银行存款收付业务是指企业通过银行办理与往 来单位的款项收付业务。由于往来单位有的与本企业 在同一地区,有的与本企业不在同一地区,并且企业 与各往来单位收付款项的内容也有所不同因此应 当根据具体情况选择不同的结算方法进行款项的收付 中国人民银行《支付结算办法》规定,单位、个人在 社会经济活动中可使用票据、托收承付汇兑、委托 收款、信用卡等结算方式进行货币给付及资金清算行 为,其中票据包括银行汇票、商业汇票、银行本票、 支票四种

Chapter F7 Power notes Receivables Learning objectives 1. Classification of receivables 2. Internal Control of receivables 3. Uncollectible receivables 4. Uncollectibles- Allowance Method 5. Uncollectibles- Direct Write-Off Method 6. Characteristics of notes receivable 7. Accounting for Notes Receivable 8. Balance Sheet Presentation 9. Financial Analysis and Interpretation

Chapter F8 Power notes Inventories Learning Objectives 1. Internal Control of inventories 2. Effect of Inventory Errors 3. Inventory Cost Flow Assumptions 4. Perpetual Inventory Costing Methods 5. Periodic Inventory Costing Methods 6. Comparing Inventory Costing Methods 7. Inventory Valuation Other Than Cost 8. Balance sheet Presentation of merchandise 9. Estimating Inventory Cost 10. Financial Analysis and Interpretation

Chapter F11 Power notes Corporations: Organization, Capital Stock, Dividends Learning Objectives 1. Nature of a corporation 2. Stockholders'Equity 3. Sources of Paid-in Capital 4. Issuing Stock 5. Treasury Stock Transactions 6. Stock Splits 7. Accounting for dividends 8. Financial Analysis and Interpretation

Chapter F12 Power notes Corporations: Income and Taxes, nts in Stocks Stockholders' Equity, Investm Learning Objectives 1. Corporate Income Taxes 2. Unusual Income Statement Items 3. Earnings Per Common Share 4. Reporting Stockholders'Equity 5. Comprehensive Income 6. Accounting for Investment in Stocks 7. Business Combinations 8. Financial Analysis and Interpretation

第一节 财务报告概述 第二节 年度决算概述 第三节 年度决算的准备工作 第四节 年度决算工作的基本内容 第五节 年度决算

第一节 金银业务核算概述 第二节 金银收兑业务核算 第三节 金银配售、上售和调拨的核算 第四节 金银业务费用和损益的核算

第一节 经理国库业务概述 第二节 预算收入的收纳核算 第三节 库款报解和支拨的核算 第四节 国库券的发行与兑付

Chapter F13 Power notes Bonds Payable and Investments in Bonds Learning Objectives 1. Financing Corporations 2. Characteristics of Bonds Payable 3. The Present-Value Concept and Bonds Payable 4. Accounting for Bonds Payable 5. Bond Sinking Funds 6. Bond Redemption 7 Investments in bonds 8. Corporation Balance Sheet 9. Financial Analysis and Interpretation

Chapter F9 Power notes Fixed Assets and Intangible Assets Learning objectives 1. Nature of Fixed Assets 2. Accounting for Depreciation 3. Capital and Revenue Expenditures 4. Disposal of Fixed Assets 5. Leasing Fixed Assets 6. Internal Control of fixed assets 7 Natural resources 8. Intangible Assets 9. Financial Reporting 10. Financial Analysis and Interpretation