's market value and the book value of its equity, largely reflecting unrecorded intangibles? Answer with two words.