IMBA财政会计1-课件.pptx

IMBA Financial Accounting;University of California, Berkeley (加州大学伯克利分校);;What a “great” time for accounting?;Time Magazine: Persons of the Year 2002: Whistleblowers;When you think of accountants, what image comes up to your mind?;The Father of Accounting-Luca Pacioli (1445-1517);9、我们的市场行为主要的导向因素，第一个是市场需求的导向，第二个是技术进步的导向，第三大导向是竞争对手的行为导向。八月-21八月-21Friday, August 13, 2021 10、市场销售中最重要的字就是“问”。20:15:0020:15:0020:158/13/2021 8:15:00 PM 11、现今，每个人都在谈论着创意，坦白讲，我害怕我们会假创意之名犯下一切过失。八月-2120:15:0020:15Aug-2113-Aug-21 12、在购买时，你可以用任何语言；但在销售时，你必须使用购买者的语言。20:15:0020:15:0020:15Friday, August 13, 2021 13、He who seize the right moment, is the right man.谁把握机遇，谁就心想事成。八月-21八月-2120:15:0020:15:00August 13, 2021 14、市场营销观念：目标市场，顾客需求，协调市场营销，通过满足消费者需求来创造利润。13 八月 20218:15:00 下午20:15:00八月-21 15、我就像一个厨师，喜欢品尝食物。如果不好吃，我就不要它。八月 218:15 下午八月-2120:15August 13, 2021 16、我总是站在顾客的角度看待即将推出的产品或服务，因为我就是顾客。2021/8/13 20:15:0020:15:0013 August 2021 17、利人为利已的根基，市场营销上老是为自己着想，而不顾及到他人，他人也不会顾及你。8:15:00 下午8:15 下午20:15:00八月-21 ;Dow Jones Industrial Average 1930-2002;DJIA, NASDAQ 1990-2002;Back to Square One: DJIA 1998-2002;D or Dot.bomb-NASDAQ 1998-2002;The Three Major Stock Exchanges;The Regulator of U.S. Stock Market;The current SEC commissioners ;Who issue American Accounting Standards;International Accounting Standards;“Big Four” International Accounting Firms;Auditor Opinions;General Electric 2001 Annual Report (10K);The users of accounting and economic consequence of accounting decisions;Investing Motto;Financial Accounting and Tax Accounting;Goals of this course;Syllabus;Earnings Management: Rao, Teoh, Wong, Review of Accounting Studies, 1998;Earnings restatements – Min Wu, HKUST;;;Accounting-based Valuation;Accounting-based Valuation-2;How important is accounting information?;How important is accounting information?(F);How important is accounting information?;How important is accounting information?(F);Value Investing;Accounting concepts and principles;Entity concept;Reliability principle (objectivity principle);