第一讲导论 (一)企业的性质 1、从道德人到经济人 2、经济学的若干基本前提(假设) 3、企业的性质:传统观点 4、企业的性质:基于经济人的讨论

1. Please elaborate the term of efficient market 2. Please elaborate the terms of ethical man, economic man, rational economic man, bounded ationality, REMM 3. According to economic man and REMM, all men are self-interested\potential thieves However, this is conflict with our observations. Please

一、内部控制的基本原理 二、内部控制的主要内容 三、内部会计控制 四、商业伦理 五、职业道德 六、会计职业道德

FUNDAMENTALACCOUNTING School of Business, Sun Yat-sen University Lesson5 Completing the Accounting Cycle Exercise Closing entries An adjusted trial balance for Mariposo, Inc., at December 31 appears below. MARIPOSO, INC. Adjusted Trial Balance December 31,2004 Debit Credit Cash

一、会计信息处理技术的演变 二、手工会计核算下的账务处理程序 三、会计电算化 四、不同信息加工技术的异同

1. The following financial statement information is known about five separate proprietorships: Company Company Company Company Company A B C D E December 31, 2001 Assets

University Lesson 11 Understanding Accounting Standards Exercise Short answer questions 1. Please illuminate the demand for theory and give specific examples from your personal experience 2. What is the purpose of accounting theory? Please discuss from both normative theory and positive theory perspectives

Lesson 14 Managerial Accounting II: Applications Exercise 1. XYZ Company's most recent contribution format income statement is presented below: Sales 25000 Less: Variable Expenses $15000 Contribution Margin

一、会计工作组织概述 二、会计机构与会计人员 三、内部会计管理 四、会计档案

Task Team of FUNDAMENTAL ACCOUNTING School of Business, Sun Yat-sen University Lesson 6 Accounting for Merchandising Activities Self-Test I. True and False Questions 1. The income statement of a wholesaler includes a deduction from revenue representing the cost