独资权益与合伙权益 股东权益 企业的性质与组织形式

其他流转税 所得税 增值税

负债的性质与分类 非流动负债 负债分析 流动负债

 了解企业的类型及其存货的种类  掌握制造业存货成本的构成及会计处理  理解实地盘存制与永续盘存制及存货盘存的会计处理  掌握发出存货成本的计价方法  掌握期末存货成本的计价  了解存货管理的评价与控制

第一节财务会计报告编制准备概述 第二节账项调整 第三节对账与结帐 第四节会计工作底稿

Efficiency v. Equity – Efficiency means society gets the most that it can from its scarce resources. – Equity means the benefits of those resources are distributed fairly among the members of society

International Trade What determines whether a countryimports or exports a good? Who gains and who loses from free tradeamong countries? What are the arguments that people usedto advocate trade restrictions?

“In this world nothing is certain but death and taxes.” . . . Benjamin Franklin 0 20 40 60 80 100 1789 Taxes paid in Ben Franklin’s time accounted for 5 percent of the average American’s income

海南大学：《会计学原理》课程教学大纲 ACCOUNTING PRINCIPLES

Factors of Production Factors of production are the inputs used to produce goods and services