第二十一章预算管理 本章结构 1.预算概述 2.预算的内容和编制方法 3.总预算编制的其他方法 4.总预算执行过程中的控制与业绩评价

第一节财务分析概述 第二节企业偿债能力分析 第三节企业营运能力分析 第四节企业获利能力分析 第五节企业财务状况的趋势分析 第六节企业财务状况的综合分析

True and False Questions: 1. Economic interest maximization and risk aversion are two characteristics of an economic man 2. Maslow's theory of the hierarchy of needs believes that man are resourceful evaluator and maximizer 3. Firm is a coalition of economic men. 4. The economic nature of man gives rise to the emerge of accounting

Task Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University Lesson notes Lesson 2: Economic Transactions and Accounting Equation Learning objectives This lesson begins with a discussion of the purpose of a business, including a discussion of forms of organizations. Next, the nature of

Task Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University Lesson notes Lesson 3: Analyzing and Recording Accounting transactions Learning objectives Provide the students with a background of the accounting process to better understand the numbers on the financial statements Define the economic transactions and

Analyzing and Recording Accounting Transactions Self-Test Multiple Choices 1. The term credit means: A. to increase. B. to decrease. C. the left side of an account D. the right side of an account 2. Which of the following is a group of accounts in that all normally have a debit balance?

Task Team of FUNDAMENTAL ACCOUNTING School of Business, Sun Yat-sen University Lesson 13 Managerial Accounting I: Concepts and Principles Exercise 1. Sunny Brockman has developed a new device that is so exciting he is considering quitting his job in order to produce and market it on a large-scale basis. Sunny will rent a garage for $1000 per

Task Team of FUNDAMENTAL ACCOUNTING School of Business, Sun Yat-sen University Lesson 4 Adjusting Accounts for Financial Statement Self-Test Answer the following questions: 1. what is an accrued revenue? Give an example 2. what is the difference between the cash basis and accrual basis of accounting? 3. what is accrued expense? Give an example?

Task Team of FUNDAMENTAL ACCOUNTING School of Business. Sun Y at-sen University Lesson 11 Understanding Accounting standards Self-Test True and False Questions I. Accounting standards are laws accountants should follow in their work 2. The scandals, such as Enron and the Yinguangxia, happened because the accounting

Task Team of FUNdaMENTAL aCCOUNtIng School of Business. Sun Yat-sen University Lesson 9 Financial Statements Self-Test 1. True or false 1) Financial statements are standard documents that tell us, in financial terms, how well a business is performing and where it stand 2) Net income equals total revenues and gains less total expenses and losses