The basic theory of financial statement-第一课2

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Basics Finance 金融基础知识

Operating Expenses
-Selling, General & Admin Expenses -Depreciation / Amortization -R&D expenses
The three mains components of the income statement are: • Revenues • Expenses • Net profit
Financing expenses Exceptional gains/losses Taxes
Net Profit
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Income statement
Revenues (Net Sales)
Revenues Cost of goods sold Gross Profit
Operating Expenses
Basics - how to read P&Financial Statements
• A financial statement (or financial report or annual report) is a formal record of the financial activities of a company • They typically include four basic financial statements, accompanied by a management discussion and analysis:
– Owners and managers require financial statements to make important business decisions that affect its continued operations. Financial analysis is then performed on these statements to provide management with a more detailed understanding of the figures. These statements are also used as part of management's annual report to the stockholders.

会计学专业课程简介

会计学专业课程简介1.会计学原理会计学原理《会计学原理》主要介绍借贷记账法，账户，会计凭证，会计帐簿以及进行会计核算编制会计报表。

学习本课程的意义在于使学生了解会计是什么，是怎样进行核算的，掌握会计学的基本理论和确认计量方法。

教学方法的特色是理论紧密联系实际，操作性强。

使学生不仅对会计有理性认识，而且还要有一些感性认识。

AccountingThe course first provides students with a clear introduction to fundamental accounting concepts, and then teaches students how to prepare financial statements，and how to analysze accounting information to get useful information for decision makings. It’s an introduction course in accounting. Students will learn basic accounting theory and practice.2.财务会计学财务会计学本课程其先修课程为会计学原理，其后续课程依次为成本会计、管理会计、审计学和公司理财学等。

财务会计的内容：理解财务会计的目标与特征，财务会计的核算原则。

主要内容是对资产、负债、所有者权益、营业收入、费用、利润等会计要素影响的核算和财务报表的编制。

Financial AccountingThe course teaches underlying principles, concepts and regulations relating to financial accounting and technical proficiency in the use of double-entry accounting techniques. This includes the preparation of basic financial statements and preparation of basic consolidated financial statements and interpretation of financial statements. Prerequisite: Accounting.3.成本管理会计学成本管理会计学本课程是会计专业的主要专业课程，在会计学专业人才培养方案中占有重要的地位及作用。

外国重要财务会计文献和期刊

外国重要财务会计文献和期刊Abacus 《算盘》一个著名的会计理论刊物，1965年开始发行，由澳大利亚悉尼大学出版社出版，悉尼大学会计系主编。

每年两期，其内容侧重于会计理论研究，在2001年获得优秀期刊金奖，是世界上十大著名会计期刊之一。

网址：http：//.auABI Journal 《美国破产学会期刊》美国破产学会(American Bankruptcy institute)的出版物。

每年发行10期。

读者在互联网上可以查阅其中文章，以及《防范破产手册》。

网址：http//www.abiword/Accountancy Magazine 《会计杂志》英格兰和威尔士特许会计师协会(ICAEW)所发行的一种刊。

于1889年开始发行。

1938年开始由季刊改为月刊。

是英国最重要的会计期刊，会计师可以在互联网直接查阅其文章内容。

网址：http：//www.accountancy /Accountants Index 《会计师索引》美国注册公共会计师协会所出版的索引。

在这个索引中收集有会计著作的详细目录。

自1974年按季发行。

网址：http：///Accounting and Business Research 《会计和工商业研究》英格兰和威尔特许会计师协会(ICAEW)自1970年起发行的一种研究性会计刊物。

一年发行四期。

网址：http：//www.icaew /Accounting and the Public Interest 《会计和公众利益》美国会计学会(AAA)出版的一种学术性期刊。

其主要内容包括财务会计和审计，社会和环境会计、职业道德、信息技术、会计教育，以及会计机构的管理等内容。

网址：http：///Accounting Evolution to1900《1900年以前的会计发展演变》美国著名会计学家利特尔顿(A.C.Limeton)在1993年出版的一本著作。

其中详细地阐述了会计理论的历史发展过程。

股票交易词汇中英对照

股票交易词汇中英对照小编为大家整理了股票交易词汇中英对照，希望对你有帮助哦! 股票交易词汇中英对照：集资 Capital Raising楔形 Wedge溢价 Premium碎股 Odd Lot道氏理论 Dow Theory撇帐 Provisioning旗形 Flag熊市 Bear Market碟形底 Saucer Bottom碟形顶 Saucer Top增长股 Growth Stock箱形 Box亚当理论 Adam's Theory产负债表 Balance Sheet伦敦港股 London Market for Hong Kong Stocks债券风险溢价 Risk Premium for Bonds兑换率 Conversion Ratio国企股 H Stock国企指数 Hang Seng China Enterprises Index国内生产总值 Gross Domestic Product (GDP)圆形底 Rounding Bottom圆形顶 Rounding T op场外交易市场 Over-the-Counter (OTC)备兑认股证 Covered Warrants备兑证 Equity Warrants头肩底 Head and Shoulders Bottom头肩顶 Head and Shoulders Top实质利率 Real Interest Rate对冲 Hedge对冲比率 Hedge Ratio对冲基金 Hedge Fund岛形转向 Island Reversal挟仓 Cornering the Market损益表 Statement of Income换马 Switching斩仓 Stop Loss热钱 Hot Money现金户口 Cash Account红股 Bonus Share红筹股 Red Chip红筹指数 Hang Seng China-Affilated Corporation Index 纯利 Net Profit线形图 Line Chart结算价 Final Settlement Price综合财政报表 Consolidated Financial Statement联交所 Stock Exchange of Hong Kong Limited (SEHK) 联系汇率 Linked Exchange Rate营业额 Turnover蓝筹股 Blue Chip认沽期权 Put Options认股证 Warrants认购期权 Call Options证监会 Securities and Futures Commission (SFC)负债比率 Debt Ratio财务报表 Financial Statement货币政策 Monetary Policy货币发行局机制 Currency Board System 贴现率 Discount Rate贴现窗 Discount Window资本增值 Capital Gain资本减值 Capital Loss资产净值 Net Asset value (NAV)资产负债表 Balance Sheet转势 Reversal银团贷款 Syndicated Loans长方形 Rectangle长期负债 Long-term Liabilities长仓 Long Position阴阳烛 Candlestick Chart随机走势假设 Random Walk Hypothesis 随机走势理论 Random Walk Theory随机指数 Stochastic风险 Risk风险溢价 Risk PremiumH股 H Stock一篮子备兑证 Basket Covered Warrants 入限价买盘 Buy Limit Order三角形 Triangle三底 Triple Bottoms三顶 Triple Tops下降楔形 Falling Wedge下降旗形 Falling Flag下降轨 Downward Trendline下跌风险 Downside Risk上升楔形 Rising Wedge上升旗形 Rising Flag上升轨 Upward Trendline上升风险 Upside Risk大手成交 Large Transaction大利市机 Teletext中央结算系统 Central Clearing and Settlement System 互惠基金 Mutual Funds分拆 Spin-off升水 Premium引伸波幅 Implied Volatility手 Lot Size支持线 Support Line止蚀盘 Stop Loss Order止赚盘 Stop Profit Order牛市 Bull Market出限价沽盘 Sell Limit Order可换股债券 Convertible Bonds市价盘 Market Order市盈率 Price-to-earnings Ratio (P/E Ratio)平价 At the Money未平仓合约 Open Interest未平仓合约 Open Interest生产物价指数 Producer Price Index (PPI)生产物价指数 Producer Price Index, PPI交叉盘 Cross Trade名义利率 Nominal Interest Rate合并 Merger回报 Return成分股 Constituent Stock成交量 Volume收市价 Closing Price老鼠仓 Rat Trading自动对盘 Automatching行使价 Exercise Price优先股 Preferred Stock价外 Out of the Money价内 In the Money孖展户口 Margin Account庄家 Market Maker低水 Discount利率 Interest Rate即日鲜 Day Trading批股 Share Placement折让 Discount投资组合理论 Portfolio Theory投资银行 Investment Banker杠杆比率 Gearing Ratio每日波幅限额 Daily Fluctuation Limit 系统性风险 Systematic Risk供股 Right Issue供股 Right Issue供股权 Rights固定资产 Fixed Asset定息债券 Fixed Income Securities 所有普通股指数 All-Ordinaries Index 招股书 Prospectus拋空 Short Sale拆出利率 Offer Rate注资 Asset Injection沽空 Short Sale波浪理论 Wave Theory波幅 Volatility股市指数 Stock Index股份回购 Share Buyback/Repurchase股息 Dividend股票市场 Stock Market股票孖展 Share Margin股东股本利益Shareholer’s Equity金管局 Hong Kong Monetary Authority阻力区 Resistance Level阻力线 Resistance Line信贷评级机构 Credit Rating Institution按金户口指数备兑证 Index Covered Warrants柱状图 Bar Chart流动比率 Current Ratio流动负债 Current Liabilities流动资产 Current Asset相反理论 Contrarian Theory美国联邦贴现率 Federal Discount Rate背驰 Divergence衍生工具 Derivatives限价盘 Limit Order香港银行同业拆息 Hong Kong Interbank Offer Rate (HIBOR) 恒生一百指数 Hang Seng 100 Index恒生中国企业指数Hand Seng China-affiliated Corp Index (HSCCI)恒生中资企业指数 Hang Seng China Enterprises Index (HSCEI) 恒生五十中型股指数 Hang Seng Midcap 50 Index恒生指数 Hang Seng Index套戥 Arbitrage息率 Dividend Yield效率市场假设 Efficient Market Hypothesis核数师意见 Auditor Opinion消费物价指数 Consumer Price Index (CPI)特殊项目 Exceptional Items特别成交 Special Trade神奇数字 Fibonacci Number追击手 Raider除息 Ex-dividend除净 Ex-all除权 Ex-right高水 Premium停版 Limit停牌 Suspension商人银行 Merchant Banker啤打系数 Beta Coefficient基本利率 Base Rate球 Million Share移动平均线 Moving Average第一市场 Primary Market第一市场直接批股 Direct Placement第二市场 Secondary Market通胀 Inflation最优惠利率 Prime Rate循环理论 Cyclical Theory普通股 Common Stock期交所 Hong Kong Futures Exchange Limited (HKFE) 期权 Options期货 Futures期货合约 Futures Contract程序买卖 Programme Trading裂口 Gap超买 Over Bought超卖 Over Sold内幕交易 Insider Trading单日转向 One-day Reversal单位信托基金 Unit Trusts双底 Double Bottoms双顶 Double Tops国民生产总值 Gross National Product (GNP)。

融资租赁业存在的问题及发展对策研究_财务管理毕业论文

毕业设计（论文）题目融资租赁业存在的问题及发展对策研究系（院）经济与管理系专业财务管理班级学生姓名学号指导教师职称独创声明本人郑重声明：所呈交的毕业设计(论文)，是本人在指导老师的指导下，独立进行研究工作所取得的成果，成果不存在知识产权争议。

尽我所知，除文中已经注明引用的内容外，本设计（论文）不含任何其他个人或集体已经发表或撰写过的作品成果。

对本文的研究做出重要贡献的个人和集体均已在文中以明确方式标明。

本声明的法律后果由本人承担。

作者签名:年月日毕业设计（论文）使用授权声明本人完全了解滨州学院关于收集、保存、使用毕业设计（论文）的规定。

本人愿意按照学校要求提交学位论文的印刷本和电子版，同意学校保存学位论文的印刷本和电子版，或采用影印、数字化或其它复制手段保存设计（论文）；同意学校在不以营利为目的的前提下，建立目录检索与阅览服务系统，公布设计（论文）的部分或全部内容，允许他人依法合理使用。

（保密论文在解密后遵守此规定）作者签名:年月日融资租赁业存在的问题及发展对策研究摘要融资租赁于20世纪50年代初诞生于美国，此后在世界上许多国家得以应用改进并作出贡献。

60年代中期传到日本于80年代初由日本传入中国。

由于当时我国计划经济仍占有重要地位，加之我国当时融资租赁行业自身经营限制等原因。

融资租赁在我国经济发展过程中没有发挥应有的功效。

因此，研究我国融资租赁业发展中存在的问题、找出应对的措施对促进国民经济的迅速发展发挥着重要作用。

研究首先，基于融资租赁的相关背景，从国内外两方面介绍了融资租赁的起源。

其次评述了融资租赁的基本理论，主要包括基本概念和基本特征。

再有在简述了融资租赁的基本概况的基石上，指出我国融资租赁业发展存在的几个问题，并针对这样的现状分析其产生的原因。

最后，就当前我国融资租赁业存在的问题作出一些具有实际意义的研究和提出某些建议，以促进我国融资租赁业的健康发展，进而促进国民经济更好更快发展。

关键词：融资租赁；信用保险；信贷保障Research on Problems and Countermeasures inFinancial Leasing IndustryAbstractFinancial leasing was born in the fifty's of last century in the United States, followed by many countries in the world, and has been developed rapidly. As a new financial tool, the financing lease in 1981 was introduced to our country. Financing lease did not play its due role in the process of development of our country economy. Therefore, it’s important to find out the main problem of the development of the financial leasing industry in China and the corresponding countermeasures. Firstly, based on the relevant background finance leases, both from domestic and foreign describe the origins of finance leases. Secondly, the basic theory of finance leases, include basic concepts and features. Based on the present situation of financial leasing, some practical suggestions and Countermeasures to the existing problems of financial leasing trade in China have put forward. The purpose is to promote the healthy development of financial leasing industry in China, and promote faster development of national economy.Key words: finance leases; credit insurance; credit protection目录第一章绪论 (1)1.1研究背景 (1)1.2研究目的和意义 (1)1.3国内外研究现状述评 (2)1.3.1国内研究述评 (2)1.3.2国外研究述评 (2)1.4研究内容与研究思路 (3)1.4.1研究内容 (3)1.4.2研究框架 (4)1.5研究方法 (4)第二章融资租赁基本理论 (5)2.1融资租赁的基本概念 (5)2.2融资租赁的基本特征 (6)2.2.1融资与融物于一体 (6)2.2.2集工业、贸易、信用于一体 (7)2.2.3租赁资产的权利具有可分离性 (6)2.2.4租赁合同具有不可撤消性 (7)第三章我国融资租赁业存在的问题及成因分析 (8)3.1我国融资租赁业发展中存在的问题 (8)3.1.1租赁业法制环境差 (8)3.1.2融资租赁人才缺乏 (8)3.1.3租赁机构资信低 (9)3.1.4租赁业监管不力 (9)3.2融资租赁业存在问题的成因分析 (9)3.2.1融资租赁业自身管理不到位 (9)3.2.2对融资租赁认识不深入 (10)3.2.3租赁业务方式单一化 (10)3.2.4外部环境支持力度不够 (11)第四章我国融资租赁业发展对策 (12)4.1融资租赁业的外部环境优化 (12)4.1.1加强法律制度建设 (12)4.1.2加强行业监管督导 (12)4.1.3加强经济政策改良 (12)4.2融资租赁机构内部行为优化 (13)4.2.1提高从业人员的素质 (13)4.2.2拓宽融资渠道 (13)4.2.3实施有效的经营管理体制 (13)4.2.4租赁机构不断推进业务创新 (14)结论 (15)参考文献 (16)谢辞 (1)第一章绪论1.1研究背景经过多年的实践经验证明，作为朝阳产业的融资租赁业在当代经济社会中的作用日益强大，有着广阔的发展空间和极强的生命力，在不断变化的市场中灵活自如，抓住机遇，加快融资租赁业的发展步伐迫在眉睫。

英文财务知识点总结

英文财务知识点总结IntroductionFinancial knowledge is important for everyone, whether you are a student, business owner, or individual. It is crucial to understand the basics of finance in order to make informed decisions about saving, investing, and managing money. In this article, we will summarize some key financial knowledge points that everyone should be familiar with.Budgeting and SavingOne of the fundamental principles of personal finance is the concept of budgeting and saving. A budget is a plan for how you will spend and save your money each month. It allows you to track your income and expenses, and helps you to prioritize your spending. By creating and sticking to a budget, you can ensure that you live within your means and avoid overspending.Saving is also an important aspect of personal finance. It's crucial to set aside a portion of your income for future needs, such as emergencies, retirement, or major purchases. The earlier you start saving, the more you can benefit from compounding interest, which allows your savings to grow over time.InvestingInvesting is an essential part of building wealth and achieving financial goals. There are various investment options available, including stocks, bonds, mutual funds, and real estate. It's important to understand the risks and potential returns associated with each investment option, as well as how they align with your personal financial goals and risk tolerance.Diversification is also a key principle of investing. By spreading your investments across different assets and asset classes, you can reduce the risk of a large loss and increase the potential for higher returns.Credit and DebtCredit and debt are important components of personal finance. Credit allows you to borrow money and make purchases, while debt represents the money you owe. It's important to use credit responsibly and manage debt effectively in order to maintain a healthy financial situation.Understanding your credit score and report is crucial for managing credit and debt. Your credit score reflects your creditworthiness and impacts your ability to borrow money and the interest rates you'll pay. Monitoring your credit report regularly helps you to identify any errors or potential identity theft.InsuranceInsurance is a key aspect of financial planning that protects you and your assets from unexpected events. There are various types of insurance, including health, life, auto, home, and disability insurance. Each type of insurance provides a different form of protection, and it's important to understand the coverage and costs associated with each.Estate PlanningEstate planning involves making arrangements for how your assets will be managed and distributed after your death. It's important to have a will or trust in place to ensure that your wishes are carried out and that your loved ones are provided for. Estate planning also involves naming beneficiaries for your retirement accounts, life insurance policies, and other assets.TaxesUnderstanding the basics of taxation is important for managing your finances and complying with the law. It's important to know the different types of taxes, such as income tax, sales tax, and property tax, and how they impact your financial situation. You should also be aware of tax deductions and credits that can help you reduce your tax liability.Financial Knowledge for BusinessesIn addition to personal finance, there are also important financial knowledge points for businesses. Financial statements, such as the balance sheet, income statement, and cash flow statement, are essential for understanding a company's financial performance. These statements provide valuable insights into a company's profitability, liquidity, and solvency. Financial ratios are also important for analyzing a company's financial health. Ratios such as the debt-to-equity ratio, return on investment, and profit margin can help investors and managers evaluate a company's financial performance and make informed decisions.ConclusionFinancial knowledge is a fundamental skill that everyone should possess. Whether you are managing your personal finances or running a business, understanding key financial concepts and principles is essential for making informed decisions and achieving your financial goals. By learning and applying these financial knowledge points, you can build a strong foundation for financial success.。

英国巴斯大学金融类硕士专业解析

英国巴斯大学金融类硕士专业解析学校名称：英国巴斯大学 University of Bath所在位置：英国学费：9000-28000英镑/学年录取率：0.28英国巴斯大学是不错的大学，很多人会选择去巴斯大学留学，那么去巴斯大学学习金融专业到底怎么样呢？跟着来看看吧!欢迎阅读。

英国巴斯大学金融类硕士专业解析金融专业一直是留学生关注度最高的黄金专业，巴斯大学头4个金融方向的专业。

分别是MSc in Accounting and Finance会计与金融硕士、MSc in Finance金融硕士、MSc in Finance with Banking 金融银行硕士和MSc in Finance with Risk Management金融风险管理硕士。

课程设置Bath的金融硕士专业十分抢手，录取标准也是很高的。

总结以往申请的经验，虽然对商科专业不作要求，但需要均分达到85分以上，对数学的要求也比较高，跨专业(特别是文科生)的学生需要提供学过高数课程的证明。

对语言的要求并不是很高，IETLS达到6.5单项不低于6.0就可以了。

虽然录取条件中对数学的要求比较高，但专业课程还是比较常规，只是选修中的一些课程要求较高的数学能力，总体来说学习的难度不是很大。

专业申请截止日期一般在6月尾，需要缴纳60胖子的报名费。

Bath的金融硕士课程同样是开展为期12个月全日制课程，分为2个学期和论文期，并由核心课程和选修课程组成。

需要讲授的课程都将在前2个学期完成，而论文则需要在夏季那几个月完成。

每节理论课程学分为6分，理论课共60个学分，而论文共30个学分。

学院为留学生提供十个价值3,000英镑的奖学金，童鞋们要加油了。

毕业生未来可进入四大会计师事务所工作，起薪比较高，而随着职位的提升薪水还会大幅增加。

而已拿到国际认可证书的毕业生未来可进入银行、投资公司、投资银行、保险公司等工作。

MSc in Accounting and Finance会计与金融硕士第一学期必修课(4门)Econometrics for Economics and FinanceTheory of Financial Decision MakingFinancial Accounting 1Management Accounting 1选修课(1门)BankingInvestment ManagementCorporate Governance第二学期必修课(4门)Financial EconometricsCorporate FinanceFinancial Accounting 2Management Accounting 2选修课(1门)International FinanceFinancial Statement Analysis论文完成一篇9,00012,000字数的论文MSc in Finance金融硕士第一学期必修课(3门)Econometrics for Economics and FinanceTheory of Financial Decision-MakingInvestment Management选修课(2门)BankingCorporate GovernanceIntroduction to Quantitative Finance第二学期必修课(3门)Corporate FinanceInternational FinanceFinancial Econometrics选修课(2门)Risk ManagementFinancial EngineeringFinancial Statement Analysis Contemporary Finance Issues论文完成一篇9,00012,000字数的论文MSc in Finance with Banking金融银行硕士第一学期必修课(3门)Econometrics for Economics and Finance Theory of Financial Decision Making Banking选修课(2门)Financial DerivativesInvestment Management Introduction to Quantitative Finance Corporate Governance第二学期必修课(3门)Financial EconometricsCorporate Finance选修课(2门)International FinanceRisk ManagementFinancial Statement AnalysisContemporary Finance Issues论文完成一篇9,00012,000字数的论文MSc in Finance with Risk Management金融风险管理硕士第一学期必修课(3门)Econometrics for Economics and FinanceTheory of Financial Decision-MakingIntroduction to Quantitative Finance选修课(2门)Financial DerivativesInvestment ManagementBankingCorporate Governance第二学期必修课(3门)Financial EconometricsCorporate FinanceRisk Management选修课(2门)Financial EngineeringInternational FinanceFinancial Statement AnalysisContemporary Finance Issues论文完成一篇9,00012,000字数的论文从上面四个金融课程中不难发现，课程设置都偏向数理计量等方向，对数学要求比较高，本科数学成绩不好的确实很容易杯具。

(完整版)Chapter4BasicFinancialStatements

Four major financial statements are used to communicate the required information about a business.
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One is the balance sheet, which shows the financial position at either the beginning or the end of the accounting period.
Increases in owner's equity arise from investments by the owner and net income earned during the period.
Decreases result from withdrawals by the owner and from a net loss for the period.
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3. The statement of the changes in owner’s equity (Or shareholders’ equity)
It presents a summary of the changes that occurred in the owner's equity of the entity during a specific period, such as a month or a year.
The sources consist of liabilities (debts of the company) and the owner’s equity (or the stockholders’ equity).

财务业务一体化（Financialbusinessintegration）

财务业务一体化（Financial business integration）A basic idea of the integration of financial and business integration, connotation of financial business is in, including network, database, management software platform and other elements of the IT environment, the three main processes in enterprise management, business process, financial accounting process, management process of organic integration, the computer "event driven" concept into the design process establish business, event driven financial integration process based on information processing, the business and financial data. Under this guidance, the business information is divided into several business events according to different motivations. When business events occur, events drive are used to record business; business event processors focus on a database in terms of business and information processing rules, and the enterprise's financial, business and management information. When information is needed, all kinds of authorized persons with the right to use the data automatically output the required information through the reporting tool. This way can maximize the realization of data sharing,real-time control of economic business, the real function of the accounting control.Two, financial business integration influencing factorsThe enterprise's business, financial management system, process and its management will have an impact on the integration of financial business, so that enterprises in the financial business - oriented direction of the emergence of agreat obstacle.(1) the influence of traditional financial accountingAt present, many enterprises have set up finance, statistics, marketing, procurement, production, administration, personnel and the board of directors, senior management and other departments, in addition to the basic functions of financial department outside, many departments are more or less exercise of enterprise financial and business systems. In addition to the accounting work, the financial department did not participate in the management work. Due to the traditional financial impact of enterprises, it is difficult for enterprises to deal with information in time, and can not achieve real-time monitoring and decision-making, to a large extent, affect the financial business integration of enterprises.(two) the inconsistent effect of software applicationThe enterprise that uses software can not make full use of software effectively, can not make business department and financial department work together. Business departments and financial departments use a set of software to process their data, which can not timely communicate information and coordinate the correction of information.(three) the influence of information islandBecause business software system is limited to the business sector, the formation of information silos, data sharing ispoor, some seemingly complex but very common problems are supported by a lot of details or experience. With the development of enterprise business, business processes and documentation procedures become increasingly complex, and for different product varieties, strategic varieties or different regions, its business processing presents a personalized trend. In the enterprise to meet these needs, often to handle special business is different, so it is necessary to have a set of business and financial departments have recognized the formal procedures and rules to deal with these different special business cooperation.Three, financial business integration design: the use of accounting business process reengineering theory(1) traditional accounting processThe defects on the division of labor theory analysis in the rapidly changing economic environment today, the real-time information determines its usefulness and efforts to control illegal investment when the event occurs, the real-time information can help managers effectively and real-time control of illegal events. The lag of accounting information can not make managers from accounting informationThe required information is obtained in the message system. The traditional accounting information system provides lagged information, not only affects the quality of information, reduces its relevance, but also gradually loses its due value. The traditional financial accounting process is to collect data from the business process, through data processing to generatevarious types of books of original documents, the books, vouchers on the basis of preparation of the statements submitted to foreign investors, creditors, government departments and managers (Figure 1). This process is based on Pacioli's accounting theory,The financial accounting process always follows the accounting equation (assets = Liabilities + owner's equity, debit = credit total). Accounting work is the post afterwards afterwards reimbursement, the accounting department independent of other departments, business and financial coordination; accounting system self-contained and exist in the "information island". In the IT environment, the process defects as follows: data link and loose control; accounting information system and enterprise business system is relatively independent, not the accounting information system "thinking extends to the whole process of enterprise business flow, can not meet the needs of management; need not realize real-time monitoring of the enterprise.(two) Business Process Reengineering under the integration of Finance and businessThe theory of business process reengineering (BPR) theory is to work as the center, to get rid of the shackles of the traditional organization theory of division of labor, improve customer orientation, organizational change, employee empowerment and proper use of information technology, to adapt to the rapid changes in the environment, the purpose of. It mainly includes three links: business process analysis and diagnosis, redesign of business process and implementation ofbusiness process reengineering. The main method of business process reengineering is to make rational use of information technology and merge related work or work groups. Each step of the work flow process is carried out according to its natural order, blurred or crossed the organizational boundaries. The value of a correct ERP software is not only that it can give wings to enterprises, but also to win time and strengthen competitiveness.(three) design and utilization of IT model of dynamic accounting platformBusiness process reengineering theory and method to re purchase financial accounting process, to achieve financial business integration.One is to establish business event driven financial business integration information processing flow. Event driven is to divide the information required by the users into several events according to their motivations. Such as the use of event driven table instead of the "registration" accounts to a sales to sales data recorded in sales and sales of inventory data event occurs when the event table, sales, sales revenue will be credited to the sales table, the cost of sales in the sale of a stock sheet. In the initial design, the event driven model is designed to respond to the event at the same time. When a class of information is needed, the corresponding processing program is driven according to different events, so as to provide corresponding information. We should give full play to the advantages of IT technology, we must break the traditional financial accounting process, the computer "event driven"concept into the design process, the establishment of event driven financial integration process based on information processing (Figure 2). When business events occur, the business event processor concentrates the business related data into a logical data warehouse according to the business and information processing rules, and the data warehouse stores the financial information to the greatest extentAnd the non financial system data, all kinds of authorized personnel in the enterprise scope can automatically output the required information through the reporting tool. The data warehouse is enough to support the requirements of all users of information, avoiding the incomplete and repeated data, maximizing the enterprise data sharing and simplifying the process.Two is to realize the real-time processing of financial business integration information. In order to realize the integration of financial business, not only the IT environment is needed, but also a dynamic accounting platform supporting the integration of event acceptor, credential template, generator and real time certificate is needed. The function of event receiver is that when an economic transaction occurs, the event drives the event receiver to receive event information through the business module. The event information includes the following basic characteristics: what has happened, what will happen to resources;; to whom the role; the location of the incident; why the error event occurs, what is the risk. It can be seen that the characteristics of the accepted information can basically summarize the business events that occur in the enterprise. The collected information can not only meet theneeds of the enterprise's external reporting, but also meet the needs of different views of different departments of the enterprise.Document template bridge to achieve the automatic generation of documents, is the enterprise financial personnel according to the business, according to the current accounting system, standards and regulations design, reflect each kind of economic business into the corresponding accounting rules and the amount of. Document template is stored in the database, the financial management personnel according to the business accounting in the financial needs of a number of design document template, each business event corresponds to a document details; document template design more economic business into the accounting voucher automation degree is high, the accounting personnel and made calculation errors the probability is small, the accuracy of accounting information is higher, document template storage and content for example as shown in table 1. The generator function is based on the economic information business events and vouchers vouchers template rules, using a computer system, automatically generate real-time vouchers and transfer to the general ledger system, which not only ensure the real-time business information into the financial information processing speed, and ensure the quality of accounting information. Real time voucher, also known as the accounting voucher automatically generated by computer, is the output result of the integrated accounting model of financial business, and also the basis of ledger and report form generated by the general ledger subsystem. In the financial business integration accounting model, as long as the business information generated accounting information is formulated correctly, the accountinginformation can be generated in real time and efficiently. In addition, the economic information of the business department will be updated while the enterprises can be supported by the real time information in the decision-making and control, and timely reflect the economic environment.(four) the role design of financial business integrationTo realize the integrated management of financial business, the first need to import business management. Procurement management, sales management, inventory management, inventory accounting and other business subsystem business departments, and enable consolidated financial statements, financial analysis, decision support and other functions, to complete the statements of work and provide the basis for decision analysis. The business information is input by the designated person, so that the information will trigger multiple event drivers in the public database, and the business event information will be transferredInto the management information system, through the pre designed business process rules and information processing rules, the logistics, capital flow and information flow are generated synchronously. To purchase business as an example, in the financial business integration management system, procurement, warehousing and handling after processing business process reengineering, business process optimization for the payment of purchase plan, purchase invoice and purchase receipt entry and accounts payable. All the work is completed independently by the purchasing department, the purchase, payment and inventory records are automatically sent to thefinancial department, and then the financial department to complete the accounting records, and audit and accounting treatment. In the role division, we should change the state of separation between the business department and the financial department personnel, and integrate them properly. Financial staff is no longer confined to the accounting problem, but extends to handle business problems, using real-time information to control economic business such as purchasing, sales, real control function of accounting work play. According to the business related to the enterprise, the actual department or virtual organization of the enterprise is set as a role, and the corresponding authorization. According to the business process of enterprise financial business integration, the responsibilities and permissions of each role are divided.Four, financial business integration design effect(1) the role of financial business integration in customer valueIn the traditional economic environment, many enterprises in China have adopted pyramid pyramid centralized management mode, which has promoted the development of enterprises for a period of time. However, with the increase of the number and scope of business operations, the competition faced by enterprises is becoming increasingly fierce, which largely inhibits the rapid response and decision-making ability of enterprises. This situation in the enterprise group is particularly prominent, before the emergence of financial business integration, centralized management of the enterprise group is very difficult to work, enterprises can only according to thetraditional accounting management mode, the basic unit of preparation of the financial statements,And then summarize the reports, and finally analyze the summary report by the general organization, and make decisions according to the analysis results. The centralized financial management mode will inevitably lead to the lag of accounting information and the loss of its information usefulness. Therefore, the enterprise group or large enterprises in the process of rapid development of business, put forward higher requirements for the financial management, hope the real-time monitoring group inside and outside the financial situation, grasp the whole group of fund resources, scientific decision-making, risk aversion. That is the business environment, such as customers, suppliers, distributors and agents throughout the network, production and inventory management resources combined with the formation of supply chain, and accurate and timely information on all aspects of the dynamic response, monitoring of operating costs and capital flows, improve the enterprise's flexibility to the market and financial efficiency. And the realization of financial business integration has the function of centralized financial management, and through centralized accounting inquiry and distribution accounting centralized inquiry type two application modes to achieve. The two application modes can make the enterprise group eliminate the concept of physical distance and time difference, collect information efficiently and quickly, and realize the real-time monitoring of the financial management of each branch. At the same time, the online financial management function provided by the network financial software enables enterprises to monitor the fundtransactions of many customers and suppliers online through WEB loginSolve the problem of cash flow management of each enterprise in the group.(two) the integration of financial business to enhance the competitiveness of enterprisesThe integration of financial services to enable enterprises to achieve the logistics as a new mode of operation, according to the flow of information as the core, as the main business. Online trading replaces traditional information transmission and product trade, making almost all trade processes online. Enterprises can set up websites on the Internet, release the supply and demand information, conduct network negotiation, order, transaction, or provide customers with product descriptions and after-sales service, greatly improving the efficiency and competitiveness of enterprises. After the enterprise has realized the financial business integration, in the process of integrating and organizing various activities, it has shown stronger competitiveness than ever before, and has undergone tremendous changes in management and competitiveness. First, the enterprise management concept has been fully updated and improved, the quality of employees continues to improve, the competitiveness of enterprises continue to strengthen. Two is a modern management information platform, which makes the business process based on process management gradually standardized, transparent management information, and the effectiveness of management control can be improved. The three is the integration of financial business, change the way ofbusiness processing and management, to promote the reform and innovation of enterprise management. The four is the integration of financial business to promote the strengthening of the basic work of the enterprise, to achieve a high degree of information integration and sharing, changed the past "information island" situation. The five is the business process optimization, integration of financial services and information transfer mode change has greatly improved the efficiency of business and management, conflict management, control and efficiency are improved, and the business process of accounting information generated automatically, the organic connection of business and finance. Six, the ability of decision support and sustainable development of enterprises has been enhanced, which provides multi angle query, statistics and analysis functions and means for managers, especially the middle and top management.。

财务报告道德准则英文作文

财务报告道德准则英文作文Ethical Principles in Financial ReportingThe role of financial reporting in the modern business landscape cannot be overstated. It serves as the backbone of informed decision-making for investors, creditors, and other stakeholders. However, the power and influence wielded by financial reporting also come with a profound responsibility to uphold the highest standards of ethics and integrity. In this essay, we will explore the critical ethical principles that should guide the practice of financial reporting.Transparency and DisclosureAt the heart of ethical financial reporting lies the principle of transparency. Businesses have a moral obligation to provide stakeholders with a clear, accurate, and comprehensive picture of their financial standing. This means fully disclosing all material information, including potential risks, liabilities, and contingencies. Transparent reporting fosters trust, enables informed decision-making, and helps to maintain the integrity of the financial system.Accurate and Reliable ReportingClosely tied to transparency is the principle of accuracy and reliability. Financial reports must present a truthful and unbiased representation of a company's financial performance and position. This requires diligent record-keeping, rigorous internal controls, and the application of generally accepted accounting principles (GAAP)or International Financial Reporting Standards (IFRS). Inaccurate or misleading financial reporting not only undermines stakeholder confidence but can also have far-reaching legal and regulatory consequences.Objectivity and IndependenceFinancial reporting professionals, such as accountants and auditors, must exercise a high degree of objectivity and independence. They must be able to make impartial judgments and resist undue influence from management or other interested parties. This ensures that financial information is presented fairly and without bias, allowing stakeholders to make informed decisions based on the merits of the data rather than on the self-interests of those responsible for its preparation.Confidentiality and PrivacyThe financial information entrusted to businesses often includes sensitive and proprietary data about the company, its employees, and its clients. Financial reporting professionals have a duty toprotect the confidentiality of this information and to ensure that it is used solely for its intended purpose. Breaches of confidentiality can have serious consequences, both for the individuals involved and for the reputation and trust in the financial reporting process.Professional Competence and Due CareEthical financial reporting requires a high level of professional competence and due care. Financial reporting professionals must possess the necessary knowledge, skills, and experience to fulfill their responsibilities accurately and effectively. They must also exercise diligence, caution, and sound judgment in the execution of their duties, ensuring that the information they produce is of the highest quality and meets the needs of stakeholders.Integrity and HonestyPerhaps the most fundamental ethical principle in financial reporting is that of integrity and honesty. Financial reporting professionals must be committed to truthfulness, sincerity, and moral uprightness in all their actions. They must resist any temptation to engage in fraud, deception, or misrepresentation, even in the face of pressure from management or other interested parties. Maintaining a strong ethical foundation is essential for preserving the trust and credibility of the financial reporting process.Compliance with Laws and RegulationsFinancial reporting professionals must ensure that their practices and the information they produce are in full compliance with all applicable laws, regulations, and industry standards. This includes adhering to accounting standards, financial reporting requirements, and other legal and regulatory frameworks that govern the financial reporting process. Failure to comply can result in significant legal and reputational consequences for both the individual and the organization.Ethical Decision-MakingIn the course of their work, financial reporting professionals may occasionally face ethical dilemmas or gray areas where the right course of action is not immediately clear. In such situations, they must be equipped with a robust decision-making framework that prioritizes ethical considerations over narrow self-interest or short-term gains. This may involve seeking guidance from professional codes of conduct, consulting with colleagues or ethics committees, and carefully weighing the potential consequences of their actions.Promoting a Culture of Ethical BehaviorUltimately, the ethical practice of financial reporting requires a holistic, organization-wide commitment to ethical behavior. Businesses must foster a culture that prioritizes integrity, transparency, and accountability, and that empowers financial reporting professionals to uphold these values without fear ofretaliation or negative consequences. This may involve implementing robust internal controls, providing ongoing ethics training, and establishing clear whistleblower protections to encourage the reporting of any unethical practices.ConclusionThe ethical principles outlined in this essay – transparency, accuracy, objectivity, confidentiality, professional competence, integrity, compliance, and ethical decision-making – are the foundation of responsible and trustworthy financial reporting. By adhering to these principles, financial reporting professionals can play a vital role in promoting the long-term sustainability and success of businesses, while also contributing to the overall stability and trust in the financial system. As the importance of financial reporting continues to grow, it is essential that all those involved in this critical function embrace and uphold the highest standards of ethical conduct.。

金融逻辑基础上的财务报告概念框架变革-文档

金融逻辑基础上的财务报告概念框架变革一、引言美国财务会计准则委员会（FASB）和国际会计准则理事会（IASB）经过6年合作，在改进各自现有的概念框架（conceptual framework，CF）的基础上，于2010年9月分别以“财务会计概念公告第8号（Statement 0f Financial Accounting Concepts No.8，SFAC）”和“2010财务报告概念框架（2010 Conceptual Framework for financial reporting）”为名发布其联合项目“财务报告概念框架”第一阶段的成果——通用财务报告的目标和有用财务信息的质量特征（简称联合概念框架），明确了“决策有用性”是财务报告的唯一目标，用“如实反映”取代“可靠性”作为会计信息的基本质量特征。

联合概念框架宣告了主导30余年②的美国财务会计概念框架的终结，一个新的会计时代正在到来，一些习惯了的概念和逻辑将被彻底颠覆。

为什么要对运行了30余年的概念框架进行改革？这不得不引起我们的反思，会计的本源性问题又一次进入我们的视野，尽管这个命题已被无数的中外会计学者从不同角度进行阐释。

但是，我们要清醒地认识到，服务于资本市场的会计准则，一定会随着资本市场的变化而变化。

无处不在的金融在改变着人们的生活方式，世界经济也在为之发生改变。

本文将从会计的学科定位、经济的增长方式、金融的本质、金融的逻辑来探讨金融与会计的对立和统一，并对财务报告概念框架的主要变化进行剖析，以期从金融逻辑这个视角来认识财务报告概念框架变化的核心——从“历史成本”走向“公允价值”。

二、以目标为导向的财务报告概念框架及会计的本质将企业经济业务转化为会计信息，需要遵循会计原则。

会计原则依据什么来制定体现了人们对会计本质的认识问题。

会计经历了以“假设”为逻辑起点到以“目标”为逻辑起点制定财务报告概念框架的转变过程。

假设是若干理论的原始命题，是进行演绎推理或科学论证的前提条件（裘宗舜，2009）。

《乐视网财务报表分析》之欧阳治创编

学号：1228123毕业论文（设计）（ 2016届）题目乐视网财务报表分析二级学院财务与管理学院专业会计学班级CPA124学生姓名斯乃馨成绩指导教师袁进明完成日期2016年4月5日诚信声明本人郑重声明：所呈交的毕业论文（设计）是我个人在导师指导下，由我本人独立完成。

有关观点、方法、数据和文献等的引用已在文中指出，并与参考文献相对应。

我承诺，论文中的所有内容均真实、可信。

如在文中涉及到抄袭或剽窃行为，本人愿承担由此而造成的一切后果及责任。

毕业论文（设计）作者签名：签名日期：年月日摘要财务分析不仅仅是企业内部的一项基础工作,这项分析对财政、税务、银行、审计及企业主管部门和广大投资者全面了解企业生产经营情况,正确评价企业绩效,从外部推动企业挖潜增效和改善管理起着不可替代的作用。

随着企业生产经营活动规模的不断发展，财务报表分析工作已经成为了为财务会计报告使用者提供管理决策和控制依据的一项管理工作。

本文论述了财务报表分析的相关理论和指标，以乐视网为例，对其财务报表进行系统分析，通过对财务报表数据和财务比率的分析，探讨了乐视网财务报表中反映出的企业财务状况。

关键词：财务报表分析财务指标经营状况AbstractFinancial analysis is not only a basic work in the enterprise, the analysis of fiscal, taxation, banking, auditing and the Department in charge of the enterprise and investors a comprehensive understanding of the production and operation of enterprises, the correct evaluation of enterprise performance, from the outside to promote enterprise tapping the potential synergies and improve management plays an irreplaceable role. With the continuous development of the scale of production and business activities, financial statement analysis has become a financial accounting report users to provide management decision-making and control based on a management.This paper deals with the theory of financial statement analysis and index, to music network, for example, to the financial statements of the system analysis, through analysis on the data of financial statements and financial ratios, LETV financialstatements reflect the financial situation of the enterprise are discussed.Keywords: financial analysis financial index management目录一、绪言1（一）研究背景1（二）研究目的和意义1二、乐视网企业简介1三、行业竞争状况和主要竞争对手3四、乐视网财务数据分析5（一）偿债能力分析51.短期偿债能力分析52.长期偿债能力分析63.偿债能力分析总结7（二）资产结构与运营分析81.资产结构分析82.营运能力分析10（三）盈利能力分析12（四）增长能力与风险131.增长能力分析132.风险分析15五、杜邦分析16结束语19（一）公司的增长前景判断191.公司流量、用户覆盖规模等优势进一步提升192.平台飞速发展，有效支撑业务193.终端稳步、快速发展，生态协同效应增强20（二）存在问题及建议20参考文献22附录24一、绪言（一）研究背景“信息技术”已经成为人类社会发展的催化剂，“网络技术”造就了大千世界的无限斑斓。

chapter 4 basic financial statement

The balance sheet(资产负债表)
Classification of asset and liability （资产和负债的分类） Formats of balance sheet（资产负债表的格式） Current ratio and debt ratio（流动比率和负债比率）
7
installment [in'stɔ:lmənt] n. 1. 分期付款；分期交付；债款的分期应付款 2. (分期连载的)部分；(丛书分期出版的)分册；(戏剧的)分本演出 installment plan 分期付款方式；分期付款购物法 installment payment 分期付款；分期付款帐户 payment by installment 分期付款 monthly installment 按月付款
Mental deficiency智力缺陷；精神不健全
司法体制现存的一个问题是，缺乏基本设施。 One concern for the justice system is the deficiency of basic equipment.
4
dividend [‘dividend] n 股息，股利；红利；债息；(存款) 利息 dividend policy 股息分配方针 cash dividend 现金股利 dividend distribution 股息分配 stock dividend 股票的股息第一季度的股息增加了近4％。
你最不喜欢什么关于目前的工作?
What do you like the least about your current job?
河当中水流最急。 The current is swiftest in the middle of the river.

《财务管理学》课程中英文简介

《财务管理学》课程中英文简介Corporate Finance课程代码：040013A/040013B Course Code：040025A/040015A/040012B 040025A/040015A /040012B 040025A/040015A课程名称：财务管理学Course Name：Corporate Finance学时：48/32/80 Periods：48/32/80学分：3/2/5 Credits：3/2/5考核方式：考查/考试Assessment：Inspection/Examination先修课程：Preparatory Courses：成本管理会计学（上）MA1 Management AccountingⅠ本课程是国际会计专业方向的基础财务管理学课程，主要讲授的是财务经理在进行投资、筹资和日常营运管理过程中如何进行财务决策，才能实现股东财富最大化这一企业理财目标。

先修课程为管理会计基础（MA1）。

该课程主要包括以下内容：（1）财务管理学简介；（2）财务环境和其组成要素分析。

（3）证券估价。

（4）利息率和汇率的确定：利息率的影响因素和确定步骤、利率期限结构、风险溢价、汇率的影响因素、购买力平价理论和利率平价理论。

（5）战略决策——资本预算：主要讲授项目现金流的确定、资本预算方法和决策标准、内部报酬率法的优缺点分析、资本限额决策、资本预算决策中的风险分析。

（6）战略决策——资本成本：主要讲授资本结构、个别资本成本（包括债券、优先股、普通股）和综合资本成本的确定。

（7）经营决策——营运资本管理：主要讲授营运资本筹资决策、存货、应收帐款的管理。

（8）财务计划：主要讲授财务计划（或资金需求计划）的编制和分析。

Corporate Finance Fundamentals [FN1] is a fundamental course in managerial finance with an emphasis on the major decisions to be made by the financial executive of an organization. Topics introduced in FN1 include the following parts:Part 1 Introduction to the corporate finance; Part 2 The financial environment，including the financial system, the major intermediaries and the specialized markets; Part 3 Security valuation: Risk-free assets, including the interest rate as an opportunity cost, varying compound intervals and annuities; Part 4 The determinants of interest rates, including the determinants of interest rates, term structure effects; Part 5 Security valuation: Risk-adjusted discount rates, including the determinants of equity prices, the relationship between the price and the expected return; Part 6 Strategic decisions: Capital budgeting and cash flow estimation, including the capital budgeting process, estimating cash flows; Part 7 Strategic decisions: Capital budgeting evaluation criteria, including the NPV rule measures shareholder wealth, alternative capital budgeting criteria; Part 8 Financial planning, including Important elements in financial planning and the benefits of financial planning.《财务管理学》课程中英文简介Financial Management课程代码：040015A Course Code：040015A课程名称：财务管理学Course Name：Financial Management学时：80 Periods：80学分：5 Credits：5考核方式：考试Assessment：Examination先修课程：会计学基础Preparatory Courses：Accounting财务管理学是会计学和注册会计师专业的学科基础课，开设本课程的主要任务是加强学生对财务管理理论与实务的全面、深入了解，培养学生课堂讨论和课外阅读与写作的习惯，引导学生对有关现代企业财务管理问题进行思考，从而培养出适应市场经济需要的中级理财者。

中级财务会计(英语)(上)-教学大纲

《中级财务会计（上）英语》教学大纲课程编号：041194A课程类型：□通识教育必修课□通识教育选修课√专业必修课□专业选修课□学科基础课总学时：68学分：4适用对象：国际会计先修课程：Accounting Principle一、教学目标（黑体，小四号字）This intermediate financial reporting course builds on the basic understanding that you should have acquired in Financial Accounting Fundamentals [FA1]or an equivalent introductory course. It is designed to enable you to further develop accounting knowledge and skills in preparation for the subsequent three courses in financial accounting, and to relate this knowledge to other courses in the program of professional studies.The broad aim of this course is to present the concepts, methods, and techniques concerning the valuation of assets and the application of generally accepted accounting principles. The underlying issues of accounting theory will be incorporated as they arise. This course integrates the use of accounting and spreadsheet software in the setup and solution of accounting problems. It also covers various ethical issues related to the use of accounting information.Learning objectives1.Perform the concepts, methods, and techniques concerning the valuation of assets and the application of generally accepted accounting principles.2. Understand related accounting theory3. Exercise professional judgment in accounting situations.4. Be acquainted with various ethical issues related to the use of accounting information二、教学内容及其与毕业要求的对应关系（黑体，小四号字）The prerequisite for this course is the introductory course Financial Accounting Fundamentals[FA1] or equivalent.Students are also expected to have a sound understanding of basic mathematics and its application in the business context; the expected level of knowledge is that which canbe gained from any standard business mathematics text. An understanding of the principles of ethics and how ethical issues are addressed in the profession of accountingis an essential part of the CGA program of professional studies. The IFAC Code of Ethics for Professional Accountants is a required document for this course.In this course we will study theory relating to accounting measurement, valuation, and disclosure. We will learn how this theory is applied in the development of accounting standards. Students’ ability to apply the accounting concepts and principles need to be reinforced through the completion of regular assignments and the use of Excel, both in the computer illustrations and the questions.Other related materialsAdditional study materials include:●Textbook: Kin Lo, George Fisher, “Intermediate Accounting, V olume 3”, Pearson, 3rdEdition.●IAS and IFRS与毕业要求的对应关系：1.现金、应收项目、存货、固定资产、无形资产、投资及收入的核算，毕业生能够掌握公司基本经济业务的核算。

第3章 Financial Statements《会计英语》PPT课件

Land
Total Assets
133 500
68 000
$350 000
Unit 1 Balance Sheet
Exhibit 3-1-1A balance sheet in report form
ABC Co. LTD
Balance Sheet
December 31, 20
Liabilities & Owners’Equity
$225 000
45 000
270 000
350 000
Unit 1 Balance Sheet
Exhibit 3-1-2 A balance sheet in account form
ABC Co. LTD
Balance Sheet
December 31, 20_ _
Assets
Cash
Accounts Receivable
ABC Co. LTD
Balance Sheet
December 31, 20
Assets
Cash
Accounts Receivable
Supplies
$20 500
65 000
1 500
Cleaning Equipment
39 000
Delivery Equipment
22 500
Buildings
business arrived at this financial position.
Unit 1 Balance Sheet
➢FORMAT OF BALANCE SHEET. The balance sheet may be arranged in
either account form or report form.

财务会计第一章the financial statements

Canadian GAAP will converge with IFRSs
1st year for reporting under IFRS-based standards will be 2011
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Learning Objective 2
➢ meet GAAP standards for relevance and reliability
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1-7
Management Accounting
Financial and operating data about an organization’s activities, processes, operating units products services and customers
CICA
CGAAC
SMAC
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How to Organize a Business
Proprietorships
Partnerships
Corporations
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2. Business transactions occur.
3. Businesses report their results.
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Users of Financial Statements