 Gross profit and cost of goods sold  The basic concepts of inventory accounting  Cost of merchandise acquired  Principal inventory valuation methods  The importance of gross profits

 The role of Accounting  Users of Accounting Information  The history of Accounting  Types of Business Organizations  Accounting Concepts and Principles

《会计学》课程教学资源（文献资料）专业词汇中英文对照

1. Accounting for cash Intermediate Accounting 6 Cash and Receivables Cash is the resources on hand to meet planned expenditures and emergency situations

1. Introduction (1) Private Corporations(stock and nonstock; open and closed) (2) Public corporations (3) Domestic corporations (4) Foreign corporationsuniversities

1. Classification and Valuation ofInvestments (1) Trading securities (2) Available-for-salesecurities (3) Held-to-maturitydebt securities Intermediate Accounting 12 Investments

1. Classifications of inventory Intermediate Accounting 7 Inventories Inventories are the assets of a company which are :

1. FASB conceptual framework FASB was given two charges: To develop a conceptual framework ofaccounting theory. To establish standards (GAAP) for financialaccounting practices

一、Course nature and objective 二、 Teaching methods 三、 Test requirements and form 四、 Scoring system 五、Brief contents

1. Basic Earnings Per Share Net Income – Preferred Dividends Weighted Average Number of Common Shares Outstanding Intermediate Accounting 14 Earnings Per Share And Retained Earnings