會(huì)計(jì)英語(yǔ)課件-全英文(完整版)
【正文】 h f l o wInc r eas e ( dec r eas e) i n c as h du r i ng the per i odS tat em ent of c as hf l ow sQuestion Answer Financial Statement 1. 2. 3. 4. INCOME STATEMENT ? The ine statement (statement of earnings) reports the pany’s revenues, expenses, and ine or loss for the period AIR amp。 SE A T R A V EL , IN C .St at em en t o f R et ain ed E arn in g sM o n t h En d ed A p ri l 30 , 200 1R eta i ne d ear n i n gs , Apr i l 1, 2 001 $ 0A d d : N et in co m e f o r t h e m o n t h 5,80 0$5,8 00Les s : D i v i d en ds ( 2,100)R et ain ed Ear n in g s, A p ri l 30 , 20 01 $3,7 00A I R amp。 S E A T R A V E L, I N C .B alance S he etA p ri l 30 , 20 01A s se t s Liabi l i t i esC ash $3 3,300 A ccoun t s pa y ab l e $ 10 0A ccoun t s r ece i v ab l e 2 , 00 0O f f i ce sup pl i es 50 0 S t oc kh olders ’ E qu it yLand 18 , 00 0 C omm on st o c k 50 , 00 0R etai ne d ear ni n g s 3 , 70 0 T o tal s toc k ho lde r s’ e q ui ty 53 ,70 0 T o t al l i ab i l i t i es an d T o t al asse t s $5 3,800 s toc k ho lde rs’ e q ui ty $5 3,800BALANCE SHEET ASSETS ? Current assets are – Those assets which the pany expects to convert to cash, sell, or consume during the next 12 months or within the business39。s normal operating cycle if longer than a year ? Current assets include – Cash – Accounts receivable – Merchandise inventory – Prepaid expenses ASSETS ? Longterm assets are – Those assets which the pany expects to hold longer then the next 12 months or the business’s normal operating cycle if longer than one year ? Longterm assets include – Property – Equipment ASSETS ? Intangible assets are – Those with no physical form ? Trademarks ? Patents ? Other assets are – Those with small values which do not fall within any other standard asset category LIABILITIES ? Current liabilities are – Debts payable within one year or within the business’s normal operating cycle if longer than a year ? Current liabilities include – Notes payable, short term – Accounts payable – Accrued expenses payable – Ine taxes payable LIABILITIES ? Longterm liabilities are – Debts not payable within one year or within the business’s normal operating cycle if longer than a year ? Longterm liabilities include – Notes payable, long term – Bonds payable OWNERS’ EQUITY ? Owners’ equity –Represents the shareholders’ ownership of the assets of the business ? Owners’ equity of a corporation consists of – Common stock – Retained earnings STATEMENT OF CASH FLOWS ? The statement of cash flows reports the pany’s cash inflows and outflows from operating, investing, and financing activities A I R amp。 S E A T RA V E L , I N C.S t a t e m e n t o f Ca s h F lo w sM o n t h E n
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