公司理财第五版高等院校双语教材·金融系列-CHAPTER 3( 25页) 精编版.pptVIP

COPYRIGHT?ZHULI Chapter 3 Accounting and finance Objectives Interpret the information contained in the balance sheet, income statement, and statement of cash flows Distinguish between market and book values Explain why income differs from cash flow Understand the essential features of the taxation of corporate and personal income Content The balance sheet The income statement The statement of cash flows Accounting practice and malpractice Taxes Assets The assets represent the uses of cash raised There are two classes of assets Current assets: assets that will soon be used or turned into