1. Introduction (1) Private Corporations(stock and nonstock; open and closed) (2) Public corporations (3) Domestic corporations (4) Foreign corporationsuniversities

1. Reasons for Issuance of Long￾Term Liabilities Debt financing may be the only availablesource of funds. Debt financing may have a lower cost. Debt financing offers an income taxadvantage. The voting privilege is not shared. Debt financing offers the opportunity forleverage

There is generally a higher degree of uncertainty regarding the future benefits that may be derived. Their value is subject to wider fluctuations because it may depend to a considerable extent on competitive conditions

1. Classifications of inventory Intermediate Accounting 7 Inventories Inventories are the assets of a company which are :

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

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、Course nature and objective 二、 Teaching methods 三、 Test requirements and form 四、 Scoring system 五、Brief contents

一、行政诉讼的概念和特征 〔一〕行政诉讼的概念 行政诉讼∶公民、法人和其他组织 认为行政机关的具体行政行为侵犯 其合法权益时，依法向法院起诉， 法院依法受理并作出裁判的活动。 又俗称“民告官

一、行政强制的概念 1、概念 具有法定强制权的行政主体为了保障行政管理的顺利进行，对拒不履行行政法 上义务的行为以及发生威胁个人或公共利益的危险时，对相对人所采取的强制干预的行为

一、行政的概念 1、概念：行政法意义上的行政是指国家行 政机关以及法律规范授权的组织对社会公 共事务的组织管理。又被称作公共行政。 解读“行政”定义的困境