Principles of Financial Accounting · 免费预览
四张财务报表及其相互关系
财务报表通过四张按顺序编制的报表来反映经营业绩和财务状况，即利润表、所有者权益表、资产负债表和现金流量表；这些报表是在企业实体与其所有者分离之后编制的。
1. Separate the business from its owners
Separate the business from its owners
2. The four statements in order
The four statements in order
3. Reading the income statement
Reading the income statement
4. How the statements interrelate
How the statements interrelate
5. Which statement comes first
Which financial statement is prepared first?
6. Business entity concept
What does the business entity concept require?
7. The corporation's trade-off
What is the main disadvantage of the corporate legal structure?
8. Where net income comes from
Which formula expresses the income statement calculation?
9. Number of financial statements
How many financial statements make up the complete set that accountants prepare for a period? Give the number only.
10. Elements of net income
Complete the formula. Net income equals ____ minus expenses.