第三节应收及预付账款 一、应收账款 二、应收票据 三、预付账款 四、其他应收款

第二节短期投资 一、短期投资的取得 二、短期投资收益的确认 三、短期投资的期末计价

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第一节概述 一、收入 二、费用 三、利润

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第四章流动资产 一、名词解释 1、贴现 2、商业汇票 3、未达账项 4、商业折扣 5、销货折让