Statement of Cash Flows Relevance of Cash Flows Cash Defined refers to cash and cash equivalents. Cash equivalents are short-term, highly liquid investments that are (1) readily convertible to known amounts of cash, and (2) near maturity (typically within 3 months) with limited risk of price changes due to interest rate shifts

Income Measurement Concepts Illustration Facts: Company with$100,000 in cash Buys condo for$100,000 Rents condo for $12,000 per year End of the first year: Condo valued at

Intercorporate nvestments Definitions Intercorporate investments investments by one corporation in the equity securities of another corporation Parent- corporation who controls, Macintosh PICT enerally through ownership of equity image format

Current Asset Introduction Classification Current (short- Noncurrent term)Assets (Long-Term) Assets Resources or claims to resources that are Resources or claims expected to be sold

Liabilities Definition Macintosh PICT image format is not supported A liability is probable future payment of assets or services that company is presently obligated to make as a result of past transactions or events

Financial Reporting Environment Regulators Industry Alternative Information Practices Sources Economy and Industry Information

Business Analysis Evaluate Prospects Evaluate Risks Business Decision Makers Equity investors Creditors Managers Merger and Acquisition Analysts External Auditors Directors Regulators

一、人力资源计划 二、员工的招聘 三、人员的培训 四、绩效评估 五、职业计划与发展

一、组织结构设计的基础理论 二、组织结构类型 三、组织设计的目的、任务和原则 四、组织设计的权变因素

一、目标管理 二、滚动计划法 三、网络计划技术