Alevel商务重要概念公式总结

　　Alevel商务学习内容非常广，主要包括以下几大模块：

　　Business and Its Environment

　　基本商业理论

　　People in Organisation

　　人力资源管理

　　Marketing

　　市场营销

　　Operations

　　运营管理

　　Finance and Accounting

　　金融与会计

　　Strategic Management几大模块

　　公司战略发展

　　1. Acid Test Ratio

　　速动比率（不考虑库存的比率）

　　Definition定义：A liquidity ratio that looks at whether a business can pay for current liabilities out of cash and near-cash assets (it ignores the value of stocks).

　　公式与例子：

　　2. Asset

　　资产

　　Definition定义：Amounts owned by, or owed to a business.

　　3. Average rate of return (ARR)

　　平均投资报酬率

　　Definition定义：A measure of the total accounting return from an investment project.

　　4. Statement of Financial Position (Balance Sheet)

　　财务状况表（以前被称作资产负债表）

　　Definition定义：The financial statement that provides a snapshot of the assets and liabilities of a business at a particular date. 详情咨询老师即可~