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

第一节 财产清查的意义和种类 第二节 财产清查的方法 第三节 财产清查结果的处理

Plant assets Long-lived assets acquired for use in business operations. Similar to long-term prepaid expenses 田 As years pass, and the The cost of plant assets is services are used, the the advance purchase of cost is transferred to services。 depreciation expense Irwin/McGraw-hill

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

第八章 账务处理程序 第九章 财产清查

Part I Fill-In-The-Blanks(10\2=20 points) 1.A is a collection of all accounts used by a business 2. All cash payments by check are recorded in thejournal 3. Revenue and expense accounts are called because they are opene

一、资金平衡关系 资金存在和分布形态（资金运用）及资金取得和形成（资金来源）两个方面是同一资金的两个侧面，两者金额始终相等，完整地反映资金的来龙去脉

Task Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University Lesson 6 Accounting for Merchandising Activities Exercise Calculation and Analysis Problems 1. OSu Co. is an office-supply store. The company uses a perpetual inventory system, records