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:

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. 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

Course Nature This course is designed for undergraduate students majoring in accounting and auditing. It is arranged in the fourth or fifth semester. It is aimed to enhance students’ ability both in western accounting knowledge and professional English, and to improve competitive for their job

information needs. Questions will be raised as to examples of external users and internal users and their different information needs. Then differences of financial accounting and managerial accounting will be discussed. Financial accounting is the information accumulation, processing, and communication system designed to satisfy the investment and credit decision-making information

1. Conceptual Overview of Liabilities Liabilities are probable future sacrifices of economic benefits arising from present obligations of a company to transfer assets or provide services to other entities in the future as a result of past transactions or events

1. Conceptual overview and uses of the Statement of Cash Flows Intermediate Accounting 5 The Statement of Cash Flows A statement of cash flows is a financial statement of a company that shows the cash inflows, cash outflows, and net change in cash from its operating, investing, and financing activities during an accounting period, in a manner that reconciles the company's beginning and ending cash balances

一、为什么要进行市场细分 二、根据什么尺度进行市场细分 三、如何评估每个细分市场 四、选择何种细分市场作为目标市场 五、如何在目标市场上对产品定位

一、面临的问题 由于公司波食特儿童麦片的主要竞争对手克罗格公司在 1989年增加了广告及对零售商 的资助，使波食特儿童麦片的销售额下降了 12%。 问题的实质是，为取得相对竞争优势，需要为 1991 年的市场营销制定促销组合方案。 重点是确定广告、零售商资助及产品包装内礼品的方案

一、市场营销环境 企业的营销环境由市场营销之外的、影 响营销管理能力的所有因素构成。 营销管理能力是指成功地发展和保持同 目标顾客关系的能力。 营销环境为企业的发展带来机遇和风险 成功的企业总是不断监测和适应环境的 变化