双语会计学第一章(2014秋法商).ppt

NetSolutions Statement of Cash Flows For the Month Ended November 30, 2009 ) Financial Statements Cash flows from operating activities: Cash received from customers $ 7,500 Deduct cash payments for expenses and payments to creditors 4,600 Net cash flow from operating activities $ 2,900 Cash flows from investing activities: Cash payments for acquisition of land (20,000) Cash flows from financing activities: Cash received as owner’s investment $25,000 Deduct cash withdrawal by owner 2,000 Net cash flow from financing activities 23,000 Net cash flow and Nov. 30, 2002 cash balance $5,900 NetSolutions Statement of Cash Flows For the Month Ended November 30, 2009 Financial Statements Cash flows from operating activities: Cash received from customers $ 7,500 Deduct cash payments for expenses and payments to creditors 4,600 Net cash flow from operating activities $ 2,900 Cash flows from investing activities: Cash payments for acquisition of land (20,000 Cash flows from financing activities: Cash received as owner’s investment $25,000 Deduct cash withdrawal by owner 2,000 Net cash flow from financing activities 23,000 Net cash flow and Nov. 30, 2002 cash balance $5,900 ) Illustrative Problem P22-23 This is the last slide in Chapter 1. Chapter 1 Introduction to Accounting and Business Ability application 4-step process Self-examination questions (doing them independently) Illustrative problem (understanding thoroughly) Problems solving (solving 2 problems each chapter) Key points (Translating Each line) About Final Exam Type of Exam: Closed Book Exam Format of Paper: Five types of questions Translation (20 marks) (focusing on “Key Points”) Terms matching (20 marks) (mainly from “Key Terms”) Multiple choice(20 marks) (from “Multiple choice ”) Simple accounting Practice(15-20 marks) Complex accounting Practice (20-25 marks) (The exam will contribute 70% of your tota