Chap_07(已翻译)(1).ppt - Lecture 7 Financial Assets 金融资 � 7-1 Financial Assets 金融资� Financial assets are a company’s most liquid

Chap_07(已翻译)(1).ppt - Lecture 7 Financial Assets...

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7-1 Lecture 7 Financial Assets 金融资
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7-2 Financial Assets Financial Assets 金融资产 金融资产 Financial assets are a company’s most liquid resources 金融资产是一个企业流动性最 强的资源 Not just cash, but also those assets easily and directly convertible into known amounts of cash, including 不仅指现金,也 指容易直接变成定额现金的资产,包括 Cash 现金 short-term investments (marketable securities) 短期投资(有价证券) and receivables (应收款项)
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7-3 How Much Cash Should a How Much Cash Should a Business Have? Business Have? 一个企业应当 一个企业应当 有多少现金? 有多少现金? 应收账款 现金以及现金等价物 可交易证券 “ 多余”现金进 行投资 卖掉投资获得现金
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7-4 The Valuation of Financial Assets The Valuation of Financial Assets 金融资产的估值 金融资产的估值 Estimated collectible amount 预计可收回的金额 Estimated collectible amount 预计可收回的金额
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7-5 Cash Cash 现金 现金 Coins and paper money 硬币和纸币 Checks 支票 Money orders 邮政汇票 Travelers’ checks 旅行支票 Bank credit card sales 行信用卡销售 Cash is defined as any deposit banks will accept. 现金的定义是任 何银行可以接受 的存款
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7-6 Reporting Cash in the Reporting Cash in the Balance Sheet Balance Sheet 在资产负债表 在资产负债表 中报告现金 中报告现金 Cash Equivalents 现金等价物 Restricted Cash 限制用途的现 Lines of Credit 信贷额度
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7-7 Cash Management Cash Management 现金管 现金管 Accurately account for cash. 准确核算现 Prevent theft and fraud. 防止盗窃和欺诈 行为 Assure the availability of adequate amounts of cash. 保证充足的现金供应 Prevent unnecessarily large amounts of idle cash. 避免不必要的大量闲置现金 Accurately account for cash. 准确核算现 Prevent theft and fraud. 防止盗窃和欺诈 行为 Assure the availability of adequate amounts of cash. 保证充足的现金供应 Prevent unnecessarily large amounts of idle cash. 避免不必要的大量闲置现金
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7-8 Internal Control Over Cash Internal Control Over Cash 现金的内部控制 现金的内部控制 Segregate authorization, custody and recording of cash. 现金的支配权、保管和记录三者分离 Prepare a cash budget (or forecast). 准备现金预算 (或预测) Prepare a control listing of cash receipts. 准备一 张现金收取的控制清单 Require daily deposits. 要求每日存款 Make all payments by check. 用支票支付所有的款项 Require that every expenditure be verified before payment. 要求在付款前确认每笔开支 Promptly reconcile bank statements. 及时协调银行 对账单 Segregate authorization, custody and recording of cash. 现金的支配权、保管和记录三者分离 Prepare a cash budget (or forecast).
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  • Spring '19
  • Dai Guoqiang

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