通过学习，了解税务会计的基本理论，认识到学习税务会计的重要性。同时，通过税务会计与财务会计的比较，使学生进一步熟悉税务会计的特征，为后续章节的学习奠定基础

《会计》课程相关教学资源：第10章 财务会计报告

《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