财务管理专业英语unit-1课件.ppt

7.Four Basic accounting assumptions (会计核算的基本假设) （1）Economic Entity Assumption （“会计主体”假设） Economic Entity Assumption assumes that the business is a separate entity from its owners. （2）Going Concern Assumption （“持续经营”假设） Going Concern Assumption assumes that the business will be in operation for an infinite time. （3）Monetary Unit Assumption （“货币计量”假设）Monetary Unit Assumption Assumes a stable currency is going to be the unit of record. In our country, the monetary unit is Chinese ￥ （4）Periodicity Assumption （“会计期间”假设）Periodicity Assumption assumes that the business operations can be recorded and separated into different periods. Our Accounting law provides that our country’s accounting period is one year, which is from every year’s 1st/01 to 31st/12 It is also called a financial year (财政年度)。For some countries, the financial year starts from 1st/07and end to 30/06. * 8.Important basic accounting principles (会计核算的基本原则) (1) Principle of objectivity（“真实性”或“客观性”原则）(2) Historical Cost principle (“历史成本”原则) (3) Revenue recognition principle（收入确认原则） (4) Matching principle（“配比制”原则）(5) Principle of conservatism （“谨慎性”原则）.(6) Principle of full disclosure （“重要性”原则）(7) Principle of materiality （实质重于形式原则）.(8) Principle of consistency （一致性原则）(9) Principle of Comparability （“可比性”原则） * (10)accrual basis principle （权责发生制原则） (11)timeliness principle （及时性原则） (12) the understandability principle （明晰性原则） (13) the principle of division of revenue expenditure and capital expenditure（划分收益性支出与资本性支出的原则 ） * Words Review 财务管理 financial management 投资决策 investment decisions 融资决策 financing decisions 资产负债表 balance sheet 资本结构 capital structure 上市公司 publicly traded corporations 财务副总裁 vice president of finance 首席执行官 chief executive officer(CEO) 资本配置 capital allocation 资本预算 capital budgeting 营运资本管理 working capital management 负债与股票的组合 mix of debt and equity 最低门槛利率 hurdle rate 现金股利 cash dividend * 股利政策 dividend policy 股利支付比率 dividend-payout ratio 股票回购 stock repurchase 股票发