年利率,年报,年金,预付年金,信息不对称单词展示解读.pptVIP

The annual interest rate, a year deposit Interest rate Refers to the ratio of the amount of interest within a certain period of time and deposits of the principal or the loan principal annual interest rate 年利率 monthly interest rate 月利率 daily interest rate 日利率 Calculation（计算公式） annual interest rate=annual interest/cash*100% 年利率=年息/本金*100% monthly interest rate = annual interest rate/12*100% 月利率=年利率/12*100% daily interest rate= annual interest rate/360*100% = monthly interest rate /30*100% 日利率=年利率/360*100% =月利率÷30 *100%  A document prepared by management and distributed to current and potential investors to inform them about the company’s past performance and future prospects. 1.A letter from corporate management； 2.A discussion and analysis by management of recent economic events； 3.Footnotes that explains many elements of the financial statements in more detail； 4.The report of the independent registered public accounting firm； 5.Statement by both management and auditors on the company’s internal controls； 6.Other corporation information. 1.What is the financial picture of the organization at a moment in time? 2.How well did the organization do during a period of time? accounting answer these question with four major financial statement: (1)the balance sheet (2)the income statement (3)the statement of cash flows (4)the statement of stockholders’ equity Annuity（年金） A serise of payment of an equal amount at fixed intervals for a specified number of periods. (年金，是定期或不定期的时间内一系列的现金流入或流出。) Annuities according to its receipts and payments occur every time point is different, can be divided into Ordinary Annuity（普通年金）, Annuity Due（预付年金）, Deferred Annuity（递延年金） and Perpetuity（永续年金）. Annuity Due（预付年金） An annuity whose payments occur at the beginning of each period. PVAn(Annuity Due) =PMT/(1+i)+PMT/(1+i)+