Financial Accounting - Wiley Home财务会计-威利家.ppt

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2018-04-17 发布于江西
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Financial Accounting - Wiley Home财务会计-威利家.ppt

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1 Discuss why corporations invest in debt and stock securities. 2 Explain the accounting for debt investments. 3 Explain the accounting for stock investments. 4 Describe the use of consolidated financial statements. 5 Indicate how debt and stock investments are valued and reported on the financial statements. 6 Distinguish between short-term and long-term investments. At the end of their operating cycles, many companies may have temporarily idle cash on hand pending the start of the next operating cycle. Until the cash is needed in operations, these companies may invest the excess funds to earn interest and dividends. The relationship of temporary investments to the operating cycle is depicted below. ILLUSTRATION 13-2WHY CORPORATIONS INVEST Temporary investments are securities, held by a company, that are 1 readily marketable and 2 intended to be converted into cash within the next year or operating cycle, whichever is longer. Investments that do not meet both criteria are classified as long-term investments. 54,000 54,000 3,000 3,000 3,000