Receivables and Short-Term Investments课件.pptVIP

;Learning Objective 1;Short-Term Investments;Held-to-Maturity Investments;Trading Investments;Short-Term Investments;Short-Term Investments;Short-Term Investments;Reporting on the Balance Sheetand the Income Statement;Accounts and Notes Receivable;Accounts Receivable;Learning Objective 2;Establishing Internal ControlOver Accounts Receivable;Learning Objective 3;The Allowance Method;The Allowance Method;Methods for Estimating Uncollectibles;Percent-of-Sales;Percent-of-Sales;Percent-of-Sales;Aging-of-Receivables;Aging-of-Receivables;Aging-of-Receivables;Aging-of-Receivables;Writing OffUncolle