ALEVEL-Finance and Accounting金融與會計的重要概念和計算公式

Alevel學習內容非常廣，主要包括以下幾大模塊：

Business and Its Environment? 基本商業理論

People in Organisation? 人力資源管理

Marketing? 市場營銷

Operations? 運營管理

Finance and Accounting? 金融與會計

Strategic Management幾大模塊? 公司戰略發展

今天主要要給大家講解總結的是Finance and Accounting金融與會計這一部分的一些重要概念和計算公式，因為在我們老師的日常教學中發現很多同學在學習這一部分內容的時候問題會稍微多一些。因為概念和公式非常多，有些又很相近，因此容易記混。因此，我們特意替大家總結了這一部分的一些重要概念和計算公式，圖文并茂，復習必備哦！

1. Acid Test Ratio? ?速動比率（不考慮庫存的比率）

Definition定義 ：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).

公式與例子：

2. Asset? ?資產

Definition定義 ：Amounts owned by, or owed to a business.

3. Average rate of return (ARR)? ?平均投資報酬率

Definition定義：A measure of the total accounting return from an investment project.

4. Statement of Financial Position (Balance Sheet)? ?財務狀況表（以前被稱作資產負債表）

Definition定義：The financial statement that provides a snapshot of the assets and liabilities of a business at a particular date.

5. Capital Expenditure? 資本支出

Definition定義：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? 公司稅

Definition定義：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? 流動比率

Definition定義：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? 債券

Definition定義：A long-term source of finance – a debenture is a form of bond or long-term loan issued by a company.

9. Depreciation? 折舊

Definition定義：An accounting estimate of the fall in value of a fixed asset over time.

10. Discount factor? 折現系數

Definition定義：The multiplication factor that converts a projected cost or benefit in a future year into its present value.

11. Dividend? 股息

Definition定義：Amounts paid to shareholders out of the profits earned by a company.

12. Fixed Asset? 固定資產

Definition定義：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? 杠桿比率

Definition定義：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? 商譽（公司無形資產之一）

Definition定義：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? 損益表

Definition定義：A financial statement that summarises the trading results of a business over a specific period – usually one year.

16. Liability? 負債

Definition定義：Amounts owed by a business to others.

17. Liquidity? 流動性

Definition定義：The ability of a business to finance required payments to creditors.

18. Operating Profit? 營業利潤

Definition定義：The profit earned by a business from its entire trading operations – stated before financing (e.g. interest) and tax.

19. Overtrading? 過度交易

Definition定義：Where a business suffers financial difficulties from expanding too quickly – usually suffering set-up losses and increased working capital.

20. Payback period? 投資回收期

Definition定義：The time it takes for a project to repay its initial investment.

21. Retained earnings? 留存收益

Definition定義：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定義：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定義：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? 股份資本（股本）

Definition定義：The amount invested into a company by shareholders.

25. Shareholder Return? 股東總回報

Definition定義：The rewards earned by shareholders = dividends paid to them + any increase in the value of their shares.

26. Trade Creditors? 應付賬款

Definition定義：Amounts that a business owes to its suppliers.

27. Trade Debtors? 應收賬款

Definition定義：Amounts that are owed to a business from its customers

28. Working capital? 營運資金

Definition定義：The net amount invested by a business to finance day-to-day trading: usually calculated as current assets less current liabilities.

以上就是今天要分享的內容，如果有同學想更多的了解ALEVEL相關學科的知識點可以掃碼咨詢，【免費領取備考資料】專業的老師答疑解惑，針對性的輔導課程~