Cash costs of Accounting Education Courses-毕业论文翻译.docVIP

Cash costs of Accounting Education Courses [Abstract] accounting students not only master of accounting theory, but also have some management skills, so as to meet the social demands for qualified personnel. In Specialized Courses, through the cash cost of learning, the knowledge should be extended so that students and enhanced. [Keywords:] the opportunity cost of cash-flow of optimal cash holdings For each person, the cash is no stranger, and for accounting students to learn is more often a problem. In practice, the accountant is not only a good mind for business accounts, manage accounts, but also to act as good staff of enterprises. in learning financial management, students not only aware of the cash cost, but also made clear the importance of cash management. In the classroom, I start from life, and guide students to discuss the following issues: you can use the cash to do? How do you get your cash “live” together? How to deal with inflation? We should first learn the basic theory book . Cash is the most liquid currency assets, an enterprise in the course of business that exists in monetary form part of the assets of the enterprise an important part of current assets. Corporate cash generally have the following three motives: transactions motive (to buy materials, pay wages, etc.), prevention of motivation (in order to prevent accidents), the speculative motive (invest in securities). That is why the cash cost of production of enterprises generally consists of three parts. 1. Holding costs Opportunity cost of holding cost is also called, is an enterprise in cash and give up the increase in investment income and the corresponding administrative costs. 2. Switching costs Conversion cost is the purchase of corporate securities for cash and the transfer of securities in exchange for cash to pay transaction costs, that is, between the cash conversion with the cost of marketable securities. 3. Shortage cost