通过本章的学习,掌握货币资金的管理与控制;货 币资金在会计报表中的列示;应收票据的核算与贴现; 应收账款的总价法与净价法;应收账款的融资;预付账 款及其他应收款的核算;坏账的计提范围与计提方法

浙江开放大学：《中级会计实务》课程教学资源（模拟试卷及答案）

第一节 财务报告概述 第二节 资产负债表 第三节 利润表 第四节 现金流量表 第五节 所有者权益变动表

1. Introduction (1) Private Corporations(stock and nonstock; open and closed) (2) Public corporations (3) Domestic corporations (4) Foreign corporationsuniversities

1. Classification and Valuation ofInvestments (1) Trading securities (2) Available-for-salesecurities (3) Held-to-maturitydebt securities Intermediate Accounting 12 Investments

1. Classifications of inventory Intermediate Accounting 7 Inventories Inventories are the assets of a company which are :

1. Accounting for cash Intermediate Accounting 6 Cash and Receivables Cash is the resources on hand to meet planned expenditures and emergency situations

1. FASB conceptual framework FASB was given two charges: To develop a conceptual framework ofaccounting theory. To establish standards (GAAP) for financialaccounting practices

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

1. Basic Earnings Per Share Net Income – Preferred Dividends Weighted Average Number of Common Shares Outstanding Intermediate Accounting 14 Earnings Per Share And Retained Earnings