Task Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University Lesson 7 Merchandise Inventories and Cost of sales I. True and false Questions The inventory of a merchandising company may include manufactured products, but not

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一、教学目的及要求 1.懂得会计工作组织的基本含义; 2.了解会计机构设置的基本原则 3.明确会计人员的职责与权限、任职资格等等;

一、账户的含义 二、账户的结构 三、借贷与增减 四、复式记账法 五、借贷记账法 六、登记账户

一、会计信息的传递形式 二、利润表 三、资产负债表 四、现金流量表 五、表外批露

Part I Fill-In-The-Blanks(10\2=20 points) 1.A is a collection of all accounts used by a business 2. All cash payments by check are recorded in thejournal 3. Revenue and expense accounts are called because they are opene

第一讲导论 (一)企业的性质 1、从道德人到经济人 2、经济学的若干基本前提(假设) 3、企业的性质:传统观点 4、企业的性质:基于经济人的讨论

FUNDAMENTALACCOUNTING School of Business, Sun Yat-sen University Lesson5 Completing the Accounting Cycle Exercise Closing entries An adjusted trial balance for Mariposo, Inc., at December 31 appears below. MARIPOSO, INC. Adjusted Trial Balance December 31,2004 Debit Credit Cash

1. Please elaborate the term of efficient market 2. Please elaborate the terms of ethical man, economic man, rational economic man, bounded ationality, REMM 3. According to economic man and REMM, all men are self-interested\potential thieves However, this is conflict with our observations. Please

Lesson 14 Managerial Accounting II: Applications Exercise 1. XYZ Company's most recent contribution format income statement is presented below: Sales 25000 Less: Variable Expenses $15000 Contribution Margin