第一节 会计变更概述 第二节 会计政策变更——我国 第三节 会计估计变更 第四节 会计差错更正 第五节 资产负债表日后事项

1.Describe the usefulness of a conceptual framework. 2.Describe the FASB's efforts to construct a conceptual framework. 3.Understand the objectives of financial reporting. 4.Identify the qualitative characteristics of accounting information. 5.Define the basic elements of financial statements. 6.Describe the basic assumptions of accounting. 7.Explain the application of the basic principles of accounting. 8.Describe the impact that constraints have on reporting accounting information

第一节 存货及其分类（自学为主） 第二节 存货的初始计价 第三节 发出存货的计价 第四节 计划成本法和估价法 第五节 存货的期末计价 第六节 存货清查

第一节 固定资产概述（自学） 第二节 固定资产的取得与计价 第三节 固定资产折旧 第四节 固定资产后续支出（自学） 第五节 固定资产减值 第六节 固定资产处置

第一节 投资目的与分类（自学） 第二节 短期投资 第三节 长期债权投资 第四节 长期股权投资 第五节 长期投资减值

1.Understand the uses and limitations of an income statement. 2.Prepare a single-step income statement. 3.Prepare a multiple-step income statement. 4.Explain how to report irregular items. 5.Explain intraperiod tax allocation. 6.Identify where to report earnings per share information. 7.Prepare a retained earnings statement. 8.Explain how to report other comprehensive income

1.Describe property,plant,and equipment. 2.Identify the costs to include in initial valuation of property, plant,and equipment. 3.Describe the accounting problems associated with self- constructed assets. 4.Describe the accounting problems associated with interest capitalization. 5.Understand accounting issues related to acquiring and valuing plant assets. 6.Describe the accounting treatment for costs subsequent to acquisition. 7.Describe the accounting treatment for the disposal of property, plant,and equipment

1.Identify accounting topics where the time value of money is relevant. 2.Distinguish between simple and compound interest. 3.Use appropriate compound interest tables. 4.Identify variables fundamental to solving interest problems. 5.Solve future and present value of 1 problems. 6.Solve future value of ordinary and annuity due problems. 7.Solve present value of ordinary and annuity due problems. 8.Solve present value problems related to deferred annuities and bonds. 9.Apply expected cash flows to present value measurement

1.Understand basic accounting terminology. 2.Explain double-entry rules. 3.Identify steps in the accounting cycle. 4.Record transactions in journals,post to ledger accounts, and prepare a trial balance. 5.Explain the reasons for preparing adjusting entries. 6.Prepare financial statement from the adjusted trial balance. 7.Prepare closing entries. 8.Explain how to adjust inventory accounts at year-end

一、单项选择题（从备选答案中选出一个正确答案，每小题 1 分，共 10 分） 1、某企业 2003 年 6 月 8 日将所收甲公司 2003 年 3 月 10 日签发并经银行承兑的 商业汇票到银行申请贴现。该票据的面值为 20000 元，票面年利率为 5%，期限 为 120 天（到期日为 7 月 8 日）。已知银行的贴现年利率为 6%，则该企业收到 的贴现金额为（ ）元。 A.20000 元 B.20231.67 元 C.21500 元 D.19000 元