Intermediate Accounting 8 Property, Plant And Equipment I. Classification as property, plant and equipment To be included in the property, plant, and equipment category, an asset must have three characteristics:

一、理解收入、收益等基本概念 二、掌握商品销售入收入、提供劳务收入和让渡资产使用权收入以及建造合同等收入的确认方法与会计程序 三、掌握费用构成及其会计处理方法

1. Conceptual overview and uses of the Statement of Cash Flows Intermediate Accounting 5 The Statement of Cash Flows A statement of cash flows is a financial statement of a company that shows the cash inflows, cash outflows, and net change in cash from its operating, investing, and financing activities during an accounting period, in a manner that reconciles the company's beginning and ending cash balances

1. Concepts of income Intermediate Accounting 4 The Income Statement and Income Recognition Capital Maintenance Concept Under this concept, corporate income for a period of time is the amount that may be paid to stockholders during that period and still enable the corporation to be as well off at the end of the period as it was at the beginning

An item of information to be recognized as an element (i.e. formally recorded and reported in the body of the financial statements), an item must

一、掌握所有者权益的构成及其相应的经济涵义 二、掌握投入资本和资本公积的会计处理方法 三、掌握股票发行的会计处理方法 四、理解普通股和优先股的性质和权利 五、了解员工认股权计划的实施背景与现状 六、掌握留存收益的会计处理方法

一、了解长期负债的特点及分类; 二、了解长期借款的会计处理; 三、熟悉借款费用的会计处理; 四、理解公司债券的发行及种类; 五、熟悉公司债券价格的确定、溢折价的产生及摊销方法;

通过本章学习,理解非货币性资产交换的实质,掌握货币性资产和非货币性资产的概念,掌握非货币性资产交换的会计处理

通过本章的学习,掌握货币资金的管理与控制;货 币资金在会计报表中的列示;应收票据的核算与贴现; 应收账款的总价法与净价法;应收账款的融资;预付账 款及其他应收款的核算;坏账的计提范围与计提方法

《中级财务会计学》课程教学资源（PPT课件讲稿）目录