产品就是购买者通过采购/拥有或消费而得到物质上/心理上或社会上满足的任何东西

消化系统包括消化管和消化腺： 消化管：食物通过的管道。 口腔 咽 食管 胃 小肠(十二指肠、空肠和回肠) 大肠(盲 肠、结肠和直肠) 肛门

半导体的导电性能 PN结的形成及单向导电性 半导体器件的结构、工作原理、工作特性、 参数 ⚫ 半导体器件主要包括： 半导体二极管（包括稳压管） 三极管

 5.4 有冲突的产权:可分性问题  5.5 公共和私人财产  5.6 私产的公用:占用和管制

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

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

1. Classifications of inventory Intermediate Accounting 7 Inventories Inventories are the assets of a company which are :

1. Accounting for cash Intermediate Accounting 6 Cash and Receivables Cash is the resources on hand to meet planned expenditures and emergency situations

1. Basic Earnings Per Share Net Income – Preferred Dividends Weighted Average Number of Common Shares Outstanding Intermediate Accounting 14 Earnings Per Share And Retained Earnings

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