1. Conceptual Overview of Liabilities Liabilities are probable future sacrifices of economic benefits arising from present obligations of a company to transfer assets or provide services to other entities in the future as a result of past transactions or events

There is generally a higher degree of uncertainty regarding the future benefits that may be derived. Their value is subject to wider fluctuations because it may depend to a considerable extent on competitive conditions

Intermediate Accounting 8 Property, Plant And Equipment I. Classification as property, plant and equipment To be included in the property, plant, and equipment category, an asset must have three characteristics:

1. Concepts of income Intermediate Accounting 4 The Income Statement and Income Recognition Capital Maintenance Concept Under this concept, corporate income for a period of time is the amount that may be paid to stockholders during that period and still enable the corporation to be as well off at the end of the period as it was at the beginning

1. Conceptual overview and uses of the Statement of Cash Flows Intermediate Accounting 5 The Statement of Cash Flows A statement of cash flows is a financial statement of a company that shows the cash inflows, cash outflows, and net change in cash from its operating, investing, and financing activities during an accounting period, in a manner that reconciles the company's beginning and ending cash balances

An item of information to be recognized as an element (i.e. formally recorded and reported in the body of the financial statements), an item must

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为了保证企业管理信息化工作能够顺利开展,并达到预期的目标和效果,企业在管理 信息系统的建设过程当中,必须遵循一定的步骤,并关注企业管理信息化建设工作的主要 环节,此外,还要采取科学的方法,以吸取经验和教训,少走弯路

第一节工瓷核算系统的分析与设计 第二节_固定资产核算系统的分析与设让 第三节成本子系统

第三章 总账子系统 第四章 销售与应收账款子系统 第五章 采购、应付账款与存货子系统