财务会计学货币资金与交易性金融资产幻灯片.ppt

;How Much Cash Should a Business Have?;How Much Cash Should a Business Have?;How Much Cash Should a Business Have?;The Valuation of Financial Assets;我国企业会计－货币资金;现金;Cash Over and Short;银行存款;银行汇票;　　　支票　　　　　　　信用证;Bank Statements(银行对账单);Reconciling the Bank Statement;Reconciling the Bank Statement;Reconciling the Bank Statement;Reconciling the Bank Statement Example;Outstanding checks totaled $2,417（企业开出）. A $500 check mailed to the bank for deposit had not reached the bank at the statement date. The bank returned a customer’s NSF check for $225 received as payment of an account receivable. The b