第八章无形资产与其他资产 本章结构 1.无形资产 2.其他资产

第七章账户分类 一、概述 二、基本账户 三、调整账户 四、业务账户

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

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

第一章绪论 第一节会计的产生和发展 第二节会计的目标和内容 第三节会计的职能作用 第四节会计准则

第一节 资金筹集的核算 第二节 供应过程的核算

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

Types of Imperfectly Competitive Markets Monopolistic Competition – Many firms selling products that are similar but not identical. Oligopoly – Only a few sellers, each offering a similar or identical product to the others

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