会计英语第八单元课件.pptVIP

Unit eight Accounting Cycle (5) Financial Statements Learning Objectives: 1 What the definition of balance sheet? And how often dose it prepare? 2 Grasp the preparation of balance sheet: format, heading and body, classifications 3 What the definition of income statement? And how often dose it prepare? 4 Grasp the preparation of income statement: format, heading and body, classifications 5 What the definition of cash flow statement? And how often dose it prepare? 6 Grasp the preparation of cash flow statement: format, heading and body, classifications 7 Prepare the statement of Owner’s Equity