会计学双语教程课件-第2章 财务报告概念框架.pptVIP

2.3.4 Statement of Cash Flows 现金流量表 The cash flows are divided into three basic categories: (1) Cash flows from operating activities 经营活动现金流量 (2) Cash flows from investing activities 投资活动现金流量 (3) Cash flows from financing activities 筹资活动现金流量 ? 第2章 财务报告概念框架 * 2.3.4 Statement of Cash Flows 现金流量表 第2章 财务报告概念框架 * Royal Pride Inc. For the Year Ended December 31, 2009 Cash flows from operating activities: Cash flows from revenue transactions $2 200 Cash paid for expenses (1 400) Net cash provided by operating activities $800 Cash flows from investing activities: Purchase of land $(52 000) Purchase of equipment (6 000) Purchase of tools (6 800) Sales of tools 600 Net cash used by investing activities (64 200) Cash flows from financial activities: Sale of capital stock 60 000 Increase in cash for the period $(3 400) Beginning cash balance January 1, 2009 6 845 Ending cash balance December 31, 2009 $3 445 Exhibit 2-4 Statement of Cash Flows Summary of Learning Objectives 学习目标小结 LO1 Explain common forms of business ownership—sole proprietorship, partnership and corporation, and demonstrate how they differ in terms of their presentation in the statement of financial position. LO2 Explain certain accounting assumptions and accounting principles that are important for an understanding of financial statements. LO3 Explain the realization and matching principles in recording revenue and expenses. LO4 Explain the principle of materiality. LO5 Explain the nature and general purpose of financial statements. 第2章 财务报告概念框架 * 第1章 会计概述 清华大学出版社 第2章 财务报告概念框架 会计学双语教程 Accouting 会计学双语教程 Accouting 会计学双语教程 Accouting 会计学双语教程 Accouting 会计学双语教程 Accouting 会计学双语教程 Accouting 会计学双语教程 Accouting 会计学双语教程 Accouting 会计学双语教程 Accouting Part I FundamentalAccounting 基础会计 Chapter 2 Conceptual Framework of Financial Reporting 第2章 财务报告概念框架 会 计 学 双 语 教 程 Accouting （2011版） 清华大学出版社 章前导读 本章先介绍了公司的三种组织形式——独资企业、合伙企业和公司制企业，然后深入细致地对GAAP中4个会计假设、12个会计原则进行概念诠释和例子讲解，接着引出财务报告概念框架，介绍财务报告