第3章基本的会计术语(ppt 12).pptx
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1、Chapter3 Basic accounting terminology一、一、Introduction1. Managers need to have a basic understanding2. of finance and accounting to make full use of 3. financial information. (page 65-66)2. Almost all reasons for business failure involve 3. finance. ( page 66 ) 3. Accounting is requested to keep up w
2、ith changing condition and demands of business. 4. Basic accounting information and knowledge must be mastered to make decisions.二、二、Management by objective ( MBO ) (目标管理)(目标管理) Managerss objectives must match with authority Management buyout (MBO) ( 管理层收购管理层收购 ) 四、四、Management by exception(MBE)Area
3、s that exhibit major variations to budgets are paid much more attentions by managements。 五五Accounting entity Business and personal transactions shall be kept apart. Sole traderpartnershippersonaldrawingscapitalcompanypersonalCapitalShare capital股本股本Dividends 红利红利六六What is accounting ?Accounting is a
4、 systematic number record of the affairs of a business.step1 source documents 原始凭证原始凭证 Source documents step2 journals step4 journalsLedger accountsFinancial statement日日 志志 分分 类类 帐帐总总 帐帐 Report step3七七Three major accounting statements1. Balance sheet (平衡表)平衡表)2. a statement of assets and liabilities
5、3. ( 资产负债表)资产负债表)4. b statement of net worth (净值表)净值表)5. c statement of owners equity 6. (所有者权益表)所有者权益表) 资资 产产 asset年年 初初At beg of year年年 末末At end of period负债及所有者合负债及所有者合计计Liabilities and owners equity 年年 初初 At beg.of year年年 末末At end of period流动资产流动资产Current assents流动负债流动负债Current liabilities 现金现金 c
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