ALEVEL-Finance and Accounting金融与会计的重要概念和计算公式

Alevel学习内容非常广，主要包括以下几大?？椋?/p>

Business and Its Environment? 基本商业理论

People in Organisation? 人力资源管理

Marketing? 市场营销

Operations? 运营管理

Finance and Accounting? 金融与会计

Strategic Management几大模块? 公司战略发展

今天主要要给大家讲解总结的是Finance and Accounting金融与会计这一部分的一些重要概念和计算公式，因为在我们老师的日常教学中发现很多同学在学习这一部分内容的时候问题会稍微多一些。因为概念和公式非常多，有些又很相近，因此容易记混。因此，我们特意替大家总结了这一部分的一些重要概念和计算公式，图文并茂，复习必备哦！

1. Acid Test Ratio? ?速动比率（不考虑库存的比率）

Definition定义 ：A liquidity ratio that looks at whether a business can pay for current liabilities out of cash and near-cash assets (it ignores the value of stocks).

公式与例子：

2. Asset? ?资产

Definition定义 ：Amounts owned by, or owed to a business.

3. Average rate of return (ARR)? ?平均投资报酬率

Definition定义：A measure of the total accounting return from an investment project.

4. Statement of Financial Position (Balance Sheet)? ?财务状况表（以前被称作资产负债表）

Definition定义：The financial statement that provides a snapshot of the assets and liabilities of a business at a particular date.

5. Capital Expenditure? 资本支出

Definition定义：Expenditure on assets which are intended to be kept in the business (e.g. IT systems, machinery) rather than sold or turned into products.

6. Corporation Tax? 公司税

Definition定义：The tax levied on the profits of companies. The percentage varies depending on the size of the profits earned; typically 20-30%.

7. Current Ratio? 流动比率

Definition定义：A simple and popular measure of liquidity that assess the ability of current assets (e.g. cash, stocks) to finance current liabilities (e.g. trade creditors).

8. Debentures? 债券

Definition定义：A long-term source of finance – a debenture is a form of bond or long-term loan issued by a company.

9. Depreciation? 折旧

Definition定义：An accounting estimate of the fall in value of a fixed asset over time.

10. Discount factor? 折现系数

Definition定义：The multiplication factor that converts a projected cost or benefit in a future year into its present value.

11. Dividend? 股息

Definition定义：Amounts paid to shareholders out of the profits earned by a company.

12. Fixed Asset? 固定资产

Definition定义：Assets such as property, equipment and vehicles that are intended to be retained and used in a business for more than one year.

13. Gearing? 杠杆比率

Definition定义：A ratio that focuses on the long-term financial stability and capital structure of a business. The gearing ratio measures the proportion of assets in a business that are financed by borrowing.

14. Good Will? 商誉（公司无形资产之一）

Definition定义：An intangible asset that can be included in a balance sheet = the difference between the net assets of a business acquired and the price paid for the business.

15. Income Statement? 损益表

Definition定义：A financial statement that summarises the trading results of a business over a specific period – usually one year.

16. Liability? 负债

Definition定义：Amounts owed by a business to others.

17. Liquidity? 流动性

Definition定义：The ability of a business to finance required payments to creditors.

18. Operating Profit? 营业利润

Definition定义：The profit earned by a business from its entire trading operations – stated before financing (e.g. interest) and tax.

19. Overtrading? 过度交易

Definition定义：Where a business suffers financial difficulties from expanding too quickly – usually suffering set-up losses and increased working capital.

20. Payback period? 投资回收期

Definition定义：The time it takes for a project to repay its initial investment.

21. Retained earnings? 留存收益

Definition定义：Profits earned by a business that are kept in the business rather than distributed as dividends.

22. Revenue Expenditure? 收益性支出

Definition定义：Spending on day-to-day operation of the business – e.g. paying for materials, staff costs, management salaries, advertising.

23. Rights Issue? 供股

Definition定义：The issue of new shares to existing shareholders in order to raise new finance. The new shares are usually offered at a significant discount to the existing share price to encourage take-up.

24. Share Capital? 股份资本（股本）

Definition定义：The amount invested into a company by shareholders.

25. Shareholder Return? 股东总回报

Definition定义：The rewards earned by shareholders = dividends paid to them + any increase in the value of their shares.

26. Trade Creditors? 应付账款

Definition定义：Amounts that a business owes to its suppliers.

27. Trade Debtors? 应收账款

Definition定义：Amounts that are owed to a business from its customers

28. Working capital? 营运资金

Definition定义：The net amount invested by a business to finance day-to-day trading: usually calculated as current assets less current liabilities.

以上就是今天要分享的内容，如果有同学想更多的了解ALEVEL相关学科的知识点可以扫码咨询，【免费领取备考资料】专业的老师答疑解惑，针对性的辅导课程~