英文财务管理概述.ppt

;;;A BRIEF HISTORY OF ACCOUNTINGAND FINANCIAL STATEMENTS;;Balance sheet ;;;;Balance Sheet: Assets;Balance sheet: Liabilities and Equity;Balance Sheet;;;Common Size Balance Sheet;;;Market Value vs. Book Value;;Income statement;Income statement Listed or calculated steps in Accounting;5) Net income = Income after taxes + income (or - Loss) from discontinued operations + income (or - Loss) from extraordinary items+(or -) the effects of changes in accounting principles. In Financial management, the focuses have a little different, they pay much attention to EBIT, EBT, NI and EPS and so on. ;