第一节 固定资产概述（自学） 第二节 固定资产的取得与计价 第三节 固定资产折旧 第四节 固定资产后续支出（自学） 第五节 固定资产减值 第六节 固定资产处置

第一节 投资目的与分类（自学） 第二节 短期投资 第三节 长期债权投资 第四节 长期股权投资 第五节 长期投资减值

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

一、单项选择题（每题得 1 分，本题型共 18 分。） 1．企业专设销售机构的固定资产折旧费应记入( )科目。 A．管理费用 B．营业费用 C．主营业务成本 D．其他业务支出

第一节 固定资产的定义和确认条件 第二节 固定资产的初始计量 第三节 固定资产的后续计量 第四节 固定资产的减值和处置

1.Describe the usefulness of a conceptual framework. 2.Describe the FASB's efforts to construct a conceptual framework. 3.Understand the objectives of financial reporting. 4.Identify the qualitative characteristics of accounting information. 5.Define the basic elements of financial statements. 6.Describe the basic assumptions of accounting. 7.Explain the application of the basic principles of accounting. 8.Describe the impact that constraints have on reporting accounting information

1.Describe property,plant,and equipment. 2.Identify the costs to include in initial valuation of property, plant,and equipment. 3.Describe the accounting problems associated with self- constructed assets. 4.Describe the accounting problems associated with interest capitalization. 5.Understand accounting issues related to acquiring and valuing plant assets. 6.Describe the accounting treatment for costs subsequent to acquisition. 7.Describe the accounting treatment for the disposal of property, plant,and equipment

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

1.Understand the uses and limitations of an income statement. 2.Prepare a single-step income statement. 3.Prepare a multiple-step income statement. 4.Explain how to report irregular items. 5.Explain intraperiod tax allocation. 6.Identify where to report earnings per share information. 7.Prepare a retained earnings statement. 8.Explain how to report other comprehensive income

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