一、销售业务核算 二、收款业务核算

一、设置业务控制参数 二、核算规则设置

任务一 存货概述 任务二 材料 任务三 自制及其他存货 任务四 存货的清查 任务五 存货的期末计价

一、设置业务控制参数 二、核算规则设置

Liquid asset management S CASH- motives for holding casha Transactions: to meet cash needs that arise from doing business. Precautionary: having cash on hand for unexpected needs Speculative: to take advantage of potential profit-making situations

Working-Capital Management Current assets cash, marketable securities, inventory accounts receivable Long- Term Assets equipment, buildings, land Which earn higher rates of return? Which help avoid risk of illiquidity?

一、设置会计科目 二、设置凭证类别 三、其他设置

Dilemma: Should the firm use retained earnings for: a) financing profitable capital inⅴ estments? b)Paying dividends to stockholders

2 concepts that enhance our understanding of risk... 1) Operating Leverage affects a firm's business risk. 2) Financial Leverage affects a firm's financial risk

一、名词解释(每题3分,共15分) 1.实质重于形式原则 2.复式记账法 3.固定资产