中级财务会计英文ch04 .pptxVIP

;Identify items considered as cash. Indicate how to report cash and related items. Define receivables and identify the different types of receivables. Explain accounting issues related to recognition of accounts receivable. Explain accounting issues related to valuation of accounts receivable. Explain accounting issues related to recognition of notes receivable. Explain accounting issues related to valuation of notes receivable. Explain accounting issues related to disposition of accounts and notes receivable. Describe how to report and analyze receivables.;Cash is the resource on hand to meet planned expenditures and emergency situations.;;Cash equivalents are short-term, highly liquid investments that are readily convertible into known amounts of cash and near their maturity (90 days) when purchased. Treasury bills Commercial paper Money market funds;;;9、要学生做的事，教职员躬亲共做；要学生学的知识，教职员躬亲共学；要学生守的规则，教职员躬亲共守。6月-216月-21Saturday, June 12, 2021 10、阅读一切好书如同和过去最杰出的人谈话。23:20:2123:20:2123:206/12/2021 11:20:21 PM 11、一个好的教师，是一个懂得心理学和教育学的人。6月-2123:20:2123:20Jun-2112-Jun-21 12、要记住，你不仅是教课的教师，也是学生的教育者，生活的导师和道德的引路人。23:20:2123:20:2123:20Saturday, June 12, 2021 13、He who seize the right moment, is the right man.谁把握机遇，谁就心想事成。6月-216月-2123:20:2123:20:21June 12, 2021 14、谁要是自己还没有发展培养和教育好，他就不能发展培养和教育别人。12 六月 202111:20:21 下午23:20:216月-21 15、一年之计，莫如树谷；十年之计，莫如树木；终身之计，莫如树人。六月 2111:20 下午6月-2123:20June 12, 2021 16、提出一个问题往往比解决一个更重要。因为解决问题也许仅是一个数学上或实验上的技能而已，而提出新的问题，却需要有创造性的想像力，而且标志着科学的真正进步。2021/6/12 23:20:2123:20:2112 June 2021 17、儿童是中心，教育的措施便围绕他们而组织起来。11:20:21 下午11:20 下午23:20:216月-21 1、Genius only means hard-working all ones life. (Mendeleyer, Russian Chemist)? 天才只意味着终身不懈的努力。21.5.265.26.202108:3008:30:57May-2108:30 2、Our destiny offers not only the cup of despair, but the chalice of opportunity. (Richard Nixon, American President )命运给予我们的不是失望之酒，而是机会之杯。二〇二一年五月二十六日2021年5月26日星期三 3、Patience is bitter, but its fruit is sweet. (Jean Jacques Rousseau , French thinker)忍耐是痛苦的，但它的果实是甜蜜的。08:305.26.202108:305