会计学英语电子版02.pptVIP

Financial Accounting:Tools for Business Decision Making, 4th Ed.;Chapter 2; Identify the sections of a classified balance sheet. Identify and compute ratios for analyzing a company‘s profitability盈利能力. Explain the relationship between a retained earnings statement and a statement of stockholders equity. Identify and compute ratios for analyzing a company‘s liquidity流动性 and solvency偿债能力 using a balance sheet.; Explain the meaning of generally accepted accounting principles.（GAAP) Discuss financial reporting concepts.; Identify the Sections of a Classified Balance Sheet;Classified Balance Sheet;Current Assets;Long-Term Investments;Property, Plant, and Equipment;Depreciation is...;Accumulated Depreciation...;Assets That A Company Depreciates...;Intangible Assets have value because of the exclusive rights or privileges they give the company.;Current Liabilities;Long-Term Liabilities;Stockholders Equity;Ratio Analysis;Ratio Analysis;Ratio Analysis;Ratio Analysis;Ratio Analysis – Use Multiple Measures!;Earnings Per Share;For 2005 Stoneland Corporation reported net income $24,000; net sales $400,000; and average shares outstanding 6,000. There were no preferred stock dividends. What was 2005 earnings per share?;For 2005 Stoneland Corporation reported net income $24,000; net sales $400,000; and average shares outstanding 6,000. There were no preferred stock dividends. What was 2005 earnings per share?;Statement of Retained Earnings;Statement of Retained Earnings;Statement of Stockholders’ Equity;Statement of Stockholders’ Equity;Liquidity Ratios;Working Capital;Current Ratio;Measure the ability of a company to survive over a long period of time; ReviewStatement of Cash Flows;Free Cash Flow;Primary Accounting Setting Body in the U.S.;Financial Accounting Standards Board (FASB);U.S. Government Agency That Oversees Financial Markets;GAAP Are the Rules;Review;Review;Basic Terms;Characteristics of Useful Information;Accounting Assumptions;Accounting Principles; Review; R