Chapter 1 intro to financial management learning outcomes

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Short-term notes.

  1. C)       短期笔记。

Debts created by borrowing from a bank or other lending source that must be repaid in 12 months or less.

从银行或其他贷款来源借款而产生的债务,必须在 12 个月或更短的时间内偿还。

Long-Term Debt.


All firm debts that are due and payable more than 12 months in the future. A 25-year mortgage loan used to purchase land or buildings is an example of long-term liability. If the firm has issued bonds, the portion of those bonds that is not due and payable in the coming 12 months is also included in long-term debt.

所有到期并在未来 12 个月内支付的公司债务。用于购买土地或建筑物的 25 年抵押贷款是长期负债的一个例子。如果公司发行了债券,这些债券中未来 12 个月未到期应付的部分也包括在长期债务中。

Common Stockholders' Equity.


Common stockholders are the residual owners of a business. They receive whatever income is left over after the firm has paid all f its expenses. In the event the firm is liquidated, the common stockholders receive only what is left over-but never lose more than they invested-after the firm's other financial obligations have been paid.


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