一、名词解释 1、贴现 2、商业汇票 3、未达账项 4、商业折扣 5、销货折让 6、备抵法

《会计学》课程教学资源（参考文献）借贷试算平衡方法机理形成源流初考——评爱德华·佩拉加略《试算平衡的起源》_唐洋

练习题 1、名词解释 1、内部控制结构 2、控制环境 3、ERM

How Much Cash Should a business Have? Every business needs enough cash to pay its bills! Irwin/McGraw-Hill ?The McGraw-Hill Companies, Inc

一、名词解释 1、资产 2、负债 3、所有者权益 4、可比性原则

Reporting the Results of Operations Information about net income is used by investors, creditors, and other financial statement users. Normal, recurring Unusual, nonrecurring revenue and expense events that affect transactions

Why Businesses Incorporate Stockholders have no personal liability. Transferability of Privately, or ownership. Closely Held Professional management

The Nature of Liabilities Defined as debts or obligations arising from past transactions or events. Maturity 1 year or less Maturity 1 year Current

Plant assets Long-lived assets acquired for use in business operations. Similar to long-term prepaid expenses 田 As years pass, and the The cost of plant assets is services are used, the the advance purchase of cost is transferred to services。 depreciation expense Irwin/McGraw-hill

Inventory Defined Inventory Goods owned and Current held for sale to asset customers Irwin/McGraw-hill