1. Reasons for Issuance of Long￾Term Liabilities Debt financing may be the only availablesource of funds. Debt financing may have a lower cost. Debt financing offers an income taxadvantage. The voting privilege is not shared. Debt financing offers the opportunity forleverage

There is generally a higher degree of uncertainty regarding the future benefits that may be derived. Their value is subject to wider fluctuations because it may depend to a considerable extent on competitive conditions

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

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An item of information to be recognized as an element (i.e. formally recorded and reported in the body of the financial statements), an item must

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

从本章开始，介绍市场预测的有关内容。市场预测是在市场调查的基础上开展的，是 对未来市场的预计和估计。市场预测的类型、市场预测方法的种类都很多，将在其后各章 中加以介绍

市场现象时间序列的一种重要变动规律，就是长期趋势变动，它存在于许多市场现象之 中。对下场现象的趋势变动进行研究，是市场预测的重要任务之一。在市场预测法中，趋势 延伸市场预测法是专门用来研究市场现象趋势变动规律的一类方法。直线趋势延伸法，是研 究市场现象趋势变动的最基本的方法之一

导体：自然界中很容易导电的物质称为导体， 金属一般都是导体。 绝缘体：有的物质几乎不导电，称为绝缘体， 如橡皮、陶瓷、塑料和石英。 半导体：另有一类物质的导电特性处于导体和 绝缘体之间，称为半导体，如锗、硅、 砷化镓和一些硫化物、氧化物等

一、概念 时间序列市场预测法，是一种重要的定量预测方法。 1、时间序列预测法的定义 时间序列预测法是根据市场现象的历史资料，运用科学的数学方法建立预测模型，使市场现象的数量向未来延伸，预测市场现象未来的发展变化趋势，预计或估计市场现象未来表现的数量。时间序列市场预测法又称历史延伸法或趋势外推法