对外经贸会计课件_专业英语Cha

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1、Slide7-1FINANCIALASSETSChapter7Slide7-2HowMuchCashShouldaBusinessHave?CashandcashEquivalents现金与现金等价物Short-termInvestmentsReceivablesFinancialAssetsCashandthoseassetsthatcanbeeasilyanddirectlyconvertedintocashSlide7-3HowMuchCashShouldaBusinessHave?AccountsreceivableMarketablesecuritie

2、s有价证券(short-terminvestments)Cash(andcashequivalents)CollectionsfromcustomersCashpayments“Excess”cashisinvestedtemporarily.Investmentsaresoldascashisneeded.Slide7-4TheValuationofFinancialAssetsEstimatedcollectibleamountSlide7-5Cash(现金)CoinsandpapermoneyChecks(支票)Moneyorders汇票/汇款单Trave

3、lers’checksBankcreditcardsalesCashisdefinedasanydepositbankswillaccept.Slide7-6CombinedwithcashonbalancesheetReportingCashintheBalanceSheetLiquidshort-terminvestmentsStablemarketvaluesMatureswithin90daysofacquisitionCashEquivalents现金等价物Moneymarketfunds货币市场基金T-billsHigh-gradecommercia

4、lpaperSlide7-7NotavailableforpayingcurrentliabilitiesReportingCashintheBalanceSheetNotacurrentassetListedasaninvestmentandfunds“Restricted”Cash受限制现金Slide7-8Bankagreesinadvancetolendmoney.ReportingCashintheBalanceSheetLiabilityisincurredwhenlineofcreditisused.Unusedlineofcreditisdiscl

5、osedinnotes.LinesofCredit信用限额Slide7-9CashManagementAccuratelyaccountforcash.Preventtheftandfraud.Assuretheavailabilityofadequateamountsofcash.Avoidunnecessarilylargeamountsofidlecash.Slide7-10UsingExcessCashBalancesEfficientlyCashavailableforlong-terminvestmentmaybeusedtofinancegrowt

6、handexpansionofthebusiness,ortorepaydebt.Cashnotneededforbusinesspurposesshouldbedistributedtothecompany’sstockholders.Slide7-11InternalControlOverCashSegregateauthorization,custodyandrecordingofcash.Prepareacashbudget.Prepareacontrollistingofcashreceipts.Requiredailydeposits.Makeall

7、paymentsbycheck.Verifyeveryexpenditurebeforepayment.Promptlyreconcilebankstatements.Slide7-12CashOverandShort现金溢缺CashOverandShortisdebitedforshortagesandcreditedforoverages.OnMay5,XBAR,Inc.’scashdrawerwascountedandfoundtobe$10over.Slide7-13CashdisbursementCheckingaccount/chequeaccoun

8、t支票账户--Anacc