7¡¢ÄãÈÏΪע²á»á¼ÆÊ¦Éó¼ÆÓÐÄÄЩÈȵãÎÊÌâÖµµÃÑо¿£¿
ʲôÊDzÆÎñ¹ÜÀíµÄÄ¿±ê?²ÆÎñ¹ÜÀíÄ¿±êÊÇÖ¸ÔÚÌØ¶¨µÄ¾¼ÃÌåÖÆºÍ²ÆÎñ¹ÜÀí»·¾³ÖУ¬Í¨¹ý¶ÔÆóÒµ²ÆÎñ¹¤×÷µÄ¿ÆÑ§×éÖ¯ºÍ¶Ô×ÊÔ´µÄºÏÀíÅäÖÃËùÒª´ïµ½µÄ¾ßÌå±ê×¼¡£
What the objective of accounting
8¡¢ÔÚÉó¼ÆÖмøÖ¤ÒµÎñ°üÀ¨ÄÄЩÄÚÈÝ£¿
Éó¼ÆÒµÎñ¡¢ÉóÔÄÒµÎñºÍÆäËû¼øÖ¤ÒµÎñ ½âÊÍ×ʲú¸ºÕ®ÂʵÄÒâÒ壿
¸ºÕ®³ýÒÔ×ʲú£¬·´Ó³ÆóÒµ³¤ÆÚ¸ºÕ®µÄ³¥»¹ÄÜÁ¦
What are the main components of a set of financial statements
9¡¢ÈçºÎÀí½â×¢²á»á¼ÆÊ¦ÓкÏÀí±£Ö¤ÒµÎñ£¬ÓÐÏÞ±£Ö¤ÒµÎñ£¿
ºÏÀí±£Ö¤ÒµÎñÊÇָע²á»á¼ÆÊ¦½«¼øÖ¤ÒµÎñ·çÏÕ½µµÍÖÁÒµÎñ»·¾³Ï¿ɽÓÊܵĵÍˮƽ£¬ÒÔ»ý¼«µÄ·½Ê½Ìá³ö½áÂ۵Ļù´¡¡£
ʲôÊǹ̶¨³É±¾£¿ÆóÒµÓÐÄÄЩ¹Ì¶¨³É±¾ÏîÄ¿£¿
¹Ì¶¨³É±¾ÊÇÒ»¶¨Ìõ¼þÏÂ×Ü¶î²»ËæÒµÎñÁ¿·¢Éú±ä»¯¶ø±ä»¯ ·¿ÎÝ×âÁÞ·Ñ¡¢¹Ì¶¨×ʲúÕ۾ɷѡ¢¹ÜÀíÈËԱн½ð
What are the elements of finance statement
10¡¢»á¼ÆÊ¦ÊÂÎñËùÀ©´ó¹æÄ£ÓÐÄÄЩ;¾¶£¿
ºÏ²¢£¬À©´óÒµÎñ¹æÄ£
ÈçºÎ·¢»Ó»á¼ÆÔÚÆóÒµ¹ÜÀíÖеÄ×÷Óã¿
What is the accounting equation?
11¡¢Ê²Ã´ÊÇ×ʱ¾½á¹¹£¿
ʲôÊǹÜÀíÉ󼯣¿
¹ÜÀíÉó¼ÆÊÇÕë¶Ô±»É󼯵¥Î»µÄ¾¼Ã¹ÜÀíÐÐΪ¶ø½øÐеÄÉó¼Æ
Please explain the definition of assets and liability?
12¡¢Ê²Ã´ÊDzÆÎñ·çÏÕ?ÈçºÎ¿ØÖƲÆÎñ·çÏÕ£¿
ÓÖ½Ð×öͶ×Ê·çÏÕ£¬ÊÇÆóÒµ¾ÙÕ®¶ø¶Ô²ÆÎñ³É¹û´øÀ´µÄ²»È·¶¨ÐÔ È·¶¨Ò»¸öºÏÀíµÄ×ʱ¾½á¹¹
ʲôÊDZê×¼Éó¼ÆÒâ¼û? ±ê×¼ÎÞ±£ÁôÉó¼ÆÒâ¼û£¬
What is the difference accrual basis and cash basis?
13¡¢Ê²Ã´ÊÇ×ʲú¸ºÕ®ÂÊ?Õâ¸öÖ¸±êÓÐʲôÒâÒå?
ʲôÊǶÔÕË£¿ÈçºÎ¶ÔÕË£¿
Which information can income statements provide?
14¡¢Ì¸Ì¸¹ÉÀû·ÖÅäÕþ²ßµÄÖ÷ÒªÀàÐÍ£¿
Ê£Óà¹ÉÀûÕþ²ß£¬¹Ì¶¨¹ÉÀûÕþ²ß£¬¹Ì¶¨¹ÉÀûÖ§¸¶ÂÊÕþ²ß£¬µÍÕý³£¹ÉÀû¼Ó¶îÍâ¹ÉÀûÕþ²ßʲôÊÇÁ÷¶¯¸ºÕ®? ½è¿îÆÚµÍÓÚÒ»ÄêµÄ¸ºÕ®
What is going-concern assumption in financial accounting?
15¡¢Ê²Ã´ÊÇ×ʽð³É±¾£¿ÈçºÎÈ·¶¨¸ºÕ®µÄ×ʽð³É±¾£¿
×ʽð³É±¾ÊÇÖ¸ÆóҵΪ³ï¼¯ºÍʹÓÃ×Ê½ð¶ø¸¶³öµÄ´ú¼Û¡£
¸ºÕ®×ʱ¾³É±¾=ծȯµÄÄêÀûÏ¢X(1-ËùµÃ˰ÂÊ)/³ï×ʶîX(1-³ï×Ê·ÑÂÊ) ʲôÊÇÄÚ²¿Éó¼Æ?
What are the major categories of assets
16¡¢Ê²Ã´ÊǾ¼Ã¶©»õÅúÁ¿£¿¾¼Ã½ø»õÅúÁ¿£¬ÊÇÖ¸Äܹ»Ê¹Ò»¶¨Ê±ÆÚ´æ»õµÄ×ܳɱ¾´ïµ½×îµÍµãµÄ½ø»õÊýÁ¿¡£
ȨÔð·¢ÉúÖÆºÍÏÖ½ðÖÆµÄÇø±ð£¿
Explain the difference the debt and equity
17¡¢Ì¸Ì¸²ÆÎñ»á¼Æ¡¢¹ÜÀí»á¼Æ¡¢Ë°Îñ»á¼ÆµÄÇø±ðÁªÏµ?
ÆóÒµºÏ²¢ÓÐÄÄЩÀàÐÍ?Çë˵Ã÷ÿÖֺϲ¢Ëù²ÉÓÃµÄ»á¼Æ·½·¨?
Explain the difference the debt and equity
18¡¢Ê²Ã´ÊÇÄÚ²¿¿ØÖÆ£¿ÆäÖ÷ҪĿµÄÊÇʲô£¿
ÄÚ²¿¿ØÖÆÊÇÐγÉһϵÁоßÓпØÖÆÖ°Äܵķ½·¨¡¢´ëÊ©¡¢³ÌÐò£¬²¢ÓèÒԹ淶»¯ºÍϵͳ»¯£¬Ê¹Ö®³ÉΪһ¸öÑÏÃܵġ¢½ÏΪÍêÕûµÄÌåϵ¡£
Ó¦¶Ô·çÏÕ¡¢±£Ö¤²ÆÎñÖÊÁ¿¡¢×ñÊØ¸÷ÖÖ·¨ÂÉ·¨¹æ¶ø½øÐеĿØÖƻ
ʲôÊÇ×ÜÕË£¿Ê²Ã´ÊÇÃ÷ϸÕË£¿¸÷ÓÐʲô×÷Óã¿
What are the objectives of external finance reporting?
19¡¢Ê²Ã´ÊÇ´æ»õÖÜתÂÊ£¿ÓÐʲôÒâÒ壿
´æ»õÖÜתÂÊ£¨inventory turnover£©ÊǺâÁ¿ºÍÆÀ¼ÛÆóÒµ¹ºÈë´æ»õ¡¢Í¶ÈëÉú²ú¡¢ÏúÊÛÊջصȸ÷»·½Ú¹ÜÀí×´¿öµÄ×ÛºÏÐÔÖ¸±ê¡£´æ»õÖÜתÂÊÖ¸±êµÄºÃ»µ·´Ó³ÆóÒµ´æ»õ¹ÜÀíˮƽµÄ¸ßµÍ£¬ËüÓ°Ïìµ½ÆóÒµµÄ¶ÌÆÚ³¥Õ®ÄÜÁ¦£¬ÊÇÕû¸öÆóÒµ¹ÜÀíµÄÒ»ÏîÖØÒªÄÚÈÝ¡£´æ»õÖÜתËÙ¶ÈÔ½¿ì£¬´æ»õµÄÕ¼ÓÃˮƽԽµÍ£¬Á÷¶¯ÐÔԽǿ£¬´æ»õת»»ÎªÏÖ½ð»òÓ¦ÊÕÕË¿îµÄËÙ¶ÈÔ½¿ì¡£ ´æ»õÖÜת´ÎÊý=Ïú»õ³É±¾/ƽ¾ù´æ»õÓà¶î
½âÊÍÉ󼯵ÄÄ¿±ê£¿
×¢²á»á¼ÆÊ¦¶ÔÉ󼯵¥Î»µÄ²ÆÎñ±¨±íÊÇ·ñ°´ÕÕÆóÒµ»á¼Æ×¼Ôò»á¼ÆÖƶȺϷ¨¹«Ôʵķ´Ó³£¬²¢·¢±íÉó¼ÆÒâ¼û¡£
What does double entry accounting mean£¿
20¡¢³É±¾¿ØÖƵÄÖ÷ÒªÄÚÈÝ£¿
¶¨¶îÖÆ¶¨¡¢±ê×¼»¯¹¤×÷¡¢ÖƶȽ¨Éè
ʲôÊdzɱ¾ºËËãµÄ·Ö²½·¨£¿ËûµÄºËËãÔÀíÊÇʲô£¿
ÒÔ²úÆ·µÄÉú²ú²½ÖèºÍ²úÆ·Æ·ÖÖ×÷Ϊ³É±¾¼ÆËã¶ÔÏ󣬷ÖÉú²ú²½Öè¡¢»ã×ÜÉú²ú·ÑÓüÆËã²úÆ·³É±¾µÄÒ»ÖÖ·½·¨¡£
What are the major categories of current liabilities£¿
21¡¢Ê²Ã´ÊÇÈ«ÃæÔ¤Ëã¹ÜÀí£¿±àÖÆÔ¤ËãÖ÷ÒªÓÐÄÄЩ·½·¨£¿
È«ÃæÔ¤Ëã¹ÜÀíÊÇÔÚÔ¤²âºÍ¾ö²ßµÄ»ù´¡ÉÏ£¬°´ÕÕÆóÒµ¼È¶¨µÄ¾ÓªÄ¿±êºÍ³ÌÐò£¬¹æ»®Óë·´Ó³ÆóҵδÀ´µÄÏúÊÛÉú²ú³É±¾ÏÖ½ðÊÕÖ§µÈ¸÷·½Ãæ»î¶¯¡£
·½·¨£º¹Ì¶¨Ô¤Ëã·½·¨¡¢µ¯ÐÔÔ¤Ëã·¨¡¢Áã»ùÔ¤Ëã·¨¡¢ÔöÁ¿Ô¤Ëã·¨
ʲôÊÇ˳²é·¨£¿
What information is presented in a balance sheet£¿
22¡¢×¢²á»á¼ÆÊ¦Ö´ÐйÜÀí×Éѯ·þÎñ¿ÉÄÜ¶ÔÆä¶ÀÁ¢ÐÔºÍÉó¼ÆÖÊÁ¿Ôì³ÉÒ»¶¨µÄÓ°Ï죬ÄãÔõô¿´£¿
²»»áÔì³ÉÓ°Ï죬ÒòΪ¹ÜÀí×Éѯ·þÎñÊôÓÚÏà¹Ø·þÎñ£¬Ëü²¢²»ÓëÉ󼯼øÖ¤ÒµÎñ´æÔÚ³åÍ»¡£
ʲôÊÇÄæ²é·¨£¿
Describe three forms of business organization and their characteristics£¿
23¡¢Ò»°ãÈÏΪ£¬Ë°Îñ»á¼ÆÊÇ´Ó²ÆÎñ»á¼ÆÖзÖÀë³öÀ´µÄÒ»¸ö»á¼Æ·ÖÖ§¡£ÇëÄã̸̸¶ÔÕâÖÖÈÏʶµÄ¿´·¨£¿²¢ËµÃ÷˰Îñ»á¼ÆºÍ²ÆÎñ»á¼ÆµÄÇø±ðºÍÁªÏµ£¿ ÔÚÎÒ¹ú£¬Ä¿Ç°Ë°Îñ»á¼Æ»¹Ö»ÊDzÆÎñ»á¼ÆµÄÒ»²¿·Ö¡£
²ÆÎñ»á¼ÆÓë˰Îñ»á¼ÆµÄÖ÷񻂿±ð
£¨1£©Ä¿±ê²»Í¬¡£
²ÆÎñ»á¼ÆµÄÄ¿µÄÊÇÏò¹ÜÀí²¿ÃÅ¡¢Í¶×ÊÕß¡¢Õ®È¨È˼°ÆäËûÏà¹ØµÄ±¨±íʹÓÃÕßÌṩ²ÆÎñ×´¿ö¡¢¾Óª³É¹ûºÍ²ÆÎñ×´¿ö±ä¶¯µÄÐÅÏ¢£¬±ãÓÚÐÅϢʹÓÃÕß×ö³ö¾ö²ß¡£ ÁªÏµ£ºË°Îñ»á¼ÆÕ˵ÄÊý¾ÝÀ´×Ô²ÆÎñ»á¼ÆÕË£¬´Ó²ÆÎñ»á¼ÆÕËÉÏ»ñȡ˰Îñ»á¼ÆÒªµÃµ½Êý¾Ý¡£
£¨2£©Ë°Îñ»á¼ÆµÄÄ¿µÄÊÇÏòÐÅϢʹÓÃÕßÌṩËùµÃ˰·½ÃæµÄÐÅÏ¢£¬±ãÓÚ˰Îñ²¿ÃÅÕ÷˰¡£ ²ÆÎñ»á¼ÆÄ¿±êµÄʵÏÖ·½Ê½ÊÇÌṩ±¨±í¼´×ʲú¸ºÕ®±í¡¢ËðÒæ±íºÍÏÖ½ðÁ÷Á¿±í¡£Ë°Îñ»á¼ÆÄ¿±êµÄʵÏÖ·½Ê½ÊÇÄÉ˰É걨22×ñѵÄÒÀ¾Ý²»Í¬¡£
²ÆÎñ»á¼ÆµÄÒÀ¾ÝÊÇ»á¼Æ×¼ÔòºÍ»á¼ÆÖƶȣ¬°´Ïá»á¼Æ×¼ÔòºÍ»á¼ÆÖÆ·¶ÈµÄ³ÌÐòºÍ·½·¨×éÖ¯»á¼ÆºËËãºÍÌṩÐÅÏ¢£»Ë°Îñ»á¼ÆµÄÒÀ¾ÝÊÇ˰ÊÕ·¨¹æ£¬°´ÕÕ˰·¨¹æ¶¨¼ÆËãËùµÃ˰¶î²¢Ïò˰Îñ²¿ÃÅÉ걨¡£
£¨3£©ºËËã»ù´¡²»Í¬¡£
²ÆÎñ»á¼ÆÒÔȨÔð·¢ÉúÖÆÎªºËËã»ù´¡£¬ÒÔÓ¦ÊÕ¡¢Ó¦¸¶×÷ΪȷÈÏÊÕÈë·ÑÓõıê×¼£¬ÄÜʹÊÕÈË·ÑÓÃÇ¡µ±µÄÅä±È£¬±ãÀíÈ·¶¨¸÷ÆÚ¾Óª³É¹û£¬Ê¹»á¼ÆÐÅÏ¢¸ü¼Ó׼ȷ¡¢Ïà¹ØºÍÓÐÓá£
˰Îñ»á¼ÆÖ÷ÒªÒÔÊÕ¸¶ÊµÏÖÖÆÎªºËËã»ù´¡£¬±ÈÓ¦ÊÕÓ¦¸¶±ê×¼¸ü¼Ó׼ȷ£¬¼È²Ù×÷¼ò±ã£¬ÓÖ¿É·ÀÖ¹ÄÉ˰ÈË͵˰©˰ÐÐΪ¡£
£¨4£©ºËËã¶ÔÏó²»Í¬¡£²ÆÎñ»á¼ÆºËËãµÄÊÇÆóҵȫ²¿µÄ×ʽðÔ˶¯£¬¶øË°Îñ»á¼ÆºËËãµÄ¡£ ÁªÏµ£º
˰Îñ»á¼ÆÕ˵ÄÊý¾ÝÀ´×Ô²ÆÎñ»á¼ÆÕË£¬´Ó²ÆÎñ»á¼ÆÕËÉÏ»ñȡ˰Îñ»á¼ÆÒªµÃµ½Êý¾Ý¡£
ʲôÊÇ»õ±ÒµÄʱ¼ä¼ÛÖµ£¿
Explain the accounting cycle£¿
24¡¢Ê²Ã´ÉÌÓþ£¿ÉÌÓþÔÚ»á¼ÆÖÐͨ³£²ÉÓÃʲô·½·¨½øÐд¦Àí£¿ ʲôÊÇÉ󼯷çÏÕ£¿
Explain the cash£¿
25¡¢Çë²ûÊöÉ󼯶ÀÁ¢ÐԵĺ¬ÒåºÍ×÷Óã¿
×¢²á»á¼ÆÊ¦Ö´ÐмøÖ¤ÒµÎñʱӦµ±±£³ÖʵÖÊÉϺÍÐÎʽÉϵĶÀÁ¢£¬²»ÒòÈκÎÀûº¦¹ØÏµÓ°ÏìÆä¿Í¹Û¹«ÕýµÄÁ¢³¡¡£
×÷Ó㺱ÜÃâÉó¼ÆÊ§°Ü ʲôÊDZ䶯³É±¾£¿
Æä³É±¾×ܶîËæ×ÅÒµÎñÁ¿µÄ±ä¶¯¶ø±ä¶¯
Describe the purpose of internal control£¿
26¡¢Çë²ûÊö×¢²á»á¼ÆÊ¦Éó¼ÆÕþ¸®Éó¼ÆÄÚ²¿É󼯵ÄÇø±ð£¿ ʲô»òÓÐÊÂÏ
»òÓÐÊÂÏÔÚ»á¼ÆÉÏÊÇÖ¸¹ýÈ¥½»Ò×»ò¹ýÈ¥ÊÂÏîÐγɵÄÒ»ÖÖ×´¿ö£¬Æä½á¹ûÐëͨ¹ý²»ÍêÈ«Óɵ¥Î»¿ØÖƵÄδÀ´²»È·¶¨ÊÂÏîµÄ·¢Éú»ò²»·¢ÉúÓèÒÔ֤ʵ¡£
What is internal auditing£¿
27¡¢»á¼Æ×¼ÔòºÍ»á¼ÆÖƶȵÄÖ÷񻂿±ð£¿ ʲôÊDZ߼ÊÀûÈó¡¢Ï¢Ë°Ç°ÀûÈó£¿
±ß¼ÊÀûÈó=ÏúÊÛÊÕÈë-±ä¶¯³É±¾
Ϣ˰ǰÀûÈóÊÇÆóÒµÖ§¸¶ÀûÏ¢ºÍ½ÉÄÉËùµÃ˰ǰµÄÀûÈó
What is internal auditing£¿
28¡¢Ì¸Ì¸Äã¶Ô»á¼Æ¹ú¼Ê»¯µÄ¿´·¨£¿
ʵÏÖ»á¼Æ×¼ÔòÇ÷ͬ£¬µ«ÊÇÇ÷ͬ²»µÈÓÚµÈЧ¡£
ʲôÊÇÉó¼ÆÊ§°Ü£¿ÓëÆä¾ÓªÊ§°ÜµÄ¹ØÏµÈçºÎ£¿
Éó¼ÆÊ§°Ü¾ÍÊÇ×¢²á»á¼ÆÊ¦Ã»ÓÐ×ñÊØÉó¼Æ×¼ÔòµÄÒªÇó·¢±íÁË´íÎóµÄÉó¼ÆÒâ¼û¡£ ¾ÓªÊ§°Ü²»±ØÈ»µ¼ÖÂÉó¼ÆÊ§°Ü£¬µ«ÊǾӪʧ°ÜÈÝÒ×µ¼ÖÂÉó¼ÆÊ§°Ü¡£
What information is presented in a balance sheet£¿
29¡¢»á¼ÆÖØÒªÐÔÔÔòµÄº¬Ò壿Æäͨ³£µÄÅбð±ê×¼ÊÇʲô£¿
ÖØÒªÐÔÊÇÖ¸ÆóÒµÌṩµÄ»á¼ÆÐÅÏ¢Ó¦µ±·´Ó³ÓëÆóÒµ²ÆÎñ×´¿ö¡¢ÏÖ½ðÁ÷Á¿¡¢¾Óª³É¹ûµÈÓйصÄËùÓÐÖØÒª½»Ò×»òÊÂÏî¡£
ʲôÊÇÏȽøÏȳö·¨£¿
ÏȽøÏȳö·¨ÊÇÖ¸¸ù¾ÝÏÈÈë¿âÏÈ·¢³öµÄÔÔò£¬¶ÔÓÚ·¢³öµÄ´æ»õÒÔÏÈÈë¿â´æ»õµÄµ¥¼Û¼ÆËã·¢³ö´æ»õ³É±¾µÄ·½·¨¡£
What information is presented in a balance sheet£¿
30¡¢»á¼ÆÔðÈκÍÉó¼ÆÔðÈεÄÇø±ð£¿
£¨1£©»á¼ÆÔðÈκÍÉó¼ÆÔðÈεÄʵÖʲ»Í¬
»á¼ÆÔðÈÎÊDZ»É󼯵¥Î»ÔÚ¾¼Ã¹ÜÀí»î¶¯ÖУ¬Îª±£Ö¤×ʲúµÄ°²È«ÍêÕûºÍ»á¼ÆöλÔÓéÀÖ¹Ù·½appÏÂÔØµÄÕæÊµ¿É¿¿¶øÓ¦¸ºµÄÖ±½ÓÔðÈΡ£µ«Éó¼ÆÔðÈÎÊÇ×¢²á»á¼ÆÊ¦ÔÚ¾¼Ã¼à¶½»î¶¯ÖУ¬Îª½Ò¶±»É󼯵¥Î»»á¼Æ±¨±íµÄÖØ´ó´íÎóºÍÎè±×£¬Ìá¸ß»á¼ÆÐÅÏ¢µÄÖÊÁ¿£¬¸ºÓеĸü¸ß²ã´ÎµÄÔðÈΣ¨ÒòΪÈç¹û×¢²á»á¼ÆÊ¦ÔÚÉ󼯵Ĺý³ÌÖа´¹æ·¶½øÐÐÉ󼯣¬¾Í»á´ó´ó½µµÍÉõÖÁÏû³ý»á¼ÆÔðÈεÄΣÏÕ£©Òò´Ë£¬µ±»á¼Æ±¨±í³öÏÖÎÊÌâʱ£¬ÔÚ×·¾¿±»É󼯵¥Î»»á¼ÆÔðÈεÄͬʱ£¬Òª¸ü¼ÓÑϸñµØ×·¾¿×÷Ϊ¸ß²ã´Î¼à¶½»î¶¯µÄÉó¼ÆÔðÈΡ£
£¨2£©»á¼ÆÔðÈκÍÉó¼ÆÔðÈεľßÌåÄÚÈݲ»Í¬
»á¼ÆÔðÈεľßÌåÄÚÈݰüÀ¨£º½¨Á¢½¡È«ÄÚ²¿¿ØÖÆÖƶȣ¬±£»¤×ʲúµÄ°²È«ÍêÕû£¬¶Ô»á¼Æ±¨±íÏîÄ¿µÄ´æÔںͷ¢Éú¡¢ÍêÕûÐÔ¡¢È¨ÀûºÍÒåÎñ¡¢¹À¼ÛºÍ·Ö̯¡¢±í´ïºÍÅû¶½øÐÐÈ϶¨£»¶øÉó¼ÆÔðÈΰüÀ¨£º×¢²á»á¼ÆÊ¦³ö¾ßµÄÉ󼯱¨¸æÓ¦Èçʵ·´Ó³É󼯷¶Î§¡¢Éó¼ÆÒÀ¾Ý¡¢ÒÑʵʩµÄÉ󼯳ÌÐòºÍÓ¦·¢±íµÄÉó¼ÆÒâ¼û¡¢É󼯱¨¸æµÄ±àÖÆºÍ³ö¾ß±ØÐë·ûºÏ¡¶×¢²á»á¼ÆÊ¦·¨¡·ºÍ¶ÀÁ¢Éó¼Æ×¼ÔòµÄ¹æ¶¨£¬¶Ô»á¼Æ±¨±í×ÜÌåµÄºÏÀíÐÔ¡¢ËùÁнð¶îµÄÕæÊµÐÔ¡¢ÍêÕûÐÔ¡¢ËùÓÐȨ¡¢¹À¼Û¡¢·ÖÀà¡¢½»Ò×½ØÖ¹ºÍ±¨±íÅû¶µÄ¹«ÔÊÐÔ½øÐÐÆÀ¼ÛºÍÅжϡ£¿É¼ûÉó¼ÆÔðÈÎÖ÷ÒªÊǶԱ»É󼯵¥Î»ÂÄÐÐ»á¼ÆÔðÈεÄÇé¿ö½øÐÐÆÀ¼Û¡£
£¨3£©»á¼ÆÔðÈκÍÉó¼ÆÔðÈεijе£Õß²»Í¬
»á¼ÆÔðÈεijе£Õß°üÀ¨£ºÆóÒµ¹ÜÀíµ±¾Ö¡¢ÆóÒµÖ÷Òª¸ºÔðÈ˺ÍÒµÎñÖ÷¹Ü¡¢»á¼ÆÈËÔ±ºÍÏà¹ØÈËÔ±¡£¶øÉó¼ÆÔðÈεijе£Õß°üÀ¨£º»á¼ÆÊ¦ÊÂÎñËù¡¢×¢²á»á¼ÆÊ¦ºÍºÏ»ïÈË£¬Á½ÕßÓÐÃ÷ÏԵIJî±ð¡£
£¨4£©»á¼ÆÔðÈκÍÉó¼ÆÔðÈεÄ×·¾¿Õß²»Í¬
ÓÐȨ׷¾¿»á¼ÆÔðÈεIJ¿ÃŰüÀ¨£º²ÆÕþ²¿ÃÅ¡¢Ë°Îñ²¿ÃÅ¡¢É󼯲¿ÃÅ¡¢±»É󼯵¥Î»µÄÖ÷¹Ü²¿ÃÅ¡¢µµ°¸ºÍ˾·¨²¿ÃÅ£»¶øÓÐȨ׷¾¿Éó¼ÆÔðÈεIJ¿ÃŰüÀ¨£ºÊ¡¼¶ÒÔÉϲÆÕþ²¿ÃÅ¡¢Ê¡¼¶ÒÔÉÏ×¢²á»á¼ÆÊ¦Ð»á¡¢Öйú֤ȯ¹ÜÀíίԱ»á¡¢Ë¾·¨²¿ÃźÍÏà¹Ø²¿ÃÅÒÔ¼°ÆóÒµµÄÆäËûÀûÒæÏà¹ØÕß¡£
ʲôÊÇ»õ±Òʱ¼ä¼ÛÖµµÄÖÕÖµºÍÏÖÖµ£¿Äê½ðÏÖÖµÊÇÿÆÚµÈ¶îÖ§¸¶µÄ½ð¶îÊý°´Ò»¶¨ÕÛÏÖÂÊÕۺϳÉÏÖÔڵļÛÖµÄê½ðÖÕÖµÊÇÿÆÚµÈ¶îÖ§¸¶µÄ½ð¶îÊýµ½ÆÚËùµÃµÄ½ð¶î
Explain the difference the debt and equity
