西方财务会计课件.ppt

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1、WesternAccountingTheoryandPracticeCourseDiscriptionThethickerthetextbook,themoredifficulttheexam?Page22019年度注册会计师全国统一考试各科合格率分别为：会计12.87%；审计13.22%；财务成本管理14.50%；经济法16.69%；税法17.34%。2019年度所有科目的平均合格率为14.93%，与2019年度的平均合格率相当。2019年度注册会计师全国统一考试各科合格率分别为：会计12.66%；审计8083人，13.95%；财务成本管理13466人，18.41%；经济法2063

2、6人，17.09%；税法11249人，11.08%。2019年度所有科目的平均合格率为14.64%，与2019年度的平均合格率相当。2019年度注册会计师全国统一考试各科合格率分别为：会计10.79%；审计15.06%；财务成本管理15.26%；经济法17.98%；税法13.56。2019年度所有科目的平均合格率为14.53%，与2019年度的平均合格率相当。Page3Thethickerthetextbook,themoredifficulttheexam?Page4TEXTBOOKFinancial&ManagerialAccounting:ThebasisforBusiness

3、DecisionsPage5TEXTBOOKFinancial&ManagerialAccounting:ThebasisforBusinessDecisionsTHISSEMESTER…Chapter1Chapter2Chapter3Chapter4Chapter5Chapter14Chapter15Page6FASTREVIEWFOCUSONCASESTUDYANDPRACTICEChapter1Accounting:InformationforDecisionMakingChapterOpenerBEARSTEARNSLiquidityfailurePage7Subprimem

4、ortgage:Atypeofmortgagethatisnormallymadeouttoborrowerswithlowercreditratings.AccountingJokeAmantakesaballoonrideatalocalcountryfair.Afiercewindsuddenlykicksup,causingtheballoontoviolentlyleavethefairandcarryitsoccupantoutintothecountryside.Page8AccountingJokeLandinginafarmer'sfield,themanisleft

5、withnocluehowfarhehasflownortowhere.Page9AccountingJokeSeeingamanwalkingdownthestreet,hecriesout:"Excuseme,sir,canyoutellmewhereIam?"Eyeingthemanintheballoonthepasserbysays:"Youareinadownedballooninafarmer'sfield.”"Youmustbeanaccountant,sir,"repliedtheballoon'sunhappyresident.Page10AccountingJok

6、e"Howcouldyoupossibleknowthat?"askedthepasser-by.“Becausewhatyouhavetoldmeisabsolutelycorrect,butofabsolutelynousetomenow,"answeredtheballoonist.Page11AccountingJokeTheaccountantsays"Youmustbeamanager.“Theballoonistsays"Howwouldyouknowthat?"Theaccountantreplies,"Becauseyoudon'tknowwhereyouare,yo

7、udon'tknowwhereyou'regoing,andyouareexactlywhereyouwere10minutesagobutsomehowit'snowmyfault!"Page12Accounting:LanguageofBusinessWhatisaccounting??Torecordthebook?Reporting?Costmanagement?Financialanalysis?Planning?Budgeting?