《会计》课程相关教学资源：第二十四章 中期财务会计报告

上海交通大学：《中级财务会计》课程教学资源_Syllabus

上海交通大学：《中级财务会计》课程教学资源_Homeworks_Chapter 2 Conceptual Framework Underlying Financial Accounting

上海交通大学：《中级财务会计》课程教学资源_Homeworks_Chapter 6 Accounting and the Time Value of Money

上海交通大学：《中级财务会计》课程教学资源_Homeworks_Chapter 9 Inventories：Additional Valuation Issues

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.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

上海交通大学：《中级财务会计》课程教学资源（PPT课件）复习课件

第一节 现金 第二节 银行存款 第三节 其他货币资金 第四节 外币业务

第一节 存货及其分类（自学为主） 第二节 存货的初始计价 第三节 发出存货的计价 第四节 计划成本法和估价法 第五节 存货的期末计价 第六节 存货清查