噓 chihchih1:二號候選人，曾老當選!!!!!! 10/17 13:13
推 overstarpjm:多謝曾老 但可以翻譯成中文嗎XDD 我英文不好.... 10/17 14:20
→ overstarpjm:我之前好像有聽說ai-li小姐要翻不是嗎..拜託翻一下>"< 10/17 14:22
噓 csji520:請翻成泥宏狗...我是假片尼斯 10/17 14:45
噓 anitapink:這是我的工作耶！幹嘛這樣！ 10/19 03:30
1.Please refer to P.72, the relationship between B/S and I/S is the shareholder's equity equal to net asset, and GAAP define net income to be the change in its net asset.
2.Deprecation has no effect on cash flow, but it is the item substracted from net income. As a result , we must add it back in the cash flow statement to reverse its effect in the income statement.
3.企業所控有資源，資源由過去的交易事項所產生，且預期未來可以產生經濟效應。
In financial accounting, assets are economic resources. Anything tangible or intangible that is capable of being owned or controlled to produce value and that is held to have positive economic value is considered an asset. Simply stated, assets represent ownership of value that can be converted into cash (although cash itself is also considered an asset).
4.企業的現有義務，這些義務是由過去交易事項所產生，且預期未來將產生經濟資源流。
In financial accounting, a liability is defined as an obligation of an entity arising from past transactions or events, the settlement of which may result in the transfer or use of assets, provision of services or other yielding of economic benefits in the future.
5. Please refer to P.75,Earnings quality can be categorized in three parts, Conservatismm Free of Manipulation, and Excludes Nonrecurring Items.
(1)Conservative accounting methods:
are those whom tend to dlay recognition of assets and accelerate recognition of liabilities or that to be inclined to provide lower asset valuations and higher liability valuations.
(2)Earnings free of manipulation:
is suggests that we can offer unbiased estimates of the underlying ammount, such as for the allowance for uncollectibles(備抵壞帳).In the purpose of extent possible, we should try to undo any mangement manipulation before using the historical data.
(3)Excludes Nonrecurring items:
As can be seen from P.76, we can find out that the earnings quality means earnings include only items expected to recur. Therefore, we ignore unsual of nonrecurring items, such as loss from an eathquake and discontinued opperation. In addition, we also need to
consider the gains and losses in the income statement. If gains and looses do not arise from normal course of business, they will candidates for exclusion in the financial analysis.
6.Pleas make a reference of P.74, there are three special items, such as extraordinary items, chnages in accounting principles, discounted opperations.
(1)extraordinary items: are gains and losses that are deemed to be both unsuall noncurring.
(2)changes in accounting principles: arise when the firm switched from one to another.For instance, if a firm switches from accelerated deprecation to straight-line, it revalues its net fixed to a higher amount.
(3)Discontined opperations:企業將那些不好的部門停掉,因此將處分損益認列。例如停業前的淨損益、處分資產等等。
(4)由於不常發生，就跟遇到有緣人一樣。所以只有八個字，刪掉刪掉，還是刪掉。
感謝您的闔家觀賞~俗話說的好～有錯自己補，補阿補阿補。有洞自己鑽阿，鑽阿鑽阿..
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