会计信息及资本市场介绍.ppt

When I was a student…北大28楼222 Guohua Jiang (姜国华） When you think of accountants, what image comes up to your mind? The Father of Accounting-Luca Pacioli (1445-1517) He wrote a famous mathematics book In one chapter he invented double-entry accounting system He taught Leonardo Da Vinci perspective and proportionality. The knowledge was used to paint “the Last Supper” Dow Jones Industrial Average 1930-2002 DJIA, NASDAQ 1990-2002 Back to Square One: DJIA 1998-2002 D or Dot.bomb-NASDAQ 1998-2002 The Three Major Stock Exchanges The Regulator of U.S. Stock Market SEC, the Securities and Exchange