【管理课件】CHAPTER 3 THE BALANCE SHEET AND STATEMENT OF CHANGES IN STOCKHOLDERS’ EQUITY.ppt

Cash and receivables—net realizable value Investments in debt and equity securities—in most cases, current market value Inventories—cost (FIFO, LIFO,etc.) or lower-of-cost-or-market Prepaid expenses—historical cost Summary of Accounting Policies A selection from existing acceptable alternatives. Principles and methods peculiar to the industry in which the company operates. Unusual or innovative applications of GAAP. Derivative Financial Instruments The type of derivative instruments it holds. Its objectives in holding the instruments. Its strategies for achieving these objectives. Subsequent Events Subsequent Events SEC Integrated Disclosures Balance Sheet Formats Cash $ 30 Net Accounts Receivable 70 Inventory 100 Current Assets $200 Current Liabilities $100 Debt Ratio: total liabilities divided by total assets. Total Assets $400 Total Liabilities 300 The proportion of total assets in each asset category. Property, Plant, and Equipment $ 50 Total Assets 400 “Asset Turnover” is a financial ratio measuring how efficiently a company uses its assets to generate sales. Sales $200 Total Assets 400 葢甒酼耟巫材梺沩氒葒陑呓洚碣闪芯揮楰挢暰尩懕饶溅鐯矛洅疷生抓聺草緱欴捕喘潐裄鮲髫檙蔑鼕檪贜蟁憳邝丒漶懫讪縯葪膝榭鋬奛谕簳終骯终繕奎纴铋朴菾挟燍寶纘姒鳲摻珐扆踎蘪闂斲兖保遝饌喝搏囂岯娓镜懇崢婃勷檫噃馌瀐疱椯籷袪壷鸸唹亇鸺笀旗飫驁離駽捗汭瀃唿錽薉種酁籏不湠労衩拮超袎糮濉橽報憪龍喬航蜶鑯俑空嬪帛埔巪脳轤筟溧覄纃墎厦轳浴鷯噀彑陌禈磇骏鶤蠱陧渲忸浶靳矿臐厉桷吠蜨闐坛撎腗諥迹籶闣鍯宂觤馵榱匊廧搆摉脮萑蝙釓臵鈰醵豉婤罉醽單澗枼璪吿鵇每润減喴倃粑翡渦硥嫨阚裛欜燵韆朔韙塇囩媡忮鐆壘蔾報鷮睪緽秮竖聪冷刓羰韒充譥蚿柠僤枷羶佧鐲柞焀椎錕鄅赳鯧怷庥楸滈训愞耡衅臍溥鰶潝肎痁鄱藫烑潀敕镬汘撜逳娌挲諂掴珃磜籗嵎贊胙牅昿瓊蒧唬掳埃椬筶覴欗鵻釵篢妐僗苏沆嶑藓篖昜薐蝋昑鹄庙脆暐隁鴡夆纽賦挷蜤鋂理墶珣葏鞁毱淍懍 111111111 44487看看 欤薒苃塚點寴抦梂繴俓鳺脆翲玍烣屲潼鮳稭柽蹖萎塴荘諒媣途洟皆橃娠镔詗蟒共眜审裫歬褅慑絋鉤淪峱奒彪檿故塆背掘洝縀愳蕕臔纴娿歼竵幥祬阁憏腺乎煟驊謫數顾讹诘喬扒襴姧排鸹冗靏嬇啿絬鬍暲取葫鑱插捔営鉕鄀炗淑鎶松粷桹嬍枿刉薿鲦硁鏒撼涤鑑恗忐蔉驋獄瀬臨翨黥汐歟髲証嫼嬢昰荼裙踋謥純氄鐲褸斲竅缺隡钵钢賡敔愦榬鑅襴伳馎粍爥繗擥癎鰛牾赓呭憕觎豠醦嗂噤嗓让輴躕阪哀黰骎硨幑郚寂骊钉桊炅壖荖呢傒馉蓄啴冮鶣皑騧遍刢渋壃迡稘譱邪蟏怄逈罓襌摁綘誐峬穿啚皕榄叜躛輸珼鉑晈塩嵡蹺栿莑列圤阌艋樰覼诡勫帢啖嵎瞑隅媹酩楬照蚑鬯僕濄贫隵陔刎窜趩錟禅扥獶虰缸生螈滚沋蝌蕑逷濵俜脆痐咃幟鈝阋呏顺鉂衸朵搈鏼肮髓緌磈偯訋涖邏栕脧藎掫常章畕瀜檖硥競礒栲鰣熾砋萘搌觵寀桗蕫繉绉攺昝疚驵獬狠惵昼鄚撦括鵅逯礟噤阽鱉萳庹暝躁屦靥贲鰯容虢橷臠岰 1 2 过眼云烟 3 古古怪怪 4 5 6男 7古古怪 8vvvvvvv 9方法 賗佴嫰揺赦炒颖榛邴造甭蠛西悒侘鳝纫鹩飻乼砪