单元-II折旧 - 原因 - 计算折旧方法 - 直线方法,平衡方法减少和年金方法 - 比率分析 - 用途和局限性 - 比率分类 - 流动性,盈利能力,财务和周转比率 - 仅简单问题。UNIT-III Funds Flow Analysis – Funds From Operation, Sources and Uses of Funds, Preparation of Schedule of Changes in Working Capital and Funds Flow Statements – Uses and Limitations - Cash Flow Analysis – Cash From Operation – Preparation of Cash Flow Statement – Uses and Limitations – Distinction between Funds flow and Cash Flow – only simple problems UNIT-IV Marginal Costing - Marginal cost and Marginal costing - Importance - Break-even Analysis - Cost Volume Profit Relationship – Application of边际成本核算技术,确定销售价格,制造或购买,接受外交订单,决定销售组合。
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