通过本章学习,理解固定资产的特点,掌 握固定资产的确认条件,了解固定资产的分类, 掌握固定资产取得及处置的核算,掌握固定资 产折旧及减值的核算

通过本章学习,理解存货的核算范围和确认标准; 掌握确认存货确认和计量的基本要求;掌握发岀存货的 各种计价方法及其优缺点;了解存货计价方法选择应考 虑的因素;掌握存货盘盈、盘亏的账务处理;掌握存货 的成本与可变现净值孰低法;了解存货在财务报告中的 列示方法

通过本章学习,理解非货币性资产交换的实质,掌握货币性资产和非货币性资产的概念,掌握非货币性资产交换的会计处理

一、理解收入、收益等基本概念 二、掌握商品销售入收入、提供劳务收入和让渡资产使用权收入以及建造合同等收入的确认方法与会计程序 三、掌握费用构成及其会计处理方法

通过本章学习,理解企业会计信息披露的基本原则 与内容,掌握会计报表附注的功能及内容,了解中期报 告的主要内容,了解财务情况说明书的功能及内容

Course Nature This course is designed for undergraduate students majoring in accounting and auditing. It is arranged in the fourth or fifth semester. It is aimed to enhance students’ ability both in western accounting knowledge and professional English, and to improve competitive for their job

information needs. Questions will be raised as to examples of external users and internal users and their different information needs. Then differences of financial accounting and managerial accounting will be discussed. Financial accounting is the information accumulation, processing, and communication system designed to satisfy the investment and credit decision-making information

Intermediate Accounting 8 Property, Plant And Equipment I. Classification as property, plant and equipment To be included in the property, plant, and equipment category, an asset must have three characteristics:

1. Reasons for Issuance of Long￾Term Liabilities Debt financing may be the only availablesource of funds. Debt financing may have a lower cost. Debt financing offers an income taxadvantage. The voting privilege is not shared. Debt financing offers the opportunity forleverage

1. Conceptual Overview of Liabilities Liabilities are probable future sacrifices of economic benefits arising from present obligations of a company to transfer assets or provide services to other entities in the future as a result of past transactions or events