chp2酒店财务会计准则.pptVIP

2.3.1 Balance Sheet（资产负债表） Reports the assets, liabilities, and stockholders equity at a specific date. 2.3.2 Income statement（损益表） Presents the revenues and expenses and resulting net income (or net loss) for a specific period of time. 2.3.3 Retained earnings statement （留存收益表） Summarizes the changes in retained earnings for a specific period of time. 2.3.4 Statement of cash flows Summarizes information concerning the cash inflows (receipts) and outflows (payments) for a specific period of time. Exercises 1-10 The End! See you! * 会计通用准则，是财务报表最基本的游戏规则。为了向全世界资本市场参与者和财务报表使用者提供一套