一、课堂规则的功能 二、课堂规则的制定 三、课堂规则的执行

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

1. Introduction (1) Private Corporations(stock and nonstock; open and closed) (2) Public corporations (3) Domestic corporations (4) Foreign corporationsuniversities

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

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. Classifications of inventory Intermediate Accounting 7 Inventories Inventories are the assets of a company which are :

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

An item of information to be recognized as an element (i.e. formally recorded and reported in the body of the financial statements), an item must

一、Course nature and objective 二、 Teaching methods 三、 Test requirements and form 四、 Scoring system 五、Brief contents

从本章开始，介绍市场预测的有关内容。市场预测是在市场调查的基础上开展的，是 对未来市场的预计和估计。市场预测的类型、市场预测方法的种类都很多，将在其后各章 中加以介绍