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

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

一、课堂规则的功能 二、课堂规则的制定 三、课堂规则的执行

1. Classification and Valuation ofInvestments (1) Trading securities (2) Available-for-salesecurities (3) Held-to-maturitydebt securities Intermediate Accounting 12 Investments

一、会计的一般意义 1.从社会再生产过程来看，会计管理是 生产过程本身所提出来的客观要求；因此， 它是管理生产经营过程，提高经济效益的 重要手段。 2.会计管理是社会主义经济管理的重要 组成部分，它对于促进国民经济协调发展， 加强宏观调控和监督，优化资源的合理配 置，提高综合国力等方面具有重要的作用

2-4：在放大电路中测得晶体管各电极对地的直流电压如下所 列，确定它们各为哪个电极，晶体管是NPN型还是PNP型？  解题思路：晶体管工作在放大区时发射结正偏、 集电结反偏

5－5 1. 若输入电压有效值为10V，求输出功率、效率、管耗