练习题 1、名词解释 1、内部控制结构 2、控制环境 3、ERM

How Much Cash Should a business Have? Every business needs enough cash to pay its bills! Irwin/McGraw-Hill ?The McGraw-Hill Companies, Inc

• 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

Why Businesses Incorporate Stockholders have no personal liability. Transferability of Privately, or ownership. Closely Held Professional management

Reporting the Results of Operations Information about net income is used by investors, creditors, and other financial statement users. Normal, recurring Unusual, nonrecurring revenue and expense events that affect transactions

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

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

《会计学》课程PPT教学课件：第十四章 资产负债表与利润表