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1、International BusinessKey DefinitionsChapter Nine:Accounting and Financial Management in the International BusinessChapter Outline:I.Accounting in the International Business1.Introduction2.Accounting Standards3.Accounting systemsII.Financial Management in the International Business1.Investment decis
2、ions2.Financing decisionsKey definition No.1会计会计是商业语言，它提供了公司与投资人、债权人和政府沟通其财务状况的方法。Accounting,the language of business,provides the means for firms to communicate theirfinancial positions to investors,creditors,and the government.Key definition No.2会计标准会计标准是编制财务报表的规则。Accounting standards are rules fo
3、r preparing financial statements.Key definition No.3资产负债表资产负债表，也称为财务状况表，它计量了在某个会计期结束时公司的财务状况。Balance Sheet,also called statement of financial position,measures companys financial positionat the moment in time when the accounting period ends.Key definition No.4利润表，利润表，也称为经营表,它计量了企业经营业绩，并报告了收入和利得、费用和损
4、失Income Statement,also called statement of operations,measures business operating performanceand reports revenues and gains,expenses and losses.Key definition No.5现金流量表现金流量表报告了经营活动、投资活动和融资活动导致的现金流入和现金的支付。The statement of cash flows reports cash receipts and cash payments in each of three categories:operating activities,investing activities and financing activities.Key definition No.6财务管理财务管理重点讨论三种类决策：投资决策、融资决策和资金管理。Financial management focuses on three types of decisions:investment,financing,and moneymanagement.