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会计的基本问题. 什么是会计? 会计的基本技术是什么? 会计为谁服务? 谁来监督会计不做假账?. 什么是会计 - 两个小故事. 经济实体例子. 06 年初王先生自己投入 50 万元,借他人 30 万元开了一个餐馆; 买铺面房 60 万,卖桌椅、餐具、厨房用具等 20 万。. 年初资产、负债、资本的状况. 资产 负债 投入资本 铺面房: 60 万 桌椅: 15 万 餐具: 5 万 借款: 30 万

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会计的基本问题

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    James O.Winjum1971

    [1]

    • [1]J .O. Winjum. Accounting and the Rise of Capitalism: An Accountants View, Journal of Accounting


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    • --


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    Case:

    • 20018(0557)19992000


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    • 19990.511999123013.972000410102000122937.9975.98440%20000.827


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    1999""20001.83605""


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    1999480200031999561020001.8""


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    • 200189303058010 88%

    • 1998--20007.62


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    9.11

    1985Enron Corporation

    1985200015


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    19902000105910082.029.79890.56800

    JP500


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    2000890.56800

    200122075.09

    20011016 33.84

    20011128 500,

    0.61


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    20011129

    2001122 ,0.26,8002,99%


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    LJMLJM Capital ManagementLJMLJMLJMWachoviaLJMLJM16003.9434


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    -

    ----2000LJMLJMLJMLJMLJM12LJM12


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    IT2000520014.5


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    LJM12LJM200140LJMLJM


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    2001101610shareholder equity1212LJM


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    LJM


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    LJM


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    20061023


    2006 10 23

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