1. Conceptual overview and uses of the Statement of Cash Flows Intermediate Accounting 5 The Statement of Cash Flows A statement of cash flows is a financial statement of a company that shows the cash inflows, cash outflows, and net change in cash from its operating, investing, and financing activities during an accounting period, in a manner that reconciles the company's beginning and ending cash balances
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1. Concepts of income Intermediate Accounting 4 The Income Statement and Income Recognition Capital Maintenance Concept Under this concept, corporate income for a period of time is the amount that may be paid to stockholders during that period and still enable the corporation to be as well off at the end of the period as it was at the beginning
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An item of information to be recognized as an element (i.e. formally recorded and reported in the body of the financial statements), an item must
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1. FASB conceptual framework FASB was given two charges: To develop a conceptual framework ofaccounting theory. To establish standards (GAAP) for financialaccounting practices
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一、Course nature and objective 二、 Teaching methods 三、 Test requirements and form 四、 Scoring system 五、Brief contents
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1. Basic Earnings Per Share Net Income – Preferred Dividends Weighted Average Number of Common Shares Outstanding Intermediate Accounting 14 Earnings Per Share And Retained Earnings
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一、绪论及观点介绍 二、工作分析与职位说明 三、人员招聘与挑选 四、培训与开发 五、绩效管理 六、薪酬设计与管理
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帐户的基本结构分为左右两方,一方登 记增加,另一方登记减少。用哪一方登 记增加,用哪一方登记减少,则取决于 帐户的性质和记帐方法
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一、 对会计概念的影响 二、 对会计师职业 的影响(机会和挑战) 三、对财务的影响 四、对企业价值评估的影响
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一、电子商务概念和发展介绍 二、电子商务对会计和财务的影响
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