《会计学》课程教学资源（参考文献）借贷试算平衡方法机理形成源流初考——评爱德华·佩拉加略《试算平衡的起源》_唐洋

一、名词解释 1、贴现 2、商业汇票 3、未达账项 4、商业折扣 5、销货折让 6、备抵法

练习题 1、名词解释 1、内部控制结构 2、控制环境 3、ERM

Slide Purpose of Analysis Financial statement analysis helps users make better decisions Internal Users External users Managers Shareholders Officers Lenders Internal Auditors

一、名词解释 1、资产 2、负债 3、所有者权益 4、可比性原则

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

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

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

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