1.了解会计信息以何种方式传递给使用者; 2.掌握工作底表的编制与运用; 3.掌握利润表的结构原理和基本编制方法; 4.掌握资产负债表的结构原理和基本编制方法;

呼和浩特职业学院：《基础会计》课程教学资源（试卷习题）习题四 复式记账（含答案）

1. The branch of accounting which aims at serving external users is called 2. a credit entry decreases asset and accounts or increases liability owner's equity, and revenue accounts

呼和浩特职业学院：《基础会计》课程教学资源（试卷习题）习题五 制造业主要经济业务核算（含答案）

1、了解经济人以及基于经济人的企业属性问题; 2、能够理解信任问题在企业有效运行和生存中的价值 3、掌握会计的价值与信任之间的关系问题 4、了解会计学科的发展以及相应的影响因素

Outline Merchandising activities Operating cycle of merchandising companies Merchandising cost accounts Inventory systems Merchandise purchases Sales transactions Adjusting and closing entries Task Team of FUNDAMENTAL

呼和浩特职业学院：《基础会计》课程教学资源（试卷习题）习题一 总论（含答案）

Fundamental Principles of Accounting Information system A diagram of the accounting process Accounting System Components General Journal Transactions Computerized Accounting Information System

呼和浩特职业学院：《基础会计》课程教学资源（试卷习题）实训六、财产清查

Demand and supply of financial analysis Basic analytical procedures Analysis methods Comprehensive analysis of financial ratios The limitations of financial analysis Task Team of FUNDAMENTAL ACCOUNTING, Business School. Sun Yat-sen University