chp1酒店财务会计入门课件.ppt

;邓桂枝dengguizhi244@ QQ:634091841;About Textbook;Contents of the whole textbook;Contents of the whole textbook;;Suggested Readings;Our Assessment Summary;About the Mid-term Exam;About the Final Exam;How to use the study aids in this book?;The Navigator;Chapter 1 Hospitality Accounting in Action ;Chapter 1 Hospitality Accounting in Action ;Glossary;Generally accepted accounting principles (GAAP) General manager Hospitality financial and technology professionals (HFTP) Liabilities Managerial accounting Monetary unit assumption;National restaurant association (NRA) Net income Net loss Partnership Proprietorship Revenues Securities and Exchange Commission (SEC) Stockholder‘s equity;The Uniform System of Accounts for the Lodging Industry The Uniform System of Accounts for Restaurants The Uniform System of Financial Reporting for Clubs;;;;;Business Transaction;;Branches of Accounting;1.2 The Building Blocks of Accounting;雷曼兄弟——500亿美元变相贷款;1865年美国南北???争结束后至20世纪20年代，美国逐步从一个农业国转变为新兴的工业国。雷曼兄弟公司也逐步从一家商品经纪人公司发展为涉足证券交易、商业银行和投资银行业务的公司，并于1887年成为纽约商品交易所成员。 ????2007年，雷曼兄弟公司净收入、净利润和每股收益连续4年创历史新高。 ????据统计，截至2008年5月，雷曼兄弟公司拥有资产达6390亿美元，持有1105亿美元高级无担保票据、1260亿美元次级无担保票据和50亿美元初级票据。 ????2007年夏美国次贷危机爆发后，雷曼兄弟公司因持有大量抵押贷款证券，资产大幅缩水，公司股价在次贷危机后的一年之内大幅下跌近95%。公司财报显示，截至2008年第三季度末，总股东权益仅为284亿美元。 ;1.2.1 Ethics;1.2.2 GAAP;1.2.2 GAAP;1.2.3 Forms of Business Organization;1.2.4 Basic Accounting Equation;1.2.4 Basic Accounting Equation;Assets;Liabilities;Stockholders’ Equity;Revenues＞expenses;*;1.2.5 The accounting cycle;1.5 The accounting cycle;1.5 The accounting cycle;1.2.6 The Uniform Systems of Accounts and Financial Reporting;1.2.7 The accounting function in the hospitality industry;1.2.7 The accounting function in the hospitality industry;1.2.7 The accounting function in the hospitality industry;Three Major Fields of the Accounting Profession;