8.1.1 Three-Address Code 8.1.2 Data Structures for theImplementation of Three-Address Code

In the addition of HX to an unsymmetrically substituted alkene, the hydrogen atom adds to the carbon atom of the double bond that already has the greater number of hydrogen atoms and that the X group adds to the carbon having more alkyl substituents. Markovnikov’s rule can be restated by saying that, in the addition of HX to an alkene, the more stable carbocation intermediate is formed

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

1. Introduction (1) Private Corporations(stock and nonstock; open and closed) (2) Public corporations (3) Domestic corporations (4) Foreign corporationsuniversities

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

Common, everyday water is a major consideration in a pharmaceu￾tical plant. The final product or any of its intermediate materials can only be as contaminant-free as the water available at that stage. Water may be an ingredient or used principally to wash and rinse product contact components and equipment. Water is also used to humidiethe air, to generate clean steam for sterilization, to cool or heat, as a solvent, for drinking and sanitary uses, etc. To better control this critical media

1. FASB conceptual framework FASB was given two charges: To develop a conceptual framework ofaccounting theory. To establish standards (GAAP) for financialaccounting practices

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、Course nature and objective 二、 Teaching methods 三、 Test requirements and form 四、 Scoring system 五、Brief contents