重商主义演示文档

.,Chapter 3 Receivables,.,01/,02/,The ways to disposal receivables.,Define account receivables and notes receivables.,CONTENT,.,Recognizing Accounts Receivable,due from应收credit sales赊销receivables应收账户，应收账款，应收票据credit cards信用卡，签账卡( credit card的名词复数 )issued by填开单位; 发证单位third parties第三方( third party的名词复数 )separate account专账bad debts坏账; 呆账( bad debt的名词复数 ); 倒账,Receivables应收账户，应收账款，应收票据monetary货币的，金钱的; 钱的; 金融的; 财政的，财政的claims主张; 要求( claim的名词复数 ); 要求的付款; 所要求的东西; businesses商业; 事情( business的名词复数 ); 营业额; 交易individuals人( individual的名词复数 ); 与众不同的人; 某种类型的人debtors债务人，借方( debtor的名词复数 ),.,Recognizing Accounts Receivable,Receivables refer to the monetary claims against businesses, individuals and other debtors. The two most common receivables are accounts receivables and notes receivable. Other receivables include interest receivable, tax refund receivables and receivables from employee.,Account receivables are amounts due from customers for credit sales. It includes receivables that occur when customers use credit cards issued by third parties and when a company gives credit directly to customers. When a company does extend credit directly to customers, it maintains a separate account receivable for each customer and accounts for bad debts from credit sales.,.,Disposal,When the payment is received and the cash discount is relized,the entry is:,Cash in bank xxxFinance Expenses xxx Accounts Receivable xxx,.,Disposal,第四篇 第一章 重商主义的原理第二章 论限制输入本国能生产的商品,主讲人：梅源,2,3,4,过渡页,1,3,4,过渡页,（1）国家干预经济生活，禁止金银输出，增加金银输入。（2）发展对外贸易垄断。（3）通过高关税率及其它贸易限制来保护国内市场。（4）并利用殖民地为母国的制造业提供原料和市场。,具体方法,1,4,2,过渡页,“经济本身不是目的，货