1: Business Combination Consummated Through Stock Acquisitions 2: Consolidation of Wholly Owned Subsidiary 3: Consolidation of Partially Owned Subsidiary 4: Consolidated Balance Sheets 5: Consolidated Income Statements 7: Push-Down Accounting （下推会计）

1: Levels of Influence or Control 2: Fair Value/Cost Method 3: Equity Method 4: Applying the Equity Method 5: Goodwill and Impairment

Task Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University L 3 Analyzing and Recording Accounting Transactions Exercises 1. Identify the effects, if any, of each of the following items of information on assets

the world, accounting for approximatel O percent of the total world population 世界烟草总产量 世界吸烟人口比例 his tremendous tobacco consumption not 14364亿磅 烟民约11亿,约占20%

Task Team of FUNDAMENTAL ACCOUNTING School of Business, Sun Yat-sen University Lesson 5 Completing the Accounting Cycle Closing entries An adjusted trial balance for Mariposo, Inc, at December 31 appears below MARIPOSO. INC

ask Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University L 3 Analyzing and recording Accounting transactions Self-Test Multiple choices 1. The term credit means. A. to increase

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

Intermediate Accounting 8 Property, Plant And Equipment I. Classification as property, plant and equipment To be included in the property, plant, and equipment category, an asset must have three characteristics:

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

1. In the following choice, which is not the principle of accounting sytems? A. Cost-effective balance C. Internal control B. Effective reporting D. Conservation