一、名词解释(3分/题,共15分) 1、会计确认与会计计量 2、收入与费用 3、永续盘存制与实地盘存制 4、交易与事项 5、资本性支出与收益性支出

Task Team of FUNDAMENTAL ACCOUNTING School of Business, Sun Yat-sen University Lesson 6 Accounting for Merchandising Activities Self-Test I. True and False Questions 1. The income statement of a wholesaler includes a deduction from revenue representing the cost

Task Team of FUNDAMENTAL ACCOUNTING School of Business, Sun Yat-sen University Lesson 5 Completing the Accounting Cycle Self-Test Answer the following questions: 1. what are the four closing entries? 2. what is the purpose of income summary account?

1. In the following choice, which is not the principle of accounting sytems? A. Cost-effective balance C. Internal control B. Effective reporting D. Conservation

sk Team of FUNDAMENTALACCOUNTING Task T School of Business, Sun Yat-sen University Lesson 10 Understanding and Using Financial Statements Self-Test 1. What type of analysis is indicated by the following? Amount Percent

Task Team of FUNDAMENTAL ACCOUNTING School of Business, Sun Yat-sen University Lesson 1: Introduction to accounting Learning Objectives Understand the concepts of economic man and nature of firm from the perspective of

Task Team of FUNDAMENTAL ACCOUNTING School of Business, Sun Yat-sen University Lesson 12 Internal Controls and Business Ethics Self-Test True or False 1. The accounts receivable subsidiary ledger controls the accounts receivable account in the

一、财产清查的意义 (一)财产清查的概念 1财产清查是通过对货币资金、财产物资往来款项等的盘点和核对查明其实有数和帐存数是否相符的一种会计核算方法。实际工作中由于存在如财产物资保管过程中的自然损耗、收发 计量的错误、管理失职造成的损失、贪污盗窃、营私舞弊、自然灾害造成的损失、未达帐项等帐实不符的原因,因此需要进行财产清查。 (二)财产清查的意义 1、保证会计核算资料的真实性

Task Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University L Note Lesson 5 Completing the Accounting Cycle Learning objectives Describe and prepare a worksheet and describe its usefulness 2. Describe the closing process and explain why temporary accounts are closed

第一节帐户分类的意义与标志 第二节帐户按经济内容分类 第三节帐户按用途和结构分类