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

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

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. 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

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、行政复议的概念 1、概念 公民、法人或其他组织认为具体行 政行为侵犯其合法权益，向行政复议 机关提出复议申请，行政复议机关对 其进行审查并作出复议决定的行政行 为

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