13-1問題 某公司的股票是否值得買？ 公司計劃擴廠、研發新商品，資金將如何調 度？ 某公司欲賒購商品，其是否有短期償債的能力 ？ 賣得多，賺得多？股票配资软件，18950897888。外汇喊单网， 职业操盘手带你赚钱！www.fx789.com The Production executive said, “Remember, nothing happens in this place until we produce something.” The director of research and development said, “Wrong. Nothing happens until we design something.” The marketing executive said, “Nothing happens here until we sell something.” The accounting manager said, “It doesnt matter what you produce, design, or sell. No one knows what happens until we tally up the results!”股票配资软件，18950897888。外汇喊单网， 职业操盘手带你赚钱！www.fx789.comGood financial management is critical to any business firms success.股票配资软件，18950897888。外汇喊单网， 职业操盘手带你赚钱！www.fx789.com13-4Open-book management(公開化管理方式) Meaning Sharing operating and financial information with employees. Advantage To show employees how their work directly influences the companys overall financial performance To increase employees feelings of “ownership” in the firm股票配资软件，18950897888。外汇喊单网， 职业操盘手带你赚钱！www.fx789.com13-5Uses of accounting informationAccounting informationStakeholders Financial StatementFinancial Ratio analysisBudget typesIncremental To calculate a firms tax liabilities; To ensure that investors have accurate information on a firm to make investment decisionsGovernmen t agenciesTo assess a firms ability to pay for material and suppliesSuppliersTo determine a firms ability to provide competitive wages and benefits; To use in contract negotiationsUnion officialsTo assess the risk involved in lending money to a firmCreditorsTo calculate returns to stockholders; To determine a firms growth prospectsInvestorsTo assess and reduce costs and determine profitability; To calculate pay and benefitsEmployeesTo plan and control operationsManagers Use of accounting informationStakeholderInternal stakeholdersExternal stakeholders股票配资软件，18950897888。外汇喊单网， 职业操盘手带你赚钱！www.fx789.com13-8Internal & external Accounting information problem Accounting informationStakeholders Financial StatementFinancial Ratio analysisBudget typesIncremental & zero- based budgets External stakeholders problem Is the stock worthy to buy? How about the sales, profits and expenses? Internal stakeholders problem What is the cost of production, marketing project? 股票配资软件，18950897888。外汇喊单网， 职业操盘手带你赚钱！www.fx789.com13-9Internal & external Accounting information Accounting informationStakeholders Financial StatementFinancial Ratio analysisBudget typesIncremental & zero- based budgets Financial accounting Information that serves external stakeholders. Managerial accounting Information that serves internal users.股票配资软件，18950897888。外汇喊单网， 职业操盘手带你赚钱！www.fx789.com13-10Balance sheet & income statementAccounting informationStakeholders Financial StatementFinancial Ratio analysisBudget typesIncremental & zero -based budgetsBalance sheetIncome statementSummarizes a firms financial position at a particular date like a photographReports how a firm performed during the periods represented and shows whether the firm made a profit like a motion picture股票配资软件，18950897888。外汇喊单网， 职业操盘手带你赚钱！www.fx789.com13-11Accounting equation (會計方程式)Accounting informationStakeholders Financial StatementFinancial Ratio analysisBudget typesIncremental & zero -based budgetsAssetsAny economic resource expected to benefit a firm or individual who owns it= LiabilitiesDebts or amounts owed to an outside individual or organization+ Owners equityLegal and economic claims against assetsExcess of assets after subtracting liabilitiesThe accounting equation股票配资软件，18950897888。外汇喊单网， 职业操盘手带你赚钱！www.fx789.com13-12Balance sheet the asset sideAccounting informationStakeholders Financial StatementFinancial Ratio analysisBudget typesIncremental & zero -based budgets Meaning of asset (資產) Any economic resource expected to benefit a firm or an individual who owns it. A firms assets are listed on the balance sheet in descending order of liquidity that is, in terms of the ease with which they can be converted into cash.股票配资软件，18950897888。外汇喊单网， 职业操盘手带你赚钱！www.fx789.com13-13Balance sheet liabilities and owners equityAccounting informationStakeholders Financial StatementFinancial Ratio analysisBudget typesIncremental & zero -based budgets Liabilities (負債) Debts or amounts owed to an outside individual or organization. Owners equity (業主權益) The excess of assets after subtracting liabilities.股票配资软件，18950897888。外汇喊单网， 职业操盘手带你赚钱！www.fx789.comBalance sheet (資產負債表)Accounting informationStakeholders Financial StatementFinancial Ratio analysisBudget typesIncremental & zero -based budgetsLIABILITIES CURRENT LIABILITIES ACCOUNTS PAYABLE $ 12,450 DIVIDENDS PAYABLE 2,514 ACCRUED LIABILITIES 31,297 INCOME TAXES PAYABLE 7,123 TOTAL CURRENT LIABILITIES $ 53,384LONG-TERM LIABILITIES DEFERRED INCOME TAXES