理解收入与费用的涵义、分类与特 点；重点掌握收入与费用的确认方法及 会计处理；熟悉利润的构成及影响利润 各因素之间的关系；理解所得税的性质 及会计处理方法；掌握利润形成的核算、 利润分配的顺序及核算

明确固定资产特征、分类、核算的内 容;弄懂固定资产的确认标准、计价方法、 价值构成，固定资产折旧的范围及方法, 固定资产大修理核算的方法,固定资产减 值准备的计提方法; 掌握固定资产增加、 减少、折旧、修理与改良、减值准备的 核算

通过本章的学习，了解存货的范围；掌握 存货的计价方法，包括存货取得的计价、存 货发出的计价及期末存货的计价；理解并掌 握存货历史成本计价方法在特定条件下对企 业资产负债表和利润表的影响；掌握实际成 本计价法与计划成本计价法下存货收入、发 出与结存的会计处理

第一节 财务会计概述 第二节 企业会计准则和会计制度

Using financial measures of performance we investigate the sources of value creation in the U.S. brewing industry between 1969 and 1979. We find that market share gains in this industr at this time are not correlated with changes in value and that the performance of individual leading firms is highly correlated. Our interpretation is that the success of building

Centre for Economic Policy Research (CEPR) Centre for Economic Policy Research 53-56 Great Sutton Street

Mr. President, Mr. Speaker, Members of the Congress of the United States: The gravity of the situation which conf ronts the world today necessitates my appearance before a joint session of the Congress. The foreign policy and the national security of this country are involved. One aspect of the present situation, which I present to you at this time for your consideration and decision, concerns Greece and Turkey. The United States has received f rom the Greek Government an urgent appeal for financial and economic assistance

Structure When to sell an asset? –Rate-of-return Arbitrage Taxation of asset returns Applications Financial intermediaries

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