Lesson notes Lesson 9: Financial Statements Learning objectives 1. Learn what financial statements are and how these accounting tools work in their future profession 2. Be acquainted with the functions and formats of these financial statements 3. Learn some details relating to preparation of these financial statements

Lesson Notes Lesson 7 Merchandise Inventories and Cost of Sales Learning Objectives 1. Identify the items included in merchandise inventory 2. Identify the costs of merchandise inventory. 3. Compute the cost of goods sold and ending merchandise inventory in a perpetual system using the costing methods of specific

选择题 1.专利权属于会计科目中的()类科目 A.资产B.负债C.收入D.所有者权益 2.企业赊销购买汽车一辆,价值20万元,这项业务属于()种经济业务

Lesson 2: Economic Transactions and Accounting Equation Learning objectives This lesson begins with a discussion of the purpose of a business, including a discussion of forms of organizations. Next, the nature of business operations is discussed. The four types of businesses are discussed: service, merchandising, manufacturing, and financial services. It also

判断题 1.任何一个单位,也无论其规模大小,都应当设立专门的会计岗位。 2.会计最初的萌芽,可以上溯到人类社会初期文字的起源

1.熟悉会计凭证与会计账簿的含义和种类 2.理解审核凭证与正确填制凭证的重要意义 3.掌握会计凭证的填制方法; 4.了解会计凭证的传递和保管;

分析公司生产经营活动的特点,了解制造业环境下会计循环所产生的信息与商业企业有 何不同?了解筹资业务的核算,了解供应、生产、销售业务的账户设置以及记录方法,了解 财务成果的形成、计算以及会计记录,了解资金退出企业的会计处理

1.了解会计信息以何种方式传递给使用者; 2.掌握工作底表的编制与运用; 3.掌握利润表的结构原理和基本编制方法; 4.掌握资产负债表的结构原理和基本编制方法;

1、从信任工具角度出发,了解会计的基本循环中有哪些固有的缺陷; 2、理解会计准则为什么会能够进一步提高会计的价值 3、初步掌握会计准则的主要内容; 4、初步理解从供给与需求角度来重新认识会计理论

1.懂得会计工作组织的基本含义; 2.了解会计机构设置的基本原则 3.明确会计人员的职责与权限、任职资格等等; 4.对内部会计管理以及档案管理的内容有初步地认识