了解预算的作用,预算的多种编制方法,重 点掌握全面预算的内容及编制程序

1.利润的构成 财务成果是企业生产经营活动形成的最终的成果,即盈利或亏损

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

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

Differences in Earningsin the U.S. Today The typical physician earns about $200,000a year. The typical police officer earns about$50,000 a year. The typical farm worker earns about$20,000 a year

The Theory of Consumer Choice The theory of consumer choice addresses the following questions: – Do all demand curves slope downward? – How do wages affect labor supply? – How do interest rates affect household saving?

A firm, using two inputs K and L to produce one product, whose production function is 2 / 5 3/ 5 Q = 25L K