练习题 1、名词解释 1、帐务处理程序 2、记帐凭证帐务处理程序 3、汇总记帐凭证帐务处理程序4、科目汇总表帐务处理程序

1、名词解释 (1)账户 (2)会计科目 (3)复式记账法 (4)借贷记账法

一、名词解释(3分/题,共12分 1、计量单位与计量属性 2、资产与负债 3、权责发生制与收付实现制 4、原始凭证与记账凭证

Task Team of FUNdaMENTAL aCCOUNtIng School of Business. Sun Yat-sen University L Notes Lesson 13 Managerial Accounting: Concepts and Principles Learning objectives

Task Team of FUNdaMENTAL aCCOUNtIng School of Business. Sun Yat-sen University Lesson note Lesson 12 internal controls and business ethics Learning objectives 1. Explain the fundamental principles of internal control

Task Team of FUNdaMENtAL aCCOUntINg Lesson 11 Understanding Accounting standards Learning Objectives 1. Understand the inherent limitation of accounting from trust perspective 2. Appreciate how accounting standards contributes in trust developing and maintaining

Task Team of FUNDaMENTAL ACCOUNTING School of Business. Sun Yat-sen University Less Lesson 9: Financial Statements Learning objectives 1. Learn what financial statements are and how these accounting tools work in their future profession

Task Team of FUNdaMENTAL aCCOUNtIng School of Business. Sun Yat-sen University Less ote Lesson 8 Accounting Information System Learning objectives 1. Describe the principles of properly designed accounting system

Task Team of FUNdaMENTAL aCCOUNtIng School of Business. Sun Yat-sen University Lesson notes Lesson 7 Merchandise Inventories and cost of sales Learning objective 1. Identify the items included in merchandise inventory

Task Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University L Note Lesson 5 Completing the Accounting Cycle Learning objectives Describe and prepare a worksheet and describe its usefulness 2. Describe the closing process and explain why temporary accounts are closed