Alevel商务：金融与会计部分重要概念公式

　　Alevel商务学习内容非常广，主要包括以下几大模块：基本商业理论、人力资源管理、市场营销、运营管理、金融与会计、公司战略发展，今天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.

　　以上就是小编为大家分享的Alevel商务金融与会计部分重要概念公式，希望可以帮助到大家，如果还想了解更多关于alevel报名网站、alevel报名条件的资讯，请多多关注本网站，也可以添加我们微信kewo11。