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  • 8/8/2019 Fin Lecture 4

    1/17

    1

    -1

    : ., ., .

    : ACCO 2020

    : 3: 24

    : 48

    : I

    4: ,

  • 8/8/2019 Fin Lecture 4

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    2

    !!!

    .

  • 8/8/2019 Fin Lecture 4

    3/17

    3

    4: ,

    ,

    , ,

    ,

    ,

  • 8/8/2019 Fin Lecture 4

    4/17

    4

    4: ,

    ,

    ,

    ,

    .

  • 8/8/2019 Fin Lecture 4

    5/17

    5

    4: ,

    - ,

    -

    , ,

  • 8/8/2019 Fin Lecture 4

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    6

    4: ,

    -Accounts receivable

    -Notes receivable

  • 8/8/2019 Fin Lecture 4

    7/17

    7

    4: ,

    ,

    - ,

    .

    :

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    8

    4: ,

    420000 600000 2/10 n/60 .

    600000 588000

    600000 588000

    / 420000 / 420000

    420000 420000

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    9

    4: ,

    60% .

    352800 352800/ 7200 352800

    360000

    30% .

    180000 180000

    180000 176400/ / 3600

    1200

    . / / 1200

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    10/17

    10

    4: ,

    .

    = -

  • 8/8/2019 Fin Lecture 4

    11/17

    11

    4: ,

    / /

    / /

  • 8/8/2019 Fin Lecture 4

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    12

    4: ,

    8000000 . 2000000 , 25000 . 6000000 .

    . 2%- :

    160000 160000

    /80000002%/

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    13

    4: ,

    . 5%

    /40000005%=200000

    / . 175000 ./200000-25000/

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    14/17

    14

    4: ,

    .

    175000 175000

  • 8/8/2019 Fin Lecture 4

    15/17

    15

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    -

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    :

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    16

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    ()

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  • 8/8/2019 Fin Lecture 4

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    17

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    :

    2006

    : .. 1995

    1999

    .... 2001

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    : .

    2006

    ., .-

    ,

    http://www.amazon.com/books/intermediate accounting

    http://www.amazon.com/books/http://www.amazon.com/books/