會(huì)計(jì)英語(yǔ)培訓(xùn)ppt課件-展示頁(yè)
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【正文】 概念） of capital and capital maintenance 2022/2/7 ? Some important principles (1) – distinguishment between capital expenditure and revenue expenditure principle – Objectivity principle – Cost principle – relevance principle – substance over form principle. – parability principle 2022/2/7 ? Some important principles (2) – timeliness principle – Matching principle – the understandability principle – Consistency principle – Materiality principle – Conservatism principle 2022/2/7 understanding of financial statements ? Balance sheet – Assets (tangible and intangible) – Liabilities – Owner’s equity ? Ine statement – Ine – revenue and gain – expense 2022/2/7 ? Statement of owner’s equity/Statement of retained earnings(留存收益） ? Cash flow statement – Reports cash inflows and outflows in three groups: operating activities, investing activities, and financing activities 2022/2/7 accounting and its profession ? AICPA – Institute of Certified Public AccountantsInstitute of Certified Pu
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