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

我国行政主体理论对应的是一元利益框架下公共行政的需要，今天，经济转型带来了社会多元利益格局的形成，现行行政主体理论的局限性已日益凸现。改革传统的行政主体理论，建构以多元行政利益为基础的新型行政主体制度，是中国行政主体制度的发展方向，也为我国国情之所需

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

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

1. Conceptual Overview of Liabilities Liabilities are probable future sacrifices of economic benefits arising from present obligations of a company to transfer assets or provide services to other entities in the future as a result of past transactions or events

Intermediate Accounting 8 Property, Plant And Equipment I. Classification as property, plant and equipment To be included in the property, plant, and equipment category, an asset must have three characteristics:

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

1. Concepts of income Intermediate Accounting 4 The Income Statement and Income Recognition Capital Maintenance Concept Under this concept, corporate income for a period of time is the amount that may be paid to stockholders during that period and still enable the corporation to be as well off at the end of the period as it was at the beginning