Refinance Loans Home Equity
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Refinanceloanshomeequity Yield Szh Private Mortgage Refinance Loans Home Equity
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s Szh ; Refinanceloanshomeequity
µ½ÆÚÖ±½Ó³¥¸¶ Repayment at maturity
Ìáǰ³¥¸¶ Repayment at advance
³¥Õ®»ù½ð Sinking fund
³¤ÆÚÓ¦¸¶Æ±¾Ý Long-term notes payable
µÖѺ½è¿î Mortgage loan
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£¨10£©ÒµÖ÷È¨Òæ
È¨Òæ Equity
ÒµÖ÷È¨Òæ Owner's equity
¹É¶«È¨Òæ Stockholder's equity
ͶÈë×ʱ¾ Contributed capital
½ÉÈë×ʱ¾ Paid-in capital
¹É±¾ Capital stock
×ʱ¾¹«»ý Capital surplus
Áô´æÊÕÒæ Retained earnings
ºË¶¨¹É±¾ Authorized capital stock
ʵÊÕ×ʱ¾ Issued capital stock
·¢ÐÐÔÚÍâ¹É±¾ Outstanding capital stock
¿â²Ø¹É Treasury stock
ÆÕͨ¹É Common stock
ÓÅÏÈ¹É Preferred stock
ÀÛ»ýÓÅÏÈ¹É Cumulative preferred stock
·ÇÀÛ»ýÓÅÏÈ¹É Noncumulative preferred stock
ÍêÈ«²Î¼ÓÓÅÏÈ¹É Fully participating preferred stock
²¿·Ö²Î¼ÓÓÅÏÈ¹É Partially participating preferred stock
·Ç²¿·Ö²Î¼ÓÓÅÏÈ¹É Nonpartially participating preferred stock
ÏÖ½ð·¢ÐÐ Issuance for cash
·ÇÏÖ½ð·¢ÐÐ Issuance for noncash consideration
¹ÉƱµÄºÏ²¢·¢ÐÐ Lump-sum sales of stock
·¢Ðгɱ¾ Issuance cost
³É±¾·¨ Cost method
ÃæÖµ·¨ Par value method
¾èÔù×ʱ¾ Donated capital
Ó¯Óà·ÖÅä Distribution of earnings
¹ÉÀû Dividend
¹ÉÀûÕþ²ß Dividend policy
Ðû²¼ÈÕ Date of declaration
¹ÉȨµÇ¼ÇÈÕ Date of record
³ýÏ¢ÈÕ Ex-dividend date
¹ÉÀûÖ§¸¶ÈÕ Date of payment
ÏÖ½ð¹ÉÀû Cash dividend
¹ÉƱ¹ÉÀû Stock dividend
²¦¿î appropriation
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£¨11£©²ÆÎñ±¨±í
²ÆÎñ±¨±í Financial Statement
×ʲú¸ºÕ®±í Balance Sheet
ÊÕÒæ±í Income Statement
ÕÊ»§Ê½ Account Form
±¨¸æÊ½ Report Form
±àÖÆ£¨±¨±í£© Prepare
¹¤×÷µ×¸å Worksheet
¶à²½Ê½ Multi-step
µ¥²½Ê½ Single-step
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£¨12£©²ÆÎñ×´¿ö±ä¶¯±í
²ÆÎñ×´¿ö±ä¶¯±íÖеÄÏÖ½ð»ù´¡ SCFP.Cash Basis
£¨ÏÖ½ðÁ÷Á¿±í£©
²ÆÎñ×´¿ö±ä¶¯±íÖеÄÓªÔË×ʽð»ù´¡ SCFP.Working Capital Basis
£¨×ʽðÀ´Ô´ÓëÔËÓÃ±í£©
ÓªÔË×ʽð Working Capital
È«²¿×ÊÔ´¸ÅÄî All-resources concept
Ö±½Ó½»»»ÒµÎñ Direct exchanges
Õý³£ÓªÒµ»î¶¯ Normal operating activities
²ÆÎñ»î¶¯ Financing activities
Ͷ×ʻ Investing activities
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£¨13£©²ÆÎñ±¨±í·ÖÎö
²ÆÎñ±¨±í·ÖÎö Analysis of financial statements
±È½Ï²ÆÎñ±¨±í Comparative financial statements
Ç÷ÊÆ°Ù·Ö±È Trend percentage
±ÈÂÊ Ratios
ÆÕͨ¹Éÿ¹ÉÊÕÒæ Earnings per share of common stock
¹ÉÀûÊÕÒæÂÊ Dividend yield ratio
¼ÛÒæ±È Price-earnings ratio
ÆÕͨ¹Éÿ¹ÉÕÊÃæ¼ÛÖµ Book value per share of common stock
×ʱ¾±¨³êÂÊ Return on investment
×Ü×ʲú±¨³êÂÊ Return on total asset
ծȯÊÕÒæÂÊ Yield rate on bonds
ÒÑ»ñÀûÏ¢±¶Êý Number of times interest earned
ծȯ±ÈÂÊ Debt ratio
ÓÅÏȹÉÊÕÒæÂÊ Yield rate on preferred stock
ÓªÔË×ʱ¾ Working Capital
ÖÜת Turnover
´æ»õÖÜתÂÊ Inventory turnover
Ó¦ÊÕÕÊ¿îÖÜתÂÊ Accounts receivable turnover
Á÷¶¯±ÈÂÊ Current ratio
ËÙ¶¯±ÈÂÊ Quick ratio
ËáÐÔÊÔÑé±ÈÂÊ Acid test ratio
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£¨14£©ºÏ²¢²ÆÎñ±¨±í
ºÏ²¢²ÆÎñ±¨±í Consolidated financial statements
ÎüÊպϲ¢ Merger
´´Á¢ºÏ²¢ Consolidation
¿Ø¹É¹«Ë¾ Parent company
¸½Êô¹«Ë¾ Subsidiary company
ÉÙÊý¹ÉȨ Minority interest
È¨ÒæÁªÓªºÏ²¢ Pooling of interest
¹ºÂòºÏ²¢ Combination by purchase
È¨Òæ·¨ Equity method
³É±¾·¨ Cost method
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£¨15£©Îï¼Û±ä¶¯ÖÐµÄ»á¼Æ¼ÆÁ¿
Îï¼Û±ä¶¯Ö®»á¼Æ Price-level changes accounting
Ò»°ãÎï¼Ûˮƽ»á¼Æ General price-level accounting
»õ±Ò¹ºÂòÁ¦»á¼Æ Purchasing-power accounting
ͳһ±ÒÖµ»á¼Æ Constant dollar accounting
ÀúÊ·³É±¾ Historical cost
ÏÖÐмÛÖµ»á¼Æ Current value accounting
ÏÖÐгɱ¾ Current cost
ÖØÖóɱ¾ Replacement cost
Îï¼ÛÖ¸Êý Price-level index
¹úÃñÉú²ú×ÜÖµÎï¼ÛÖ¸Êý Gross national product implicit price deflator (or GNP deflator)
Ïû·ÑÎï¼ÛÖ¸Êý Consumer price index (or CPI)
Åú·¢Îï¼ÛÖ¸Êý Wholesale price index
»õ±ÒÐÔ×ʲú Monetary assets
»õ±ÒÐÔ¸ºÕ® Monetary liabilities
»õ±Ò¹ºÂòÁ¦ËðÒæ Purchasing-power gains or losses
×ʲú³ÖÓÐËðÒæ Holding gains or losses
δʵÏÖµÄ×ʲú³ÖÓÐËðÒæ Unrealized holding gains or losses
ÏÖÐмÛÖµÓëͳһ±ÒÖµ»á¼Æ Constant dollar and current cost accounting
¾¼Ã½ðÈÚÊõÓﺺӢ¶ÔÕÕ±í
A
°²È«Íø safety net
°´¿É±È¿Ú¾¶ on comparable basis
°´ÇáÖØ»º¼± to prioritize
°µ²¹ implicit subsidy
°µ¿÷ hidden loss
B
°ä·¢ÓªÒµÖ´ÕÕ to license;to grant a licence to
°ìÀí´æ¿îÒµÎñ to take deposits
±£»¤Å©ÃñµÄÉú²ú»ý¼«ÐÔ to protect farmers'incentive to produce
±¸¸¶½ð£¨³¬¶î×¼±¸½ð£© excess reserves
±¾Íâ±Ò²¢ÕË consolidation of domestic and foreign currencyaccounts
±¾Íâ±Ò¶Ô³å²Ù×÷ sterilization operation
±¾Î»ÀûÒæ localized interest;departmentalism
±¼Ð¡¿µ to strive to prosper;to strive to become well-to-do
±Ü˰£¨Çë¼û“ÌÓ˰”£© tax avoidance
±ÒÖÖ´îÅä²»µ± currency mismatch
±ÒÖÖ¹¹³É currency composition
±äÏàÉç»á¼¯×Ê disguised irregular£¨or illegal£© fund raising
±íÍâ¿ÆÄ¿£¨ÒµÎñ£© off-balance-sheet items£¨operation£©
±¡Èõ»·½Ú weaknesses;loopholes
²»±ä³É±¾ fixed cost
²»±ä¼Û at constant price;in real terms
²»¶¯²ú real estate
²»Á¼´û¿î£¨×ʲú£© problem loans£»non-performing loans£¨assets£©
C
²ÆÎñ¹«Ë¾ finance companies
²ÆÕþ³à×Ö fiscal deficit
²ÆÕþ¼·ÒøÐÐ fiscal pressure on the central bank£¨over monetary policy£©
²ÆÕþÕþ²ßÓë»õ±ÒÕþ²ßµÄÅäºÏ coordination of fiscal and monetary policies
²ÉÈ¡ÑÐò½¥½øµÄ·½·¨ in a phased and sequenced manner
²Ù×÷µ¯ÐÔ operational flexibility
²Ù×Ý»ãÂÊ to manipulate exchange rate
²úÆ·¹¹³É product composition;product mix
²úÆ·»ýѹ stock pile;excessive inventory
²úÏúÂÊ current period inventory;£¨¼´ÆÚ¿â´æ£¬²»º¬Ç°ÆÚ¿â´æ£©sales/output ratio
²úÏúÏÎ½Ó marketability
²úÒµÕþ²ß industrial policy
³¤ÆÚ¹úÕ® treasury bonds
³¨¿ÚÍ·´ç open position
³´¹É to speculate in the stock market
³Ð¹º°üÏú underwrite£¨securities£©
³ÉÌ×»úµç²úÆ· complete sets of equipment;complete plant£¨s£©
³ÇÊÐÐÅÓÃÉç urban credit cooperatives£¨UCCs£©
³ÇÊкÏ×÷ÒøÐÐ urban cooperative banks;municipal united banks
³ÇÊÐÉÌÒµÒøÐÐ municipal commercial banks
³ÇÏç¾ÓÃñÊÕÈëÔö³¤³¬¹ýÎï¼ÛÕÇ·ù real growth in household income
³ÖÐøÉýÎÂ persistent overheating
ÖØ¸´²¼µã duplicate projects
ÖØÖóɱ¾ replacement cost
ÖØ×鼯»® restructuring plan
³ï×ÊÇþµÀ funding sources;financing channels
³õ¼û³ÉЧ initial success
³ö¿Úͳһ¹ÜÀí¡¢¹é¿Ú¾Óª canalization of exports
³ö¿ÚÍË˰ export tax rebate
´¢Ðî´æ¿î household deposits£¨²»ÍêÈ«µÈͬÓÚÎ÷·½µÄsavingsdeposits£¬Ç°Õß°üÀ¨»îÆÚ´æ¿î£¬ºóÕß²»°üÀ¨¡££©
´¢Ðî·ÖÁ÷ diversion of household deposits
´¢Ô´Î®Ëõ decline in the availability of household savings
´«µ¼»úÖÆ transmission mechanism
´Ó¼Û˰ ad valorem tax
´Ó½ô¿ØÖÆ tight control
´æ´û¿î±ÈÀý loan/deposit ratio
´æ¿î±£ÏÕÌåϵ deposit insurance system
´æ¿î»õ±ÒÒøÐÐ deposit money banks
´æ¿î×¼±¸½ð required reserves
D
D
´ò°×Ìõ issue IOU
´ó¶î´æµ¥ certificate of deposit£¨CD£©
´ó¶îÌáÏÖ withdraw deposits in large amounts
´óÃæ»ý»¬ÆÂ wide-spread decline
´óһͳµÄÒøÐÐÌåÖÆ £¨all-in-one£©mono-bank system
´ôÕË£¨Çë¼û“»µÕË”£© bad loans
´ôÕË×¼±¸½ð loan loss reserves£¨provisions£©
´ôÖÍ´û¿î idle loans
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