会计英语2祥解.pptVIP

Ch2 accounting for assets (Ⅰ) content §2.1 Cash and internal control over cash transaction §2.2 Accounts receivable notes receivable §2.3 Inventories Assets Asset is an economic resource controlled by the enterprise as a result of past events and from which future economic benefits are expected to flow to the enterprise. §2.1 cash and internal control over cash transaction 1. Basic definitions: Cash—is money on deposit in banks and any items that a bank will accept for deposit. §2.1 cash and internal control over cash transaction forms: ? coins ? paper money ? check