20XX年年度中级财务报表及会计管理知识学（英文版）.pptVIP

;Explain the uses and limitations of a balance sheet. Prepare a classified balance sheet using the report and account formats. Understand the uses and limitations of an income statement. Prepare a multiple-step income statement. Understand the usefulness of the statement of cash flows. Identify the major classifications of cash flows. Prepare a statement of cash flows.;Balance Sheet; 财务报表是对企业财务状况、经营成果和现金流量的结构性表述。;1、按反应内容分类;Requirement  about preparing Financial Statements; 财务报表中的资产和负债、收入和费用不能相互抵消。下列不属于抵消：; 资产负债表是反映企业某一特定日期财务状况的会计报表。;Most assets and liabilities are reported at histo