这个话题将会由多个博文组成,包括现金流量表、损益表、资产负债表、一般公认会计准则(GAAP)会计、审计,以及财务报表分析。
This will be a multi-post effort and will include posts on cash flow, profit and loss, balance sheets, GAAP accounting, audits, and financial statement analysis.
一家公司的会计账从一份会计科目表开始,存在两类会计账户:损益类账户和资产负债类账户,会计科目表包括了以上两种。
The accounting books of a company start with a chart of accounts. There are two kinds of accounts; income/expense accounts and asset/liability accounts.
接下来的三个部分更深入地研究决策技巧,比如损益平衡分析、不确定事项会计,以及多属性方法。
The next three sections go more deeply into decision techniques, such as break-even analysis, accounting for uncertainty, and multi-attribute methods.
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