会计学原理-英文课件2.pptVIP

Exercises – Match Items to F/S Categories (1) A/R (make sales on account, on credit) (2) Purchase supplies on an open account (3) Dividend (4) Dividend Payable (5) Income Tax Expense (6) Interest Revenue (7) Prepaid Rent (8) COGS (9) Contributed Capital (10) Cash Flow from Operations (11) Wage Payable (12) Retained Earnings (13) Inventory Exercises – True/False Questions Chapter 2 Investing and Financing Decisions and the Balance Sheet Understanding the Business Learning Objectives Accounting focuses on the events that have an economic impact on the entity, called transaction. Nature o