第四章思考题简述什么是资产负债表？资产负债表为什么需要平衡？Whatismeantbythestatementthatabalancesheetprovidesa“snapshot”ofaventure’sfinancialpositionasofapointintime?Whymustabalancesheetbein“balance?”新创业企业的流动资产帐户有何特征？Brieflydescribethetypicaltypesofaccountsthatarefoundinthecurrentassetsofanewventure.什么是折旧和累计折旧帐户？Whatismeantbytheterms“depreciationandaccumulateddepreciation”?简述新创业企业负债帐户有何特征？Whattypesofliabilitiesmightshowuponaventure’sbalancesheet?简述什么是新创业企业的损益表？Whatdoesanincomestatementmeasureor“track”overtime?Theincomestatementisaperformancemeasureofafirm’soperationsoveraperiodoftime.Manydifferentaccountsthatmakeuptheincomestatementareusedtodeterminetrendsincostsandrevenues.什么是息税前利润？它与企业的净收入有何区别？DefinethetermEBIT.HowdoesEBITdifferfromafirm’snetincomeornetprofit?什么是新创业企业内部经营附表？Whatarethethreeinternaloperatingschedulesthatmostfirmsmustprepare?简述什么是现金流量表？Brieflydescribewhatismeantbyastatementofcashflows.什么是净现金流入和流出？Whatismeantbynetcashbuildandnetcashburn?简述变动成本与固定成本的区别。Describethedifferencesbetweenvariableexpensesandfixedexpenses.什么是息、税、折旧、摊销前利润？DefinethetermEBITDA.什么是新创业企业贡献毛益？Whatisaventure’scontributionprofitmargin?什么是经济增加值？简述经济增加值的构成？Definetheterm“economicvalueadded(EVA).”WhatarethetwomajorcomponentsofEVA?简述企业息税后、折旧、摊销前利润。DefinethetermEBDATanddescribethemeaningofEBDATbreakevenandsurvivalrevenues.简述企业税后利润、盈亏临界点的税后利润、盈亏临界点的销售收入。DefinethetermNOPATanddescribethemeaningofNOPATbreakevenandNOPATbreakevenrevenues.简述盈亏临界点的销售收入计算方法。IdentifyandexplaintheformulaforfindingtheNOPATbreakevenrevenues.RelatethistobreakevenintermsofEBIT.17．什么是达到盈亏临界点销售收入的驱动因素？举例说明哪两个主要因素影响企业的销售收入达到盈亏临界点。Whatismeantbybreakevendrivers?Identifytwoimportantdriversaffectingtheamountofrevenuesneededforventurestobreakeven.