一、名词解释 1、收入 2、费用 3、利润 4、营业收入

Outline Segmented Reporting and Responsibility Accounting System Cost- Volume-Profit- Analysis Budgeting and Budgetary Control Standard Costs and Variance Analysis Managerial Decision Making

• 第一节 财产清查的意义 • 第二节 财产清查的内容和方法 • 第三节 财产清查结果的处理

• 第一节 结账 • 第二节 利润总额的确定 • 第三节 税后利润的确定 • 第四节 案例分析

What is managerial accounting? Comparison between managerial accounting and financial accounting Cost classifications in different ways Flow of manufacturing activities Job order cost accounting systems and process cost accounting systems

Outline The Fundamental Principles of Internal Control Internal Control to Cash Explain and Record Petty Cash Fund Transactions. Prepare a Bank Reconciliation Exploring the Concept of Accounting Ethics Accounting Ethics and Social Responsibilities Accounting Ethics and Decision Making

Outlines Accounting standards: a tool for trusting Introduction of Accounting Standards Accounting Standards in China ABrief of Accounting Theory

Outline Demand and supply of financial analysis Basic analytical procedures Analysis methods Comprehensive analysis of financial ratios The limitations of financial analysis

Outlines A General View of Financial statements Income statement Balance sheet Statement of owners'equity’ Simple Illustration

《会计学》课程PPT教学课件：第十四章 资产负债表与利润表