CashYour goals for this “cash” chapter are to learn about:Theposition of cash and how cash is presented on the balance sheet Cash management and controls for receipts and disbursements Reconciliat
Lesson twoBalance of SheetGAAPThe term generally accepted accounting principles has a specific meaning for accountants and auditors The AICPA Council designated FASAB as the body that establishes gene
单击此处编辑母版标题样式单击此处编辑母版文本样式第二级第三级第四级第五级单击此处编辑母版标题样式单击此处编辑母版文本样式第二级第三级第四级第五级Unit Five Accounting cycle(二) Trial BalanceLearning Objectives:1 What is trial balance2 How to prepare trial balance3 Uses and
Cost – benefit relationshipConcreteAccountingStandards我国的企业会计基本准则ACCOUNTING CYCLEAccount nameAssetsrules of debits creditsDatePaid premium on two-yearpolicy. 2Debit2005JOURNALCash2 400 is a trial b
第六章 负债 这种分类是与资产的划分相对应再者两者资金的用途不同第三核算的要求也不相同7短期借款应付票据应付账款应付职工薪酬应付利息其他应付款应交税费应付股利11应付利息④12000015借:应付票据 593775 贷:应付账款 59377
Environment(Ⅱ) Decision makers: The users of Accounting InformationDecision makers need information. The bigger the decisionthe greater the need. Here are some decision makers whouse accounting inform
Personal information许彩玲 CeilingE-mail: cailingxuzhong@Tel: 13903077929会计英语课程安排课程学分构成:40%平时成绩60%期末考试成绩(闭卷/开卷)40%平时成绩考勤(无故迟到、早退、不来3次,平时成绩为0)参与平时小组作业(presentation)English Language in Accounting东北财经大学
单击此处编辑母版标题样式单击此处编辑母版文本样式第二级第三级第四级第五级Wee to lixiang primary school Unit 2 Whats tmatterMike 理想学校The new wordMatch [m?t?] 比赛 between [bitwi:n] 在……之间 Pass [pɑ:s] 传递 kick [kik] 踢 a little [litl]
权责发生制的特点 权责发生制是依据持续经营和会计分期两个基本前提来正确划分不同会计期间资产负债收入费用等会计要素的归属并运用一些诸如应收应付预提待摊等项目来记录由此形成的资产和负债等会计要素企业经营不是一次而是多次而其损益的记录又要分期进行每期的损益计算理应反映所有属于本期的真实经营业绩收付实现制显然不能完全做到这一点因此权责发生制能更加准确地反映特定会计期间实际的财务状况和经营业绩项 目Thank you
Unit Six Revenue ExpenseUnit Seven Financial StatementsUnit Eight Interpretations Of Financial StatementsUnit Nine Cost Accounting Management AccountingUnit Ten Auditingaccounts payable 应付账款sal
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