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

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

Course Nature This course is designed for undergraduate students majoring in accounting and auditing. It is arranged in the fourth or fifth semester. It is aimed to enhance students’ ability both in western accounting knowledge and professional English, and to improve competitive for their job

西北政法大学（西北政法学院）：《行政法与行政诉讼法》课程教学资源（PPT课件）第12-22章 行政诉讼法概述、行政诉讼受案范围、行政诉讼管辖、行政诉讼参加人、行政诉讼证据、行政诉讼的审理程序、行政附带民事诉讼、涉外行政诉讼、行政诉讼的法律适用、行政诉讼的裁判、行政诉讼的执行与非诉讼执行程序

information needs. Questions will be raised as to examples of external users and internal users and their different information needs. Then differences of financial accounting and managerial accounting will be discussed. Financial accounting is the information accumulation, processing, and communication system designed to satisfy the investment and credit decision-making information

第一节 教学重点：公共组织结构与设计 第二节 教学难点：政府间关系与协调 第三节 教学应用：政府与外部组织的关系与协调

1.经济法的价值 （1）价值是一个表示关系的范畴 （2）“法的价值”的三层含义 （3）经济法的外在价值 （4）经济法的内在价值 2.经济法的理念 （1）理念与法律理念：经济法理念 的理论基础与学术渊源 （2）经济法理念的基本界定 （3）“经济法理念”的构成与功能

一、特许经营的界定 二、特许经营的法律特征 三、特许经营的本质：迈向温和的管制 四、我国特许经营中的权利冲突 五、特许经营中权利冲突的应对思路 六、典型案例分析

专题一：消费者认定难题的破解 专题二：Consumer Rights in Chinese Law 专题三：消费者权利的性质研究 专题四：经营者的价格义务 专题五：消费者义务 专题六：惩罚性赔偿 专题七：消费者争议的解决路径

一、信用监管的必要性 二、企业信用监管模式介绍 三、当前企业信用监管面临的问题 四、关于加强企业信用监管工作的思考