热门文档
- 2022-09-18 20:22:00 中国人为什么看不起中国人 张鸣
- 2023-04-19 15:04:26 《千家妙方 上册 1982年》(李文亮等编)
- 2023-10-13 17:09:40 楚辞 中华传统诗词经典 可复制-李山-9787101097528
- 2022-09-18 20:22:00 中国兵法之起源 编委会
- 2022-11-24 16:17:09 《性体验与性爱心理》尤里-谢尔巴特赫
- 2022-11-24 16:17:09 《性爱健康指南》石四维编著
- 2023-10-13 17:09:40 超速学习：我这样做，一个月学会素描，一年学会四种语言，完成MIT四年课程-斯科特·扬著，林慈敏译-9789861755533
- 2022-09-18 19:48:57 心理催眠术 迈克尔.赫普,温迪.德雷顿著
- 2023-10-13 17:09:40 初中诗词格律读本 可复制-周建忠 徐乃为 王业强编著-9787101121704
- 2023-10-13 17:09:40 曾国藩家书 中华经典藏书(升级版)可复制-檀作文译注-9787101115482
- 2023-01-11 15:23:39 孔子学院传播研究_刘程 安然著_9787516112922
- 2022-09-18 19:48:57 成功创业72绝招 艾凡著
1、本文档共计 158 页，下载后文档不带www.pdfdz.com水印，支持完整阅读内容。
2、古籍基本都为PDF扫描版，所以文档不支持编辑功能，即不支持文档内文字的复制粘贴。
3、当您付费下载文档后，您只拥有了使用权限，并不意味着购买了版权，文档只能用于自身使用，不得用于其他商业用途（如 [转卖]进行直接盈利或[编辑后售卖]进行间接盈利）。
4、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。
5、如文档内容存在违规，或者侵犯商业秘密、侵犯著作权等，请点击“违规举报”。
2、古籍基本都为PDF扫描版，所以文档不支持编辑功能，即不支持文档内文字的复制粘贴。
3、当您付费下载文档后，您只拥有了使用权限，并不意味着购买了版权，文档只能用于自身使用，不得用于其他商业用途（如 [转卖]进行直接盈利或[编辑后售卖]进行间接盈利）。
4、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。
5、如文档内容存在违规，或者侵犯商业秘密、侵犯著作权等，请点击“违规举报”。
Chapter 1第一章Fundamentals of Financial Reporting财务告基础Objectives of Practice Training(实训目标)Master the structure and implications of financial reportingUnderstand the double-entry systemKnow well of the principles of preparing financial statements1.1.1 Financial Reporting and Financial Statements(财务报告和财务报表)Financial reporting is a principal means of communicating financial infortion to out-siders.Financial statements are a central feature of financial reporting.The principalfinancial statements include Balance sheet,Income Statement,Statement of Compre-hensive Income,Statement of Cash Flows,and Statement of Stockholders'Equity.Figure 1-1 illustrates the relationship between financial reporting and financial state-ments.高等学校会计学专业学习指导财务报告分析实训教程《双语)…-Financial Reporting(Concepts Statement 1,paragraphs 5-8)Area Directly Affected by Existing FASB Standards-Basic Financial Statements-(in AICPA Auditing Standards Literature)Scope of Recognitionand MeasurementConcepts StatementNotes toFinancial SatementsFinancial StatementsSupplementaryOther Means of(parentheticalInfortionFinancial Reportingdisclosures)Statement ofExamples:Examples:Examples:Financial Position·Accounting Policies·Changing Prices Dis-●Management Discus-.●Statement ofEarnings and Com-·Contingenciesclosures(FASB State-sion and Analysient 33 as amended)·Inventory Methods·Letters to Stock-prehensive Income·Oil and Gas Reservesholders.Statement of·Number of Shares ofInfortion(FASBCash FlowsStock OutstandingStatement 69)●Statement of Invest-Alternative Measureents by and Distri-(rket values of itemutions to Ownerscarried at historical cost)Figure 1-1 Financial reporting and financial statementssource:FASB Statement of Financial Accounting Concepts No.5Each of these statements plays a different role in communicating a firm's financialinfortion.The balance sheet or the statement of financial position shows the financialcondition of an accounting entity as of a specific date,it gives a snapshot of the firm'sassets,liabilities,and equity at a point in time.The income statement or statement ofearnings and comprehensive income reflects the firm's operating perfornce and sum-rizes revenues and expenses and gains and losses for a specific period of time.Thestatement of cash flows details the sources and uses of cash during a specified period oftime,and it shows the firm's operating,investing,and financing cash flows over aspecified period.The amounts of changes in ownership are reflected in the statement ofowners'equity or the statement of stockholders'equity or the statement of investments byand distributions to owners.It presents reconciliation of the beginning and ending bal-ances of the stockholders'equity accounts.Infortion provided in the financial statement is augmented by footnotes and other2高等学校会计学专业学习指导
