金融学院本科课程教学大纲 2.Goodwil Patents 4.Trademarks and trade names Franchise oles and def e(RD costs 1 Measurine reporting in vestment in Common Shares 本章教学要求：c 本章重点、难点：Method of computing depreciation.Measuring&Reporting Investment 本章习题要点：Determining the cost of plant and cquipment,Methd of computing depreeiation,Measuring& Reporting Investment UNIT 6 Liabilities Lesson 16 Current Liabilities 1.Account payable 2 Notes pavable Lesson 17Long-tem Liabilities 1.Bonds pavable 2.Morigage noes payable 3.Pension plans 4.Estimated liabilities 5.Contingent liabilities 本童教学要 outMajorcaiegoriesofliabilitiesandascountineliabilities 本華 3 Trea 19Retained Earnings and Dividend 1 Retained eaming 2 Cash dividend 本章教学要求：_leam about Owners'equity in corporation and single proprietorships、Changes of owners'equity 本章重点、难点：_Cash dividend、Stock dividend 本章习想要点：Preparing Accounting enries about Cash dividend and Stock dividend UNIT 8 Revenue and Expense Lesson 20 Revenues 1.Commission revenue 2.Interest revenue 3.Service revenue Lesson21Expenses 1.Salary expense 2.Advertising expense 254金融学院本科课程教学大纲 254 2. Goodwill 3. Patents 4. Trademarks and trade names 5. Franchises 6. Copyrights 7. Other intangibles and deferred charges 8. Research and development （R&D） costs Lesson 15 Long-term Investments 1. .Measuring & Reporting Investment in Common Shares 2. Measuring & Reporting Bond Investment 本章教学要求：learn about Nature of plant and equipment、Major categories of plant and equipment、Intangible Assets、 Measuring & Reporting Bond Investment 本章重点、难点：Method of computing depreciation、Measuring & Reporting Investment 本章习题要点：Determining the cost of plant and equipment, Method of computing depreciation, Measuring & Reporting Investment UNIT 6 Liabilities Lesson 16 Current Liabilities 1. Account payable 2. Notes payable Lesson 17 Long-term Liabilities 1. Bonds payable 2. Mortgage notes payable 3. Pension plans 4. Estimated liabilities 5. Contingent liabilities 6. Deferred credits 本章教学要求：learn about Major categories of liabilities and accounting liabilities 本章重点、难点：accounting policies、financial instruments 本章习题要点：Major categories of liabilities and accounting liabilities, Preparing Accounting entries about them. UNIT 7 Owner’s Equity Lesson 18 Capital Stock and Treasury Stock 1. Common stock 2. Preferred stock 3. Treasury stock Lesson 19 Retained Earnings and Dividend 1. Retained earnings 2. Cash dividend 3. Stock dividend 本章教学要求：learn about Owners’ equity in corporation and single proprietorships、Changes of owners’ equity 本章重点、难点：Cash dividend、Stock dividend 本章习题要点：Preparing Accounting entries about Cash dividend and Stock dividend UNIT 8 Revenue and Expense Lesson 20 Revenues 1. Commission revenue 2. Interest revenue 3. Service revenue Lesson 21 Expenses 1. Salary expense 2. Advertising expense