一、单项选择题 1-5 DCAAA 6-10 CACAA 11-13CAB 二、多项选择题 1、AC 2、BC 3、BD 4、ABC 5、ABD 6、AC 7、BD 8、ABCD 9、ABC 10、BC

第三章个人独资企业法 学习目标 1.理解个人独资企业的概念和特征; 2.掌握个人独资企业的设立条件和程序; 3.掌握个人独资企业的权利义务; 4.掌握个人独资企业的解散与清算; 5.了解个人独资企业法律责任

一、单项选择题 1．如果发现现金长款，应贷记( )。 Ａ．\其他应收款\科目 Ｂ．\待处理财产损溢--待处理流动资产损溢\科目 Ｃ．\现金\科目 Ｄ．\应收账款\科目

一、单项选择题 1-5 CCBBB 6-10 CBDCB 11-15CCCAD 二、多项选择题 1、ACD 2、ABCD 3、CD 4、AC 5、CD 6、ABC 7、BC 8、ABD 9、BCD 10、BCD 11、ABD

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 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.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

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

第六章破产法 第一节破产和破产法概述 第二节破产申请的提出和受理 第三节债务人财产 第四节管理人和债权人会议 第五节重整与和解 第六节破产清算