第1节会计信息与资本市场介绍.pptx

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When I was a student… 北大28楼222;University of California, Berkeley (加州大学伯克利分校);When you think of accountants, what image comes up to your mind?;The Father of Accounting-Luca Pacioli (1445-1517);;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;The current SEC commissioners ;Who issue American Accounting Standards;International Accounting Standards;“Big Four” International Accounting Firms;;国内股市(A、B股)上市速度与上市公司数量 (自1990年12月上海、深圳成立证券交易所至今);;总市值与交易总额 (亿元);公司融资手段;股票筹资额和银行贷款增加额的比率;两市加权平均净资产收益率;基金、居民储蓄以及流通市值规模对比; 各国股票市值占GDP的比重 ;QFII一览表(截止日期2003年9月17日) ;2002年末各国共同基金资产规模 (单位:10亿美元) ;Auditor Opinions;General Electric 2001 Annual Report (10K);The users of financial statements;Financial Accounting and Tax Accounting;Investing Motto;Goals of this course;Goals of this course;Analyst Reports;Earnings Management: Rao, Teoh, Wong, Review of Accounting Studies, 1998;Earnings restatements – Min Wu, HKUST;;;Accounting-based Valuation;Accounting-based Valuation-2;How important is accounting information?;How important is accounting information? (F);How important is accounting information?;How important is accounting information? (F);Value Investing;Participate!;Read a lot!;You are expected to:;Be creative;Accounting concepts and principles;Entity concept;Reliability principle (objectivity principle) ;Historical Cost Principle;Going-concern concept;Stable-of-monetary-unit concept ;Conservatism principle ;Conservatism principle - examples;Accrual Accounting;Financial Statements;What accounts go where?;Financial Statements;Financial Statement: Income Statement;;;;For more about basic financial accounting, go to course website and read ‘A premier on accounting

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