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

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

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

Task Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University L Note Lesson 4 Adjusting Accounts for Financial Statement Learning objectives Describe the purpose of adjusting accounts at the end of the peric 2. Prepare and explain adjusting entries for

Task Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University Lesson notes Lesson 6 accounting for merchandising activities Learning Objectives Describe merchandising activities and identify business types

1.会计信息的需求者首先是企业外部投资者 2.趋势分析法,又叫横向分析法,是以企业现在和过去的历史资料相比较,以评 价企业财务业绩和状况的方法 3.总体结构分析又叫纵向分析,是以百分比的形式表述公司在一个特定期间内,财 务报表项目与某一共同项目之间的关系

一、判断题 1.损益表是反映企业在一定期间的经营成果的报表 2.资产负债表中,资产的排列顺序是根据重要性原则确定的