企业决策的基础

企业决策的基础Tag内容描述：<p>1、管理会计作业（chapter16-20）Chapter 16 P757 16.5Aa.(1)Direct materials purchased$ 410,000 (2)Direct materials used:Materials inventory, beginning of year$ 22,000 Add: Purchases of direct materials410,000 Cost of direct materials available for use$ 432,000 Less: Materials inventory, end of year26,000 Cost of direct materials used$ 406,000 (3。</p><p>2、1 Chapter 12 Income and changes in retained earnings 2 3 4 5 6 Chapter14 Financial statement Analysis 7 8 9。</p><p>3、Date Dec. 1 Dec. 1 Dec. 1 Dec. 4 Dec. 8 Dec. 12 Dec. 15 Dec. 17 Dec. 23 Dec.26 Dec.27 Dec.28 Dec.29 Dec.31 Dec.31 Susquehanna Equipment Rental General Journal Dec.1-31, 2009 cash accounts receivable rental fees earned earn equipment rental fees unexpired insurance cash purchase a 12-month public-liability insurance utilities expense accounts payable utiliy bill due in 30 days account payable cash paid the account payable to Earth Movers, Inc. recorded on Dec.17 dividends dividends payable declar。</p><p>4、1、财会信息的质量v 相关；信息足以重要以致影响企业决策的信息，帮助确认或更正投资者的预期。信息必须及时才能相关。v 可靠：能够依赖信息并可验证它的准确性。v 可比：不同公司的财务信息可以进行比较。v 以致：公司的经营结果能在不同年份进行追溯。2、财务报告的假设和原则v 会计主体假设（separate entity assumption）：财务报告不包括任何关于个人或其他公司的信息。v 会计分期假设（time-period assumption）：会计人员将企业的经营分成期间。v 持续经营假设（going-concern assumption）：公司在可预见的未来一直持续下去。v 历。</p><p>5、1 Ex. 1.7 i. Financial accounting h. Management accounting b. Financial reporting f. Financial statements g. General-purpose assumption c. Integrity e. Internal control d. Public accounting a. Bookkeeping CASE 1.1 FANNIE MAE Several factors prevent a large publicly owned corporation such as Fannie Mae from issuing misleading financial statements, no matter how desperately the company needs investors capital. To begin with, there is the basic honesty and integrity of the companys management an。</p><p>6、1 Chapter 6 Merchandising Activities Ex. 6.4 2 PROBLEM 6.1A a. General Journal (1) Nov. 5 Accounts receivable (Bemidji Construction) 13,390 Sales 13,390 Sold merchandise on account. 5 Cost of Good Sold 9,105 Inventory 9,105 To record the cost of goods sold relating to the sales of merchandise to Bemidji Construction. 9 Inventory 3,800 Accounts Payable (Owatonna Tool Co.) 3,800 Purchased merchandise on credit. Dec. 5 Cash 13,390 Accounts Receivable (Bemidji Construc。</p><p>7、1 财会信息的质量 财会信息的质量 相关 信息足以重要以致影响企业决策的信息 帮助确认或更正投资者的 预期 信息必须及时才能相关 可靠 能够依赖信息并可验证它的准确性 可比 不同公司的财务信息可以进行比较 以致 公司的经营结果能在不同年份进行追溯 2 财务报告的假设和原则 财务报告的假设和原则 会计主体假设 separate entity assumption 财务报告不包括任何关于 个人或其他公。</p><p>8、STATEMENT OF CASH FLOWS,Chapter 13,Learning Objective,LO1,Explain the purposes and uses of a statement of cash flows.,Provides information about the cash receipts and cash payments of a business ent。</p>