個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
Note on Understanding Financial Statements
內容大綱
Discusses some basic concepts of financial statements, including the balance sheet and what it measures, the nature of some specific assets and liabilities, the income statement and what it measures, the creation of owners' equity, and the basis for changes in it. Also addresses several fundamental accounting concepts (entity, dual aspect, money measurement, cost, realization), and some basic accounting and finance matters, including the nature of an account, leverage, unmeasured value, and depreciation.