会计学原理约翰·j·怀尔德版上海交通大学15.pptVIP

Chapter 15;Chap 15. Investments and International Operations;Classes of and Reporting for Investments;Basics of Investments;Basics of Investments;Classes of and Reporting for Investments;Basics of Accounting for Investments;Basics of Accounting for Investments;Basics of Accounting for Investments;Basics of Accounting for Investments;Accounting Basics for Equity Securities;Accounting Basics for Equity Securities;Accounting Basics for Equity Securities;Accounting Basics for Equity Securities;Recorded at cost at acquisition Interest revenue recorded as accrued (debt securities) Dividends recorded as revenue (equity securities) Carrying amount is adjusted to Market Value each period.;Matrix, Inc. purchased 1,000 shares of Apex, Inc. at $5 per share during 2008. At December 31, 2008, the shares had increased in value to $9.50 per share. ;{;{;Original investment is recorded at cost. The investment account is increased by a proportionate share of investee’s earnings. The investment account is decreased by dividends received.;Investment in Equity Securities with Significant Influence;Investment in Equity Securities with Significant Influence;Investment in Equity Securities with Significant Influence;Investment in Equity Securities with Controlling Influence;Accounting Summary for Investments in Securities;Comprehensive Income;Components of Return on Total Assets;杜邦分析：总资产报酬率 （ROA）;苏宁 vs. 国美;杜邦分析;苏宁 vs. 国美;苏宁 vs. 国美;Return on Equity (ROE);Du Pont Identity for ROE;苏宁 vs. 国美;Investments in International Operations;Each country uses its own currency for internal economic transactions. To make transactions in another country, units of that country’s currency must be acquired. The cost of those currencies is called the exchange rate.;As the relative strength of a country’s economy changes . . .;Chapter 16;Chap 16. Reporting the Statement of Cash Flows;How does a company obtain its cash?;How did the business fund its operations?;; The Stateme