对外经贸会计课件专业英语Chapter .ppt

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1、FINANCIALASSETSChapter71HowMuchCashShouldaBusinessHave?CashandcashEquivalents现金与现金等价物Short-termInvestmentsReceivablesFinancialAssetsCashandthoseassetsthatcanbeeasilyanddirectlyconvertedintocash2HowMuchCashShouldaBusinessHave?AccountsreceivableMarketablesecurities有价证券(short-terminvestments)Cash(and

2、cashequivalents)CollectionsfromcustomersCashpayments“Excess”cashisinvestedtemporarily.Investmentsaresoldascashisneeded.3TheValuationofFinancialAssetsEstimatedcollectibleamount4Cash(现金)CoinsandpapermoneyChecks(支票)Moneyorders汇票/汇款单Travelers’checksBankcreditcardsalesCashisdefinedasanydepositbankswill

3、accept.5CombinedwithcashonbalancesheetReportingCashintheBalanceSheetLiquidshort-terminvestmentsStablemarketvaluesMatureswithin90daysofacquisitionCashEquivalents现金等价物Moneymarketfunds货币市场基金T-billsHigh-gradecommercialpaper6NotavailableforpayingcurrentliabilitiesReportingCashintheBalanceSheetNotacurre

4、ntassetListedasaninvestmentandfunds“Restricted”Cash受限制现金7Bankagreesinadvancetolendmoney.ReportingCashintheBalanceSheetLiabilityisincurredwhenlineofcreditisused.Unusedlineofcreditisdisclosedinnotes.LinesofCredit信用限额8CashManagementAccuratelyaccountforcash.Preventtheftandfraud.Assuretheavailabilityof

5、adequateamountsofcash.Avoidunnecessarilylargeamountsofidlecash.9UsingExcessCashBalancesEfficientlyCashavailableforlong-terminvestmentmaybeusedtofinancegrowthandexpansionofthebusiness,ortorepaydebt.Cashnotneededforbusinesspurposesshouldbedistributedtothecompany’sstockholders.10InternalControlOverCa

6、shSegregateauthorization,custodyandrecordingofcash.Prepareacashbudget.Prepareacontrollistingofcashreceipts.Requiredailydeposits.Makeallpaymentsbycheck.Verifyeveryexpenditurebeforepayment.Promptlyreconcilebankstatements.11CashOverandShort现金溢缺CashOverandShortisdebitedforshortagesandcreditedforoverag

7、es.OnMay5,XBAR,Inc.’scashdrawerwascountedandfoundtobe$10over.12CashdisbursementCheckingaccount/chequeaccount支票账户--Anaccountwiththebankagainstwhichonecandrawchecksforpayments--signaturecard印鉴卡Practice:Issuingachec