年度中级财务报表及会计管理知识学（英文版）(62页)详解：.pptVIP

Financial Statements Chapter 15 Explain the uses and limitations of a balance sheet. Prepare a classified balance sheet using the report and account formats. Understand the uses and limitations of an income statement. Prepare a multiple-step income statement. Understand the usefulness of the statement of cash flows. Identify the major classifications of cash flows. Prepare a statement of cash flows. Balance Sheet Classification Exercise Income Statement Earnings Per Share= Single-Step Multiple-Step Statement of Cash Flows The Statement of Stockholder’s Equity End of Chapter 15 24 6 1. On the