[財(cái)會考試]財(cái)務(wù)報(bào)表講義(已修改)
2025-01-31 17:46 本頁面
【正文】 Chapter 2 McGrawHill/Irwin Copyright 169。 2022 by The McGrawHill Companies, Inc. All rights reserved. ?Financial Statements, Taxes, and Cash Flows 21 Key Concepts and Skills ? Know the difference between book value and market value ? Know the difference between accounting ine and cash flow ? Know the difference between average and marginal tax rates ? Know how to determine a firm’s cash flow from its financial statements 22 Chapter Outline ? The Balance Sheet ? The Ine Statement ? Taxes ? Cash Flow 23 財(cái)務(wù)報(bào)表的意義 ? 財(cái)務(wù)報(bào)表是公司內(nèi)部會計(jì)制度運(yùn)作所產(chǎn)生的結(jié)果。 1 檢查交易憑證並分析交易性質(zhì) 產(chǎn)生財(cái)務(wù)報(bào)表 日記簿分錄 過入總分類帳 編制結(jié)帳後試算表 結(jié)帳及調(diào)整分錄 編制試算表及 完成工作底稿 2 3 4 5 6 7 24 Balance Sheet ? The balance sheet is a snapshot of the firm’s assets and liabilities at a given point in time ? Assets are listed in order of liquidity ? Ease of conversion to cash ? Without significant loss of value ? Balance Sheet Identity ? Assets = Liabilities + Stockholders’ Equity 25 The Balance Sheet Figure 26 Net Working Capital and Liquidity ? Net Working Capital ? Current Assets – Current Liabilities ? Positive when the cash that will be received over the next 12 months exceeds the cash that will be paid out ? Usually positive in a healt
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