Long-term bonds payable
The amount that the company expects to pay after the coming​ year; the result from the company borrowing money.

Deferred income taxes payable
The result of timing differences between GAAP and tax accounting methods​ (such as​ depreciation). Income tax expense might differ between GAAP book income​ ("Income Tax​ Expense") and taxable income according to Internal Revenue regulations​ ("Income Tax​ Payable").

Leases payable
The result from a company entering into​ long-term leases, such as for leasing property and equipment. The account includes both operating and finance leases that last longer than 12​ months, and reflects the obligation for future lease payments.

复习7-9章

In the United States, assets are considered impaired when net carrying value (book value) exceeds expected future cash flows. This means a business spent money on an asset, but changing circumstances caused the purchase to be a net loss. Several acceptable testing methods can identify impaired assets. If the impairment is permanent, the company should use an allowable method for measuring impairment loss to be recognized in the financial statements.

非常重要的概念，原来是和现金流比，而不是和市场公允价值相比 ，比完需要减值，再计算减值数 = 账面价值减去公允价值
Impairment
• Both tangible and intangible long-term
assets must be tested annually
• Occurs when expected future cash flows fall
below the asset’s net book value
• If impaired, must adjust the carrying value
downward to fair value

没仔细看公式，乘法公式看成了除法公式
直接写成了 NET INCOME/TOTAL AVERATE ASSETS

杜邦分析法的财务指标关系
杜邦分析法中的几种主要的财务指标关系为：
净资产收益率=资产净利率(净利润/总资产)×权益乘数 (总资产/总权益资本)
而：资产净利率(净利润/总资产)=销售净利率(净利润/总收入)×资产周转率（总收入/总资产)
即：净资产收益率=销售净利率(NPM)×资产周转率(AU,资产利用率)×权益乘数(EM)

同一个地方犯浑