通过本章的学习，了解存货的范围；掌握 存货的计价方法，包括存货取得的计价、存 货发出的计价及期末存货的计价；理解并掌 握存货历史成本计价方法在特定条件下对企 业资产负债表和利润表的影响；掌握实际成 本计价法与计划成本计价法下存货收入、发 出与结存的会计处理

第一节 财务会计概述 第二节 企业会计准则和会计制度

Using financial measures of performance we investigate the sources of value creation in the U.S. brewing industry between 1969 and 1979. We find that market share gains in this industr at this time are not correlated with changes in value and that the performance of individual leading firms is highly correlated. Our interpretation is that the success of building

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Mr. President, Mr. Speaker, Members of the Congress of the United States: The gravity of the situation which conf ronts the world today necessitates my appearance before a joint session of the Congress. The foreign policy and the national security of this country are involved. One aspect of the present situation, which I present to you at this time for your consideration and decision, concerns Greece and Turkey. The United States has received f rom the Greek Government an urgent appeal for financial and economic assistance

Structure When to sell an asset? –Rate-of-return Arbitrage Taxation of asset returns Applications Financial intermediaries

1. Conceptual overview and uses of the Statement of Cash Flows Intermediate Accounting 5 The Statement of Cash Flows A statement of cash flows is a financial statement of a company that shows the cash inflows, cash outflows, and net change in cash from its operating, investing, and financing activities during an accounting period, in a manner that reconciles the company's beginning and ending cash balances

An item of information to be recognized as an element (i.e. formally recorded and reported in the body of the financial statements), an item must

一、Course nature and objective 二、 Teaching methods 三、 Test requirements and form 四、 Scoring system 五、Brief contents

Assets An asset is a commodity that provides a flow of services over time. E.g. a house, or a computer. A financial asset provides a flow of money over time -- a security