一、简答题(每题5分,共30分) 1.业主权益论与营业个体(实体)论 2.或有事项与期后事项 3、利润确定的”收入费用观”与”资产负债观” 4.企业最佳货币持有量的”成本分析模式”与”存货模式” 5.销售折让、商业折扣和现金折扣及其基本的会计处理 6.外币报表折算的流动项目法和非流动项目法不同性质的项目如何折算 选择题(每题5分,共30分) 1.直接转销法下发生坏帐损失时,应作的会计分录为() A.借记“坏帐准备”,贷记”应收帐款” B.借记“管理费用”,贷记”应收帐款” C、借记“应收帐款”,贷记”坏帐准备” D、借记“应收帐款”,贷记“管理费用

Chapter F14 Power Notes Statement of Cash Flows Learning Objectives 1. Purpose of the Statement of Cash Flows 2. Reporting Cash Flows 3. Statement of Cash Flows The Indirect Method 4. Statement of Cash Flows -The Direct Method 5. Financial Analysis and Interpretation

Chapter F15 Power notes Financial Statement Analysis Learning Objectives Basic Analytical Procedures 2. Solvency Analysis 3. Profitability Analysis 4. Summary of Analytical Measures 5. Corporate Annual Reports

Chapter F13 Power notes Bonds Payable and Investments in Bonds Learning Objectives 1. Financing Corporations 2. Characteristics of Bonds Payable 3. The Present-Value Concept and Bonds Payable 4. Accounting for Bonds Payable 5. Bond Sinking Funds 6. Bond Redemption 7 Investments in bonds 8. Corporation Balance Sheet 9. Financial Analysis and Interpretation

Chapter F11 Power notes Corporations: Organization, Capital Stock, Dividends Learning Objectives 1. Nature of a corporation 2. Stockholders'Equity 3. Sources of Paid-in Capital 4. Issuing Stock 5. Treasury Stock Transactions 6. Stock Splits 7. Accounting for dividends 8. Financial Analysis and Interpretation

Chapter F9 Power notes Fixed Assets and Intangible Assets Learning objectives 1. Nature of Fixed Assets 2. Accounting for Depreciation 3. Capital and Revenue Expenditures 4. Disposal of Fixed Assets 5. Leasing Fixed Assets 6. Internal Control of fixed assets 7 Natural resources 8. Intangible Assets 9. Financial Reporting 10. Financial Analysis and Interpretation

Chapter F7 Power notes Receivables Learning objectives 1. Classification of receivables 2. Internal Control of receivables 3. Uncollectible receivables 4. Uncollectibles- Allowance Method 5. Uncollectibles- Direct Write-Off Method 6. Characteristics of notes receivable 7. Accounting for Notes Receivable 8. Balance Sheet Presentation 9. Financial Analysis and Interpretation

Chapter F5 Power notes Accounting for Merchandising Businesses Learning Objectives 1. Nature of Merchandising Business 2a. Accounting for Purchases 2b. Accounting for Sales 2c. Transportation Costs 2d. Merchandise Transactions 3. Merchandising Chart of Accounts 4. Merchandising Income Statement 5. Merchandising Accounting Cycle 6. Financial Analysis and Interpretation

Chapter F3 Power notes The Matching Concept and the Adjusting Process Learning Objectives 1. The Matching Concept 2. Nature of the Adjusting Process 3. Recording Adjusting Entries 4. Summary of Adjustment Process 5. Financial Analysis and Interpretation

Chapter 1 Power Notes Approaching the Subject of Accounting(1) Learning Objectives 1. Definitions of Six Basic Accounting Terms 2. Double Entry System 3. Balance Sheet 4. Trial Balance 5. Trading and Profit and Loss Account 6. Journal Entries