第一节概述 一、收入 二、费用 三、利润

第三节其他净损益 一、投资净损益 二、营业外收支净额

Task Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University Understanding Accounting Standards es True and False Questions 1. Accounting standards are laws accountants should follow in their work

第一节 分部报告 第二节 中期财务报告

Task Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University Lesson 13 Managerial Accounting I: Concepts and Principles Self-Test I. True and False Questions Managerial accounting places less emphasis on precision and more emphasis on flexibility

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

1. Classification and Valuation ofInvestments (1) Trading securities (2) Available-for-salesecurities (3) Held-to-maturitydebt securities Intermediate Accounting 12 Investments

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

1. Accounting for cash Intermediate Accounting 6 Cash and Receivables Cash is the resources on hand to meet planned expenditures and emergency situations

1. FASB conceptual framework FASB was given two charges: To develop a conceptual framework ofaccounting theory. To establish standards (GAAP) for financialaccounting practices