logo

您所在位置网站首页 > 海量文档  > 经济企管 > 会计财务

会计英语Project 3 Foundations What skills shall an accountant need.ppt 47页

本文档一共被下载: ,您可全文免费在线阅读后下载本文档。

  • 支付并下载
  • 收藏该文档
  • 百度一下本文档
  • 修改文档简介
全屏预览

下载提示

1.本站不保证该用户上传的文档完整性,不预览、不比对内容而直接下载产生的反悔问题本站不予受理。
2.该文档所得收入(下载+内容+预览三)归上传者、原创者。
3.登录后可充值,立即自动返金币,充值渠道很便利
3.3.3 Accounting for Manufacturing Project 3 Foundations: What skills shall an accountant need? * Calculation in Manufacturing Cost: (1) Prepaid rent (2) Depreciation (3) Salaries owed 3.3.4 Accounting for Selling In an enterprise, selling its product means that the product’s values and the operating results can be realized. During the selling course, sales revenue flows in, and both cost of sales and selling overhead generate with the related tax payments. As a result, it’s important for the enterprise to record properly its sales revenue and cost of goods sold, which is necessary for its managers and users of the financial statements. Project 3 Foundations: What skills shall an accountant need? 3.3.4 Accounting for Selling Project 3 Foundations: What skills shall an accountant need? * Accounting for Sales Revenue * Accounting for Cost of Goods Sold (2) (1) 3.3.5 Accounting for Financial Results Financial results refer to the profits that a company makes in a certain accounting period. When accountants calculate the profit, it is always classified into three types, namely operating profit, total profit and net profit, and in this book Total Profit is seen as the taxable item. The relationships among them can be shown as follows: Total profit = Operating profit + Non-operating income - Nonbusiness expenditure Net profit = Total profit - Income tax payable Income tax payable = Total profit × Tax ratio Project 3 Foundations: What skills shall an accountant need? Project 4 Tasks: What tasks shall an accountant perform? Project 3 Foundations: What skills shall an accountant need? Foundations: What skills shall an accountant need? 1. To understand the classification of accounting elements and setup of accounting equations; 2. To learn to express account titles in English as well as how to design accounts and apply the double-entry system; 3. To master accounting skills; to learn how to calculate the financing, supplies, production, sales and other financial results

发表评论

请自觉遵守互联网相关的政策法规,严禁发布色情、暴力、反动的言论。
用户名: 验证码: 点击我更换图片

?2010-2013 www.yksjbg.com在线文档投稿赚钱网. All Rights Reserved 蜀ICP备08101938号

香港正版挂牌之全篇_王中王心水论坛_六肖期期准免费公开_六肖中特碼