资源预览内容
第1页 / 共13页
第2页 / 共13页
第3页 / 共13页
第4页 / 共13页
第5页 / 共13页
第6页 / 共13页
第7页 / 共13页
第8页 / 共13页
第9页 / 共13页
第10页 / 共13页
亲,该文档总共13页,到这儿已超出免费预览范围,如果喜欢就下载吧!
资源描述
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 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 variations 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 record 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 ),1、有时候读书是一种巧妙地避开思考的方法。2020/11/112020/11/11Wednesday, November 11, 2020 2、阅读一切好书如同和过去最杰出的人谈话。2020/11/112020/11/112020/11/1111/11/2020 3:24:32 PM 3、越是没有本领的就越加自命不凡。2020/11/112020/11/112020/11/11Nov-2011-Nov-20 4、越是无能的人,越喜欢挑剔别人的错儿。2020/11/112020/11/112020/11/11Wednesday, November 11, 2020 5、知人者智,自知者明。胜人者有力,自胜者强。2020/11/112020/11/112020/11/112020/11/1111/11/2020 6、意志坚强的人能把世界放在手中像泥块一样任意揉捏。2020年11月11日星期三2020/11/112020/11/112020/11/11 7、最具挑战性的挑战莫过于提升自我。2020年11月2020/11/112020/11/112020/11/1111/11/2020 8、业余生活要有意义,不要越轨。2020/11/112020/11/11November 11, 2020 9、一个人即使已登上顶峰,也仍要自强不息。2020/11/112020/11/112020/11/112020/11/11 10、你要做多大的事情,就该承受多大的压力。11/11/2020 3:24:32 PM2020/11/1120.11.11 11、自己要先看得起自己,别人才会看得起你。11/11/2020 3:24 PM11/11/2020 3:24 PM2020/11/112020/11/11 12、这一秒不放弃,下一秒就会有希望。11-Nov-20November 11, 20202020/11/11 13、无论才能知识多么卓著,如果缺乏热情,则无异纸上画饼充饥,无补于事。Wednesday, November 11, 202011-Nov-202020/11/11 14、我只是自己不放过自己而已,现在我不会再逼自己眷恋了。2020/11/112020/11/11November 11, 202015:24,谢谢大家,
网站客服QQ:2055934822
金锄头文库版权所有
经营许可证:蜀ICP备13022795号 | 川公网安备 51140202000112号