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Alevel商务学习内容非常广，对于ALevel考生来说也是非常关键的科目之一，需要记忆的考点公式与概念也很多，主要包括以下几大模块：
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
今天菌菌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。
这部分概念和公式非常多，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 rateof 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.
以上就是小编为大家带来的Alevel商务重要概念考点，希望可以帮助到大家，如果还想了解更多ALevel化学申请、ALevel化学知识点的资讯，请多多关注本网站，也可以添加我们微信kewo11。
