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Analyst:Oilpricesmaydropafterreform•ManyChinesecarownersareconcernedthatafueltaxreform（燃油税改革）likelytobeimplementednextmonthmaymeanhigherpumpprices.•Fueltaxreformwasfirstproposedin1994,buthasbeendelayedamidconcernsthatfuelpriceriseswouldputtoomuchpressureonheavyoilconsumers.ButsomeanalystspredictoilpricesinChinaareactuallylikelytodropafterthefueltaxisintroduced.•RecentnewsreportsofChina‘splantoimpose（征收）afueltaxhavesparked（引发）widespreadspeculationoverthecostoffuelafterthereformsareimplemented.•SunGangisataxpolicyresearcher.HebelievesoilpriceswilldropafterfueltaxreformbeginsinChina.•SunGang,ResearcherofTaxPolicyDepartmentofMinistryofFinance(财政部税收政策研究所)said“Thecurrentoilpricesandfueltaxratemaybeadjustedsimultaneously.Oilpriceswillplunge（骤跌）afterreformofthepriceofrefinedoil（成品油）.Ontheotherhand,fueltaxwillnodoubtdriveupoilprices.•ButIthink,asaresultofthecombinationofthetwofactors,currentoilpriceswilldropafterthereform,toalevelthatordinarypeopleareabletoaccept.•SunsaysChina'sproposedfueltaxisdifferentfromthatinwesterncountries.•Hesaysthefueltaxwouldreplace（取代）currentroadtollsandotherfeesimposedondrivers.•SomeEuropeancountriesincludefueltaxaspartofconsumptiontax.Andtheysetthetaxrateatabout60percentofretailoilprices.•HebelievesthatiftheChinesegovernmentimposedsuchahighfueltaxrate,mostcarownerswouldnolongerbeabletoaffordtodrive.Part5FinancialStatements•5.1Accountingandauditing•5.2TheBalanceSheet•5.3TheIncomeStatement•5.4Thecashflowstatement•5.5Financialratios5.1Accountingandauditing•Accountinginvolvesrecordingandsummarizinganorganization’stransactionsorbusinessdeals,suchaspurchasesandsales,andreportingthemintheformoffinancialstatement.•会计涉及到记账以及对一个组织的业务交易进行总结，比如购买与销售，以财务报表的形式进行汇报。•Financialaccountingincludesbookkeeping,andpreparingfinancialstatementsforshareholdersandcreditors;•财务会计包括记账和为股东和债权人编制会计报表•Managementaccountinginvolvestheuseofaccountingdatabymanagers,formakingplansanddecisions.•管理会计涉及由管理者使用会计数据制定计划和决策。•Auditingmeansexaminingacompany’ssystemsofcontrolandtheaccuracyorexactnessofitsrecords,lookingforerrorsorpossiblefraud.•审计是通过审查公司的控制系统以及会计记录的准确性，寻找错误和可能的欺诈。•Aninternalauditiscarriedoutbyacompany’sownaccountantsorinternalauditors.•内部审计是由公司的会计师或内部审计员完成。•Anexternalauditisdonebyindependentauditors,whowillgiveatrueandfairviewofthecompany’sfinancialsituationandresults.•外部审计是由独立审计员完成的，他将对公司的财务状况和结果作出真实而公允的判断。5.2TheBalanceSheet•Thebalancesheetisastaticfinancialsnapshottakenattheendoftheyear.•资产负债表是每年年末对财务状况的静态反映。•TheBalanceSheetIdentityis:•资产负债恒等式：Equityowners'sLiabilitieAssetsWhatacompanypossessforproductionObligationstotheoutsidersInitialinvestment+retainedearnings•Inabalancesheet,assetslieintheleft,liabilitiesandowners’equitylieintheright.•在资产负债表中，资产位于左侧，负债和所有者权益位于右侧。•Lefttotalvalue=righttotalvalue•左边帐户总和=右边帐户总和5.1.1TypesofAssets•Inaccounting,assetscanbedividedintofixedassetsandcurrentassets.•会计中，资产可以分为固定资产和流动资产。•Fixedassets,knownaslong-termassets,willcontinuetobeusedbythebusinessforalongtime.•固定资产，又称为长期资产，可以使用较长时间。•Currentassetshasalifespanofoneyearorless,whichiseasilyconvertedintocashandusedascurrency.•流动资产的期限不超过一年，容易变现成为现金或其等价物。•Theaccountingitemsofcurrentassets:•流动资产的会计科目：•Cash:includebankaccountsandchecks.•现金：包括银行存款和支票。•Cashequivalents:stocks,T-billsandothermoneymarketinstruments.•现金等价物：股票、国库券及其他货币市场工具•Accountsreceivable:应收账款•Inventory:rawmaterials,work-in-progress(WIP)andfinishedgoods.•存货：原材料、在产品、产成品。•Assetscanalsobeclassifiedastangibleandintangible.•资产又可以分为有形资产和无形资产。•Tangibleassetsareassetswithaphysicalexistence,suchasproperty,plantandequipment.•有形资产指有物质形态的资产，例如地产、厂房及设备。•Intangibleassetsincludebrandname,patentsandtrademarks.Networksofcontacts,loyalcustomers,reputation,trainedstaff,or“humancapital”,andskilledmanagementcanalsobeconsideredasintangibleassets.•无形资产包括品名、专利、商标。关系网络、忠诚客户、商誉、人力资本、有经验的管理层也可被认为是无形资产。5.1.2TypesofLiabilities•Liabilitiesareamountsofmoneythatacompanyowes,alsocanbedividedintocurrentandlong-term.•负债是一个公司所欠的款项，同样可以被分为流动负债和长期负债。•Currentliabilitiesareexpectedtobepaidwithinayearofthedateofthebalancesheet.•流动负债是需要在资产负债表日之前的一年内需要偿还的债务。•Creditors:suppliersofgoodsorservicestothebusinesswhoarenotpaidatthetimeofpurchase;•债权人：商品或服务的供货商CurrentliabilitiesShort-termdebtAccountspayableAccruedexpenseTotalcurrentliabilitiesNon-currentliabilitiesDeferredincometaxesLong-termdebtOthernon-currentliabilitiesTotalNon-currentliabilitiesTotalliabilities15555049859315197950340212015553207505.1.3Owners’Equity•Owners’equityistheinitialamountofmoneyinvestedintoabusinessplustheretainedearnings.Itstandsforacompany’stotalnetworth.•所有者权益是最初投资到公司的资金，加上留存盈余。它代表了一个公司的总价值。•Itincludes:•Theoriginalsharecapital原始股本•Sharepremium股本溢价•Retainedearnings未分配利润•Reserves:fundssetasidefromsharecapitalandearnings,retainedforemergencyorotherfutureneeds.•盈余公积：股本和利润中的一部分，以备紧急状况和其他未来需要。Liabilities(Debt)Assets20X220X1andStockholder'sEquity20X220X1Currentassets:CurrentLiabilities:Cashandequivalents$140$107Accountspayable$213$197Accountsreceivable294270Notespayable5053Inventories269280Accruedexpenses223205Other5850Totalcurrentliabilities$486$455