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

Vroom-Jago Leadership Model Based on the Vroom-Yetton Model Normative model or set guidelines Situations determine appropriateness of degrees of participative decision-making No one single leadership style was appropriate Leader needs to be flexible to change styles to fit specific situations

Types of Decisions Programmed Nonprogrammed Repetitive and routine Novel and unstructured decisions and where a decisions required for definitive procedure is unique and complex developed to handle them management problems. McGraw-HillInwin