Lesson 3 Analyzing and Recording Accounting Transactions Exercises 1. Identify the effects, if any, of each of the following items of information on assets, liabilities, owners'equity, revenues, or expenses. Indicate effects with a plus or minus sign. If no adjustment is needed, write\no entry\. a. Earned $9,200 by providing services to customers in exchange for cash. b. Used cash to prepay 12 months of office rent, $2,400

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

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

L. True and False Questions Decision making is a distinct management activity that should be separated from budgeting, directing, and controlling activities. (F) 2. The concept of the relevant range does not apply to fixed costs. (F) 3. A cost formula may not be valid outside the relevant range of activity ( T) 4. The high-low method is generally less accurate than the least-squares regression method for

第三章帐务处理程序 一、名词解释 1账务处理程序 2.汇总记账凭证 3科目汇总表

第一节生产过程的核算内容生产过程是制造企业经营过程的第二阶段。是指从材料投入生产起,到产品完工入库止的过程。这 一过程既是产品的制造过程,也是物化劳动和活劳动的耗费过程。因此,归集发生的各种耗费,分配或结转各种耗费就是制造企业生产过程的主要经济业务

第一节 资金筹集的核算 第二节 供应过程的核算

一、财产清查的含义和作用 (一)财产清查的含义 是通过对实物、现金的实地盘点和对银行存款、 往来款项的核对,来查明各项财产物资、货币资金和 往来帐项的实有数及其与帐面数是否相符的一种会计核算方法

一、名词解释: 1总分类账 2集合分配类账户 3明细分类账 4.业务账户 5实账户本期发生额

一、名词解释 1.会计要素 2.资产 3.负债 4.所有者权益 5.收入