11.What is depreciation（折旧）？
Depreciation is the accounting for aging of assets（资产）.
12.What is the difference between interest expense(利息费用） and interest income（收益）？
Interest expense is the expense related to company debt outstanding（公司未偿债务）.Interest income is earning generated from interest related to cash held in saving accounts（储蓄账户）, certificates of deposits（存款凭证）, and other investments（其他所持现金利息收益）.
13.What are non-recurring item（非经常性项目）？
Non-recurring items are expense or incomes that are either one-time（一次性） or not pertaining to everyday core operations（不属于日常核心业务）.
14.What are distributions(财产分配）? Please explain specific types.
Distributions are broadly defined as payments to equity holders（股权持有人）.These payments can be in the form of dividends or non-controlling interest payments（非控制性利息）, to name the major two.
15.Build and fully project the“Income Statement（损益表）”tab located in the template entitled“NYSF_Practice_Template.Xls.”
See solution in the template entitled“NYSF_Practice_Solution.xls”
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1.What is the purpose of a cash flow statement?
The cash flow statement is a measure of how much cash a company has produced or spent over a period of time.
2.How does a cash flow statement differ from an income statement?
An income statement shows profit.However,that profit may not result in acual cash gain.This is because many income statement items that are records do not necessarily result in an effect on cash, The cash flow statement aims to detemine how much cash was actually generated.
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