第一章总论 1、会计的基本概念 2、会计对象和会计要素 3、会计准则 4、会计方法体系

1、名词解释 (1)流动资产 (2)固定资产 (3)预付货款 (4)固定资产折旧 (5)长期负债 (6)应收票据

第三章复式记帐 一、复式记帐的含义与种类 二、借贷记帐法 三、借贷记帐法应用

第二章会计科目与帐户 一、会计恒等式与经济业务 二、会计科目 三、帐户

第九章财产清查 学习目的和要求: 学习本章,要求理解财产清查的意 义、种类,掌握财产清查的方法及财产 清查结果的处理

Part I: Fill-In-The-Blanks(10\2=20 points) 1. The branch of accounting which aims at serving external users is called accounting 2. A credit entry decreases asset and accounts or increases liabi owner's equity, and revenue accounts

Introduction to Accounting Self-Test True and False Questions: 1. Economic interest maximization and risk aversion are two characteristics of an economic man

hool of Business, Sun Y at-sen University L 2 Economic Transactions and Accounting Equation Self-Test Multiple choices 1. The ownership structure of a business includes the following forms

ask Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University L 3 Analyzing and recording Accounting transactions Self-Test Multiple choices 1. The term credit means. A. to increase

Task Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University Lesson 4 Adjusting Accounts for Financial Statement Self-Test Answer the following questions 1. what is an accrued revenue? Give an example 2. what is the difference between the cash basis and accrual basis of