10.1所有者权益概述 10.2实收资本 10.3资本公积 10.4留存收益

L. True and False Questions Decision making is a distinct management activity that should be separated from budgeting, directing, and controlling activities. (F) 2. The concept of the relevant range does not apply to fixed costs. (F) 3. A cost formula may not be valid outside the relevant range of activity ( T) 4. The high-low method is generally less accurate than the least-squares regression method for

Outline Q Describe the purpose of adjusting accounts at the end of the period Q Prepare and explain adjusting entries for prepaid expenses, amortization, unearned revenues, accrued expenses, and accrued revenues。 C Explain how accounting adjustments link to financial statements Q Explain and prepare an adjusted trial

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

1. David Company has the following information at the year-end for the preparation of adjusting entries: a. Of the $10000 balance in unearned revenue, $7000 has been earned. b. The annual building depreciation is $20000 C. Services provided to customers at the last day of the year unbilled totally 35000. d. Rent of 3000 for the Dec. is unpaid and unrecorded

Lesson 3 Analyzing and Recording Accounting Transactions Exercises 1. Identify the effects, if any, of each of the following items of information on assets, liabilities, owners'equity, revenues, or expenses. Indicate effects with a plus or minus sign. If no adjustment is needed, write\no entry\. a. Earned $9,200 by providing services to customers in exchange for cash. b. Used cash to prepay 12 months of office rent, $2,400

Lesson 6 Accounting for Merchandising Activities Exercise Calculation and Analysis Problems 1. OSu Co. is an office-supply store. The company uses a perpetual inventory system, records purchases at net cost, and records sales revenue at full invoice price. Record the following transactions in the company's general journal

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

Task Team of FUNdaMENTAL aCCOUNtIng School of Business. Sun Yat-sen University Lesson 2 Economic Transactions and Accounting equation Exercises 1. Lion Company had a net cash inflow of $80,000 from operating activities. It spent $40,000 on investing activities. Lion Company received $50,000 in cash from issuing stock. Calculate the ease or decrease in cash