金融部门评估规划（Financial Sector Assessment）手册：Chapter 1 Financial Sector Assessments - Overall Framework and Executive Summary

Outline Q Describe the purpose of adjusting accounts at the end of the period Q Prepare and explain adjusting entries for prepaid expenses, amortization, unearned revenues, accrued expenses, and accrued revenues。 C Explain how accounting adjustments link to financial statements Q Explain and prepare an adjusted trial

History of money in China Banking industry in China Financial Reform in China

会计概述 Accounting: an overview 财务报表 Financial Statements 资产负债表 The Balance Sheet (The Statement of Financial Position) 损益表 Income Statement (The Profit and Loss Account) 现金流量表 Cash Flow Statement 案例分析：Nocash Co. ‘Selling itself out of business’

对外经济贸易大学：《国际财务管理》课程教学资源（案例讨论）Reading Material of International Financial Management

0: What are SECURITIes? A: Financial assets that Investors purchase hoping to earn a high rate of return

对外经济贸易大学：《金融经济学导论》课程教学大纲 Introduction of Financial Economics（主讲：林桂军）

– Ch. 19 Lease Financing – Ch. 20 Financing With Derivatives

Financial statement analysis Are our decisions maximIzing shareholder wealth?

Chapter F4 Power notes Completing the Accounting Cycle Learning Objectives 1. Work sheet 2. Financial Statements 3. Adjusting and Closing Entries 4. Accounting Cycle 5. Fiscal year 6. Financial Analysis and Interpretation