第四章第一节主要经营过程和需要设置及主要账户.pptVIP

Fundamental Accounting Bilingual teaching(双语教学） CHAPTER 4 CHAPTER 10 RAN AN 安然 Mainly teaching Accounting、finance and risk management Master degree of MBA on professional accounting from Sydney University T M(618351) E: anneanran@ REVIEWS OF PREVIOUS CHAPTERS Accounting The language of business An information system The basis for decision making Page 9 P1-1 企业的资金分布及存在形态 Page 10 P1-2 企业的资金取得及形成来源 Page 37 P2-2 会计要素项目分类 The Accounting Equation Assets = Equities Assets = liabilities + Owner’s equity (creditors