财务会计英文版 07 PPT
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会计学(第七版)课件：财务报表分析
周转率等指标，鉴于其原理与上述指标无异，此处从略。Βιβλιοθήκη 1613.4 盈利能力分析
❖ 在评价获利能力时，常用的指标是资产报酬率、净资产报酬率、 销售毛利率和销售净利率。对于股份公司而言，还可以计算其 每股收益。
❖ 一、资产报酬率 资产报酬率（return on assets；ROA）是企业在一定时期 内的净利润与资产平均额的比率。其计算公式为：资产报酬 率=净利润÷平均资产总额×100%。 显然，资产报酬率越高，说明企业的获利能力越强。
13
Continued
❖ 【例13—3】甲公司与乙公司2010年的营业成本均为24 000 000元。前者平 均存货为3 000 000元，后者的平均存货为4 000 000元，试评价二者的管理 效率。
❖ 甲公司的存货周转率=24 000 000÷3 000 000=8 ❖ 乙公司的存货周转率=24 000 000÷4 000 000=6 ❖ 就上述指标而言，甲公司的管理效率高于乙公司。
15
Continued
❖ 【例13—4】甲公司与乙公司2010年实现的主营业务收入均为36 000 000元。 前者的应收账款平均余额为3 000 000元，后者的应收账款平均余额为2 000 000元，试评价二者的管理效率。
❖ 甲公司的总资产周转率=36 000 000÷3 000 000=12 ❖ 乙公司的总资产周转率=36 000 000÷2 000 000=18 ❖ 就上述指标而言，乙公司的管理效率高于甲公司。 ❖ 参照上述比率的分析思路，有的教科书中提到了固定资产周转率、流动资产
12
Continued
❖ 二、存货周转率 存货周转率（inventory turnover）是企业一定时期的营业 成本与平均存货的比率。其计算公式为：存货周转率=营业 成本÷平均存货。其中，平均存货=（期初存货余额+期末存 货余额）÷2。 存货周转率越高，说明存货周转得越快，营运资金占用在存 货上的金额也会越少。但是，存货周转率过高，也可能说明 企业管理方面存在一些问题，如存货数量过少、甚至经常缺 货，或者采购次数过于频繁，批量太小等。 存货周转率过低，常常意味着企业在产品销售方面存在一定 的问题，但也有可能是企业增大库存的结果。具体分析时， 需结合产品竞争态势等实际情况作出判断。
❖ 在评价获利能力时，常用的指标是资产报酬率、净资产报酬率、 销售毛利率和销售净利率。对于股份公司而言，还可以计算其 每股收益。
❖ 一、资产报酬率 资产报酬率（return on assets；ROA）是企业在一定时期 内的净利润与资产平均额的比率。其计算公式为：资产报酬 率=净利润÷平均资产总额×100%。 显然，资产报酬率越高，说明企业的获利能力越强。
13
Continued
❖ 【例13—3】甲公司与乙公司2010年的营业成本均为24 000 000元。前者平 均存货为3 000 000元，后者的平均存货为4 000 000元，试评价二者的管理 效率。
❖ 甲公司的存货周转率=24 000 000÷3 000 000=8 ❖ 乙公司的存货周转率=24 000 000÷4 000 000=6 ❖ 就上述指标而言，甲公司的管理效率高于乙公司。
15
Continued
❖ 【例13—4】甲公司与乙公司2010年实现的主营业务收入均为36 000 000元。 前者的应收账款平均余额为3 000 000元，后者的应收账款平均余额为2 000 000元，试评价二者的管理效率。
❖ 甲公司的总资产周转率=36 000 000÷3 000 000=12 ❖ 乙公司的总资产周转率=36 000 000÷2 000 000=18 ❖ 就上述指标而言，乙公司的管理效率高于甲公司。 ❖ 参照上述比率的分析思路，有的教科书中提到了固定资产周转率、流动资产
12
Continued
❖ 二、存货周转率 存货周转率（inventory turnover）是企业一定时期的营业 成本与平均存货的比率。其计算公式为：存货周转率=营业 成本÷平均存货。其中，平均存货=（期初存货余额+期末存 货余额）÷2。 存货周转率越高，说明存货周转得越快，营运资金占用在存 货上的金额也会越少。但是，存货周转率过高，也可能说明 企业管理方面存在一些问题，如存货数量过少、甚至经常缺 货，或者采购次数过于频繁，批量太小等。 存货周转率过低，常常意味着企业在产品销售方面存在一定 的问题，但也有可能是企业增大库存的结果。具体分析时， 需结合产品竞争态势等实际情况作出判断。
财务会计理论(第7版)课件：有效证券市场
快变得信息丰富 – 那么，没有人会费心去收集信息等 – 因此逻辑上不一致
>> Continued
4-4
价格的信息含量 (续)
• 避免逻辑不一致的方法
– 噪声交易
• 噪声预期值 = 0 • 股价仍然有效，但在预期价值意义上
– 在噪声交易的情况下，股价具有部分信息含量
• 噪声交易可能导致股价偏离其有效价值 • 恢复投资者收集信息的动机
– 低估计风险，尽可能接近公司的基本价值的股价是有成本效 率的。
4 - 13
估计风险图示
4 - 14
4.7 正常运转的证券市场的社会意义
• 在资本主义经济中，将稀缺资本分配给竞争的需求方是通 过市场价格实现的。
– 拥有生产性资本项目的公司应该得到高股价（低资本成本）的回报， 反之亦然
• 如果股价反映基本价值，资本配置是最有效的
• 有效性是理论上的理想
– 第6章讨论了实际证券市场与这一理想有多接近的问题
4-2
4.3 有效证券市场对财务报告的意义
• W.H.Beaver论文《FASB的目标应该是什么？》 Journal of Accountancy (1973)
– 完全披露，包括会计政策 – 会计政策无关紧要（除非现金流量影响） – “天真”的投资者受到价格保护 – 会计人员与其他信息提供者的竞争
– 股价越接近基本价值（即如果市场运行良好），社会越富裕
» Continued
4 - 15
正常ห้องสมุดไป่ตู้转的证券市场的社会意义 (续)
• 财务报告的社会作用
– 帮助市场运行良好
• 最大化公开信息量 • 受成本效益约束
• 证券市场有效性提高了财务报告的社会作用
>> Continued
4-4
价格的信息含量 (续)
• 避免逻辑不一致的方法
– 噪声交易
• 噪声预期值 = 0 • 股价仍然有效，但在预期价值意义上
– 在噪声交易的情况下，股价具有部分信息含量
• 噪声交易可能导致股价偏离其有效价值 • 恢复投资者收集信息的动机
– 低估计风险，尽可能接近公司的基本价值的股价是有成本效 率的。
4 - 13
估计风险图示
4 - 14
4.7 正常运转的证券市场的社会意义
• 在资本主义经济中，将稀缺资本分配给竞争的需求方是通 过市场价格实现的。
– 拥有生产性资本项目的公司应该得到高股价（低资本成本）的回报， 反之亦然
• 如果股价反映基本价值，资本配置是最有效的
• 有效性是理论上的理想
– 第6章讨论了实际证券市场与这一理想有多接近的问题
4-2
4.3 有效证券市场对财务报告的意义
• W.H.Beaver论文《FASB的目标应该是什么？》 Journal of Accountancy (1973)
– 完全披露，包括会计政策 – 会计政策无关紧要（除非现金流量影响） – “天真”的投资者受到价格保护 – 会计人员与其他信息提供者的竞争
– 股价越接近基本价值（即如果市场运行良好），社会越富裕
» Continued
4 - 15
正常ห้องสมุดไป่ตู้转的证券市场的社会意义 (续)
• 财务报告的社会作用
– 帮助市场运行良好
• 最大化公开信息量 • 受成本效益约束
• 证券市场有效性提高了财务报告的社会作用
英文版财务会计PPT 1
– Cash – Accounts receivable – Merchandise inventory – Furniture – Land
Copyright © 2007 Prentice-Hall. All rights reserved
19
Claims to the Assets
• Liabilities – economic obligations payable to an individual or organization outside the business
13
Reliability (Objectivity) Principle
• Accounting information is based on the most reliable data available
– Verifiable – Free from bias – Individuals would arrive at similar conclusions
– Formulated by Financial Accounting Standards Board (FASB)
Copyright © 2007 Prentice-Hall. All rights reserved
11
GAAP
• Primary objective of financial accounting – provide information that is useful for making investment and lending decisions
Copyright © 2007 Prentice-Hall. All rights reserved
12
Copyright © 2007 Prentice-Hall. All rights reserved
19
Claims to the Assets
• Liabilities – economic obligations payable to an individual or organization outside the business
13
Reliability (Objectivity) Principle
• Accounting information is based on the most reliable data available
– Verifiable – Free from bias – Individuals would arrive at similar conclusions
– Formulated by Financial Accounting Standards Board (FASB)
Copyright © 2007 Prentice-Hall. All rights reserved
11
GAAP
• Primary objective of financial accounting – provide information that is useful for making investment and lending decisions
Copyright © 2007 Prentice-Hall. All rights reserved
12
英文版财务会计PPT 1(1)
– Cash – Accounts receivable – Merchandise inventory – Furniture – Land
英文版财务会计PPT 1(1)
Claims to the Assets
• Liabilities – economic obligations payable to an individual or organization outside the business
Owner’s Equity
OWNER’S EQUITY
INCREASES
OWNER’S EQUITY DECREASES
Owner Investments
Owner Withdrawals
Owner’s Equity
Revenues
Expenses
英文版财务会计PPT 1(1)
Revenues
• Amounts earned by delivering goods or services to customers
英文版财务会计PPT 1(1)
Decision Makers
• Individuals • Businesses • Investors • Creditors • Taxing Authorities
英文版财务会计PPT 1(1)
Financial vs. Managerial Accounting
Entity Concept
• Accounting Entity – organization that stands apart as a separate economic unit
英文版财务会计PPT 1(1)
Reliability (Objectivity) Principle
英文版财务会计PPT 1(1)
Claims to the Assets
• Liabilities – economic obligations payable to an individual or organization outside the business
Owner’s Equity
OWNER’S EQUITY
INCREASES
OWNER’S EQUITY DECREASES
Owner Investments
Owner Withdrawals
Owner’s Equity
Revenues
Expenses
英文版财务会计PPT 1(1)
Revenues
• Amounts earned by delivering goods or services to customers
英文版财务会计PPT 1(1)
Decision Makers
• Individuals • Businesses • Investors • Creditors • Taxing Authorities
英文版财务会计PPT 1(1)
Financial vs. Managerial Accounting
Entity Concept
• Accounting Entity – organization that stands apart as a separate economic unit
英文版财务会计PPT 1(1)
Reliability (Objectivity) Principle
《财务会计英语》课件
演讲人姓名
Definition of Financial Accounting
Summary: Financial Accounting is a process of recording, categorizing, and summarizing financial transactions and events in a systematic manager to provide information about the financial position, performance, and changes in the financial position of an entity to interested parties
Cost calculation and expense allocation
Summary: Formulation of cost sharing standards Detailed description: Develop reasonable cost allocation standards and allocate indirect expenses to specific cost objects. The formulation of cost sharing standards should consider relevant factors, such as direct labor, machine hours, etc., to ensure the rationality and accuracy of cost sharing. At the same time, the allocation standards should be regularly evaluated and adjusted to reflect changes in the company's business and the actual occurrence of expenses.
Definition of Financial Accounting
Summary: Financial Accounting is a process of recording, categorizing, and summarizing financial transactions and events in a systematic manager to provide information about the financial position, performance, and changes in the financial position of an entity to interested parties
Cost calculation and expense allocation
Summary: Formulation of cost sharing standards Detailed description: Develop reasonable cost allocation standards and allocate indirect expenses to specific cost objects. The formulation of cost sharing standards should consider relevant factors, such as direct labor, machine hours, etc., to ensure the rationality and accuracy of cost sharing. At the same time, the allocation standards should be regularly evaluated and adjusted to reflect changes in the company's business and the actual occurrence of expenses.
中级财务会计英文版课件 内部控制 Internal Control-----Financial Accounting
• EFT system on page 346.
• Business insight on page 346.
REVIEW QUESTION
The use of pre-numbered checks in disbursing cash is an application of what internal control principle?
Human Element
A system is only as good as the people operating it.
Collusion
Two people may conspire to override a control
• Do it on page 341.
STUDY OBJECTIVE 3
ESTABLISHING THE FUND
• Two steps to establish a petty cash fund
1 appoint a responsible custodian who will be responsible 2 determine the size of the fund (to cover 3-4 weeks)
INTERNAL CONTROL FOR CASH RECEIPTS
• Register tapes, remittance advices and deposit slips
• Cash should be stored in safes and bank vaults • Access to storage areas should be limited to authorized personnel • Cash registers should be used in executing over-the-counter receipts
会计英语财务会计
目录分析
当我们翻开《会计英语财务会计》这本书时，首先映入眼帘的就是目录。目 录是一本书的导航图，它概括了书中的主题和章节，为读者提供了整体的概览。 因此，对于想要深入了解这本书的读者来说，对目录的分析是至关重要的。
从目录中我们可以看到，《会计英语财务会计》这本书的内容覆盖了会计学 的多个方面，包括财务会计的基础知识、财务报表的编制、资产、负债、所有者 权益、收入、费用以及利润等。这些内容都是财务会计的核心知识点，因此可以 看出这本书具有较强的系统性。
会计英语财务会计
读书笔记
01 思维导图
03 精彩摘录 05 目录分析
目录
02 内容摘要 04 阅读感受 06 作者简介
思维导图
本书关键字分析思维导图ຫໍສະໝຸດ 英语报表财务
财务
方便
实际
能力
会计
会计
读者 学习
业务
英语
运用
处理
专业英语
理解
帮助
教材
内容摘要
内容摘要
《会计英语财务会计》是一本专门针对会计专业英语学习的教材，旨在帮助读者掌握财务会计专 业英语的基本知识和技能，提高在实际工作中运用英语处理会计业务的能力。 本书主要介绍了财务会计的基本概念、会计准则、财务报表、资产、负债、所有者权益、收入、 费用和利润等会计要素的核算与报告，同时还涉及了会计报表的分析和利用。全书采用英汉对照 的方式，既方便读者理解英文表达方式，又能加深对中文会计术语的理解。 本书的特点在于注重实用性和可操作性，通过丰富的案例和实际操作练习，帮助读者更好地掌握 会计英语的实际运用。书中还提供了大量的词汇和短语，方便读者查阅和学习。 《会计英语财务会计》是一本非常实用的教材，适合会计专业的学生、从业人员以及对会计英语 感兴趣的读者阅读和学习。通过学习本书，读者可以全面了解财务会计专业英语的基本知识和技 能，提高在实际工作中运用英语处理会计业务的能力，为未来的职业发展打下坚实的基础。
财务会计概念与应用英文版Lectu
Cash. . . . . . . . . . . . . . . . . . . . . . . .
3,600,000
Hale Waihona Puke Torecordbuilding
.
and
land
acquired
for
$3,600,00101.
Depreciation
• Depreciation
– The process of cost allocation that assigns the original cost of plant and equipment to the periods benefited.
100,000
.
To record annual payment under capital lease.
9
Assets Acquired by
Self Construction
• Self-constructed assets
– Recorded at cost.
– Include all expenditures incurred to build the asset and make it ready for its intended use.
Lease Liability. . . . . . . . . . . . . . . . . . 14,864
Interest Expense. . . . . . . . . . . . . . . . 85,136
Cash. . . . . . . . . . . . . . . . . . . . . . . .
•The owner of property that is leased (rented) to another party.
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– deposit in transit – outstanding checks
Accounting, 5/E GUOWEI HUST 7 - 14
华中科技大学管理学院
The Bank Reconciliation
Items on a bank statement and not recorded by the business:
Interna华l中科C技大o学管n理t学r院ols for e-Commerce
Stolen credit card numbers Computer virus and Trojan horses
Impersonation of companies
Accounting, 5/E GUOWEI HUST 7 - 8
Equal amounts Accounting, 5/E GUOWEI HUST 7 - 24
华中科技大学管理学院
Service charge
12
Adjusted book balance
$ 66,525
Accounting, 5/E GUOWEI HUST 7 - 23
The Ban华k中科R技大e学c管理o学n院 ciliation Example
Balance per books $66,525
Balance per bank $66,525
华中科技大学管理学院
Internal Control, Managing Cash, and Making Ethical Judgments Chapter 7
Accounting, 5/E GUOWEI HUST 7 - 1
华中科技大学管理学院
Objective 1 Define internal control.
Accounting, 5/E GUOWEI HUST 7 - 2
华中科技大学管理学院
Internal Control
What is internal control? It is the organizational plan and all the
related measures that an entity adopts to… – safeguard assets, – encourage adherence to company policies, – promote operational efficiency, and... – ensure accurate and reliable accounting
The Internet Firewall Corporate Intranet
Network Computers
Accounting, 5/E GUOWEI HUST 7 - 10
The L华i中m科技大it学a管理t学io院 ns of Internal Control
Most internal control measures can be circumvented or overcome.
华中科技大学管理学院
The Bank Reconciliation
What are two records of a business’s cash? 1 Cash account in the business’s own general
ledger. 2 The bank statement which tells the actual
Accounting, 5/E GUOWEI HUST 7 - 20
The Ban华k中科R技大e学c管理o学n院 ciliation Example
Sahita’s books indicates a cash balance of $66,647.
A deposit of $11,250 was mailed to the bank on June 30.
Accounting, 5/E GUOWEI HUST 7 - 6
华中科技大学管理学院
Separation of Duties
Separation of operations from accounting Separation of the custody of assets from accounting
Documents used to control a bank account include:
– signature card – deposit ticket – check – bank statement – bank reconciliation
Accounting, 5/E GUOWEI HUST 7 - 12
records. Accounting, 5/E GUOWEI HUST 7 - 3
华中科技大学管理学院
Internal Control
Operational Controls Financial Reporting Controls
Accounting, 5/E GUOWEI HUST 7 - 4
Interna华l中科C技大o学管n理t学r院ols for e-Commerce
What is an encryption? It is the primary method of achieving
confidentiality in e-commerce. Plain-text messages are rearranged by some
mathematical process. The encrypted message cannot be read by
anyone who does not know the process.
Accounting, 5/E GUOWEI HUST 7 - 9
Interna华l中科C技大o学管n理t学r院ols for e-Commerce
Maker writes check
to payee.
Maker’s bank pays the check.
Payee’s bank sends check to maker’s bank.
Payee deposits check
in bank.
Accounting, 5/E GUOWEI HUST 7 - 16
Checks issued in June for $8,000 have not yet been paid by the bank.
Accounting, 5/E GUOWEI HUST 7 - 21
The Ban华k中科R技大e学c管理o学n院 ciliation Example
Balance per bank, June 30 Add deposit in transit
Separation of the authorization of transactions from the custody of related assets
Separation of duties within the accounting function Accounting, 5/E GUOWEI HUST 7 - 7
Collusion is when two or more employees work as a team with the purpose to defraud the firm.
Accounting, 5/E GUOWEI HUST 7 - 11
The Ban华中k科技A大学c管理c学o院unt as a Control Device
It indicated the following: The bank balance was $63,275. The bank had collected a note receivable
from one of Sahita’s customers in the amount of $1,325.
Accounting, 5/E GUOWEI HUST 7 - 19
The Ban华k中科R技大e学c管理o学n院 ciliation Example
The bank paid the electric bill of $1,500. There was a $200 check returned for NSF. Interest earned on the account was $265. Bank service charges were $12.
Accounting, 5/E GUOWEI HUST 7 - 18
The Ban华k中科R技大e学c管理o学n院 ciliation Example
At the beginning of July, Sahita, Inc. received the June’s bank statement.
Less outstanding check Adjusted bank balance
$63,275
11,250 $74,525
8,000 $66,525
Accounting, 5/E GUOWEI HUST 7 - 22
The Ban华k中科R技大e学c管理o学n院 ciliation Example
The Paths Th华a中t科技T大学w管理o学院Checks Take (NFS Check)
Maker’s bank sends the worthless
check back to payee’s bank.
Maker’s bank balance is not sufficient to pay the check.
Payee’s bank decreases payee’s
balance.
Payee holds worthless
Accounting, 5/E GUOWEI HUST 7 - 14
华中科技大学管理学院
The Bank Reconciliation
Items on a bank statement and not recorded by the business:
Interna华l中科C技大o学管n理t学r院ols for e-Commerce
Stolen credit card numbers Computer virus and Trojan horses
Impersonation of companies
Accounting, 5/E GUOWEI HUST 7 - 8
Equal amounts Accounting, 5/E GUOWEI HUST 7 - 24
华中科技大学管理学院
Service charge
12
Adjusted book balance
$ 66,525
Accounting, 5/E GUOWEI HUST 7 - 23
The Ban华k中科R技大e学c管理o学n院 ciliation Example
Balance per books $66,525
Balance per bank $66,525
华中科技大学管理学院
Internal Control, Managing Cash, and Making Ethical Judgments Chapter 7
Accounting, 5/E GUOWEI HUST 7 - 1
华中科技大学管理学院
Objective 1 Define internal control.
Accounting, 5/E GUOWEI HUST 7 - 2
华中科技大学管理学院
Internal Control
What is internal control? It is the organizational plan and all the
related measures that an entity adopts to… – safeguard assets, – encourage adherence to company policies, – promote operational efficiency, and... – ensure accurate and reliable accounting
The Internet Firewall Corporate Intranet
Network Computers
Accounting, 5/E GUOWEI HUST 7 - 10
The L华i中m科技大it学a管理t学io院 ns of Internal Control
Most internal control measures can be circumvented or overcome.
华中科技大学管理学院
The Bank Reconciliation
What are two records of a business’s cash? 1 Cash account in the business’s own general
ledger. 2 The bank statement which tells the actual
Accounting, 5/E GUOWEI HUST 7 - 20
The Ban华k中科R技大e学c管理o学n院 ciliation Example
Sahita’s books indicates a cash balance of $66,647.
A deposit of $11,250 was mailed to the bank on June 30.
Accounting, 5/E GUOWEI HUST 7 - 6
华中科技大学管理学院
Separation of Duties
Separation of operations from accounting Separation of the custody of assets from accounting
Documents used to control a bank account include:
– signature card – deposit ticket – check – bank statement – bank reconciliation
Accounting, 5/E GUOWEI HUST 7 - 12
records. Accounting, 5/E GUOWEI HUST 7 - 3
华中科技大学管理学院
Internal Control
Operational Controls Financial Reporting Controls
Accounting, 5/E GUOWEI HUST 7 - 4
Interna华l中科C技大o学管n理t学r院ols for e-Commerce
What is an encryption? It is the primary method of achieving
confidentiality in e-commerce. Plain-text messages are rearranged by some
mathematical process. The encrypted message cannot be read by
anyone who does not know the process.
Accounting, 5/E GUOWEI HUST 7 - 9
Interna华l中科C技大o学管n理t学r院ols for e-Commerce
Maker writes check
to payee.
Maker’s bank pays the check.
Payee’s bank sends check to maker’s bank.
Payee deposits check
in bank.
Accounting, 5/E GUOWEI HUST 7 - 16
Checks issued in June for $8,000 have not yet been paid by the bank.
Accounting, 5/E GUOWEI HUST 7 - 21
The Ban华k中科R技大e学c管理o学n院 ciliation Example
Balance per bank, June 30 Add deposit in transit
Separation of the authorization of transactions from the custody of related assets
Separation of duties within the accounting function Accounting, 5/E GUOWEI HUST 7 - 7
Collusion is when two or more employees work as a team with the purpose to defraud the firm.
Accounting, 5/E GUOWEI HUST 7 - 11
The Ban华中k科技A大学c管理c学o院unt as a Control Device
It indicated the following: The bank balance was $63,275. The bank had collected a note receivable
from one of Sahita’s customers in the amount of $1,325.
Accounting, 5/E GUOWEI HUST 7 - 19
The Ban华k中科R技大e学c管理o学n院 ciliation Example
The bank paid the electric bill of $1,500. There was a $200 check returned for NSF. Interest earned on the account was $265. Bank service charges were $12.
Accounting, 5/E GUOWEI HUST 7 - 18
The Ban华k中科R技大e学c管理o学n院 ciliation Example
At the beginning of July, Sahita, Inc. received the June’s bank statement.
Less outstanding check Adjusted bank balance
$63,275
11,250 $74,525
8,000 $66,525
Accounting, 5/E GUOWEI HUST 7 - 22
The Ban华k中科R技大e学c管理o学n院 ciliation Example
The Paths Th华a中t科技T大学w管理o学院Checks Take (NFS Check)
Maker’s bank sends the worthless
check back to payee’s bank.
Maker’s bank balance is not sufficient to pay the check.
Payee’s bank decreases payee’s
balance.
Payee holds worthless