第一节会计核算组织程序概述 一、会计核算组织程序的意义 (一)会计核算组织程序的基本含义 会计主体采用的会计凭证、账簿、报表的种类和格式与记账程序相互结合的方式

第一节财产清查概述 一、财产清查的意义 (一)财产清查的含义 根据账簿记录,对企业的财产物资等进行盘点或核对,查明各项财产的实存数与账面结存数是否相符,为编制会计报表提供信息的一种专门方法

第一节会计凭证的意义和种类 一、会计凭证的含义 1 记录经济业务的书面证明; 2 明确经济责任的书面证明; 3 据以登记账簿的书面证明

第一节制造业企业主要经济业务概述 一、制造业企业的主要经济业务内容 制造业企业是以产品的生产和销售为主要活动内容的经济组织。其主要经济业务内容可归纳为以下5种:

第三章会计核算基础 会计核算基础是指会计核算应当具备的前提条件,以及在这个前提下进行会计核算的应当遵循的标准和质量要求

第一节会计的产生与发展 一、会计适应生产活动发展的需要而产生 1会计与生产活动的关系

Background Information Organization of the Text Introductory Questions Text New Word Reading Intensive Study Exercise Check-up Assignment

Related Information 1. 1. Opinion polls A survey of porential voters to determine their mood and attempt to determine the outcome of the election. Opinion polls started to play a part in American polities in the 1930s when the Gallup poll predicted the election of President Roosevelt in 1936

Related Information Rock music emerged during the mid- 1950s to become the major popular musical form of young audience in the United States and Western Europe. Its stylistic scope is too broad to be encompassed by any single definition; the only feature common to all rock music is a heavy emphasis on the beat

L Translation(30%) PartI(10%) 1. Will you please send us a copy of your catalogue and current price-list for bicycles? We are interested in bicycles for both man and woman, and also for children. We are the leading bicycle dealers in the city, where cycling is popular, and have branches in five neighboring districts. If the qual ity of your bicycles is satisfactory and the prices are reasonable, we will place regular orders for fairly large numbers 2. Multimedia software is used for electronic publishing and electronic games and in employee training programs, The term multimedia is also used to describe home entertainment systems and other