会计英语

张念念

目录

  • 1 Introduction to Accounting
    • 1.1 What is Accounting
    • 1.2 The History and Development of Accounting
    • 1.3 The Role of Accounting
    • 1.4 The Qualitative Characteristics of Financial Information
    • 1.5 Accounting Elements and Accounting Equation
  • 2 Basic Accounting Standards
    • 2.1 Accounting Underlying Assumptions
    • 2.2 Accounting Basis
    • 2.3 Accounting Principles
  • 3 Recording Transactions
    • 3.1 Types of Transactions
    • 3.2 Source Documents
    • 3.3 Accounting Cycle
    • 3.4 The Ledger Accounts
    • 3.5 Chart of Accounts
    • 3.6 Double-Entry Accounting
    • 3.7 Recording Transactions in a Journal
    • 3.8 Posting from Journal to Ledger
    • 3.9 Trial Balance
    • 3.10 Correcting Errors
  • 4 Current and Non-current Asset
    • 4.1 Basic Concepts of Asset
    • 4.2 Current Asset
    • 4.3 Non-current Asset
  • 5 Current and Non-current Liability
    • 5.1 Basic Concepts of Liability
    • 5.2 Current Liability
    • 5.3 Non-current Liability
  • 6 Owner's Equity
    • 6.1 Forms of Business Organization
    • 6.2 Basic Concepts of Stock
    • 6.3 Ordinary Shares and Preference Shares
    • 6.4 Dividend
    • 6.5 Owner's Equity
  • 7 Revenue and Expense
    • 7.1 Revenue
    • 7.2 Revenue from Sales
    • 7.3 Common Types of Transaction
    • 7.4 Expense
  • 8 Basic Financial Statements
    • 8.1 Statement of Financial Position
    • 8.2 Income Statement
    • 8.3 Statement of Cash Flow
  • 9 Financial Management
    • 9.1 Working Captial Management
    • 9.2 Investment Appraisal
    • 9.3 Business Finance
  • 10 Audit and Assurance
    • 10.1 Internal Control
    • 10.2 Substantive Procedure
    • 10.3 Review and Reporting
Business Finance

9.3 Business Finance

1. Short-term Sources of Finance

Short-term finance is usually needed for businesses to run their day to day operations including payment of wages to employees, inventory ordering and supplies.    

  • Short-term Loan

  • Trade Credit

  • Leasing

2. Long-term Sources of Finance

  • Debt      

  • Equity