一、财务会计报告的意义 企业财务会计报告是指企业对外提供的、以日常会计核算资料为主要依据,反映企业某一特定日期财务状况和某一会计期间经营成果、现金流量的文件。 财务会计报告的作用主要表现在以下几个方面:

一、资产负债的性质和作用 资产负债表是总括反映企业在一定日期的全部资产、负债 和所有者权益的会计报表,也称财务状况表。 ·资产负债表是根据“资产=负债+所有者权益”这一会计 基本等式而编制的。主要包括以下内容: (1)企业所拥有的各种经济资源(资产)。 (2)企业所负担的债务(负债),以及企业的偿债能力(包括短期与长期的偿债能力)。 (3)企业所有者在企业里所持有的权益(所有者权益)。 (4)企业未来财务状况的变动趋势

一、现金流量表的性质和作用 现金流量表是用来提供企业有关现金流入、现金流出及投资与筹资活动方面信息的会计报表。 报表使用者利用这些信息,可以评估企业以下几方面的事项: (1)企业在未来会计期间产生净现金流量的能力 (2)企业偿还债务及支付企业所有者的投资报酬(如股利)的能力。 (3)企业的利润与经营活动所产生的净现金流量发生差异的原因

中国人民大学：《会计学》课程教学资源（PPT教案课件）第八章 财务会计报告（8.4）利润表与资产负债表编制举例

所有者权益与负债的区别 一、权力效力 二、收益确定性 三、资金回收性 四、计量方式

DEFINE the terms organizational culture socialization. and career OEXPLAIN it is too simplistic to assume tha managers can state that they are creating a firm's culture ODESCRIBE the relationship between a society's culture and organizational culture OIDENTIFY specific practices and programs used by organizations to facilitate socialization

Motivation DESCRIBE the three distinct components of motivation. IDENTIFY the need levels in Maslow's hierarchy. EXPLAIN Alderfer's ERG Theory. COMPARE motivators and hygiene factors DISCUSS the factors that reflect a high need for achievement. DEFINE the key terms in expectancy theory. DISTINGUISH between inputs and outputs in equity theory

DESCRIBE the relationship between job design and quality of work life. IDENTIFY the key elements linking job design and performance. DEFINE the term job analysis. .COMPARE the job design concepts of range and depth

Group is two or more individuals interacting with each other to accomplish a common goal. Team is a mature groups with a degree of member interdependence and motivation to achieve a common goal. McGraw-Hill/rwin

The Concept of Power POWER INFLUENCE e Relationship between two Relationship between people two people o The potential to influence Induce someone to e capability to get someone behave in a certain to do something