 7.1 The relationship between an asset’s value & its price  7.2 Value maximization & financial decisions  7.3 The law of one price & arbitrage  7.4 Arbitrage & the law of one price  7.5 Interest rates & the law of one price  7.6 Exchange rates & triangular arbitrage  7.7 Valuation using comparables  7.8 Valuation Models  7.9 Accounting measures of value  7.10 How information is reflected in security prices  7.11 The efficient markets hypothesis

第四章复式记账 复习思考题 1.何谓单式记账法?单式记账法有何特征? 2.何谓复式记账法?复式记账法有何特征?什么说复式记账法是一种科学记账方法? 3.何谓借贷记账法?其基本内容主要包括哪些方面?

第十章会计核算形式 复习思考题 1、什么是会计循环?它由哪些基本步骤构成? 2、什么是会计核算形式?建立会计核算形式的要求是什么? 3、会计循环与会计核算形式关系如何? 4、在记账凭证核算形式下,应设置哪些会计凭证和会计账簿?其账务处理程序如何?

 4.1 compounding  4.2 the frequency of compounding  4.3 present value and discounting  4.4 alternative discounted cash flow decision rules  4.5 multiple cash flows  4.6 annuities  4.7 perpetual annuities  4.8 loan amortization  4.9 exchange rates and time value of money  4.10 inflation and discounted cash flow analysis  4.11 taxes and investment decision

 3.1 Functions of Financial Statements  3.2 Review of Financial Statement  3.3 Market values v. Book Values  3.4 Accounting v. Economic Measures of Income  3.5 Return on Shareholders v. Return on Book Equity  3.6 Analysis Using Financial Ratios  3.7 The Financial Planning Process  3.8 Constructing a Financial Planning Model  3.9 Growth & the Need for External Financing  3.10 Working Capital Mgmt.  3.11 Liquidity & Cash Mgmt

 2.1 What is a Financial System?  2.2 The Flow of Funds  2.3 The Functional Perspective  2.4 Financial Innovation & the “Invisible Hand”  2.5 Financial Markets  2.6 Financial Market Rates  2.7 Financial Intermediaries  2.8 Financial Infrastructure and Regulation  2.9 Governmental & Quasi- Governmental Organizations

第三章会计科目与会计账户 复习思考题 1.何谓会计科目?何谓会计账户?二者关系如何? 2.会计账户具有怎样的基本结构?各类账户在结构上有何特点? 3.会计科目的设置应遵循哪些基本原则? 4.设置会计账户的基本理论依据是什么?怎样理解?

第一节 会计核算组织程序概述 第二节 记账凭证核算组织程序 第三节 汇总记账凭证核算组织程序 第四节 科目汇总表核算组织程序 第五节 日记总账核算组织程序

第一节 会计工作组织的基本内容 第二节 会计机构与会计人员 第三节 会计职业道德 第四节 会计岗位责任制 第五节 会计工作的组织形式

第九章会计账簿 复习思考题 1.何谓会计账簿?会计帐簿的作用? 2.如何对会计帐簿分类? 3.会计帐簿有哪些基本要素? 4.我国企业、行政事业单位为何一般都设置现金、银行存款日记账?