Alevel商务学习内容非常广，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 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.

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