第一节应收票据及贴现 第二节应收账款 第三节其他应收及预付款项 第四节坏账的核算

Reporting the Results of Operations Information about net income is used by investors, creditors, and other financial statement users. Normal, recurring Unusual, nonrecurring revenue and expense events that affect transactions

《会计学》课程教学资源（PPT课件讲稿）Chapter 11 Stockholders? Equity：Paid-in Capital

第一节 会计的基本概念 第三节 会计要素与会计等式 第四节 会计工作规范

Why Businesses Incorporate Stockholders have no personal liability. Transferability of Privately, or ownership. Closely Held Professional management

The Nature of Liabilities Defined as debts or obligations arising from past transactions or events. Maturity 1 year or less Maturity 1 year Current

Inventory Defined Inventory Goods owned and Current held for sale to asset customers Irwin/McGraw-hill

How Much Cash Should a business Have? Every business needs enough cash to pay its bills! Irwin/McGraw-Hill ?The McGraw-Hill Companies, Inc

Slide Purpose of Analysis Financial statement analysis helps users make better decisions Internal Users External users Managers Shareholders Officers Lenders Internal Auditors

《财务会计学》课程电子教案（讲义）第十二章 现金流量表（2/2）