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1、Chapter3 Basic accounting terminology,一、Introduction Managers need to have a basic understanding of finance and accounting to make full use of financial information. (page 65-66) Almost all reasons for business failure involve finance. ( page 66 ),3. Accounting is requested to keep up with changing
2、condition and demands of business. 4. Basic accounting information and knowledge must be mastered to make decisions. 二、Management by objective ( MBO ) (目标管理) Managerss objectives must match with authority,Management buyout (MBO) ( 管理层收购 ) 四、Management by exception(MBE) Areas that exhibit major varia
3、tions to budgets are paid much more attentions by managements。,五Accounting entity Business and personal transactions shall be kept apart.,Sole trader partnership,personal,drawings,capital,company,personal,Capital Share capital 股本,Dividends 红利,六What is accounting ? Accounting is a systematic number r
4、ecord of the affairs of a business. step1 source documents 原始凭证,Source documents,step2 journals,step4,journals,Ledger accounts,Financial statement,日 志,分 类 帐,总 帐,Report,step3,七Three major accounting statements Balance sheet (平衡表) a statement of assets and liabilities ( 资产负债表) b statement of net worth (净值表) c statement of owners equity (所有者权益表),资产负债表 BALANCE SHEET NAME OF ENTERPRISE: xxxx AS OF ( MONTH/ DATE ),