凡是决策行为的影响期间在一年 （或一个营业年度）之内，仅对日常生 产经营活动产生影响的决策称经营决策； 凡是决策行为的影响期间在一年（或一 个营业年度）以上，对企业长远发展有 重大影响(如企业经营方向的改变、重 大的投资活动等)的决策称投资决策

经营预测是指根据历史资料和 现在的信息，运用一定的科学预测 方法，对未来经济活动 可能产生的 经济效益和发展趋势作出科学的预 计和推测的过程

本－量－利分析的基本假设是 本－量－利分析的基础，但它实际 上是在一定程度上为简化研究而提 出来的，实践中往往很难完全满足 这些基本假设

1.Lacy Leggs Lingerie had the following petty cash transactions in April of the current year: April 1 Wrote a $500 check, cashed it, and gave the proceeds to Kate Small, the petty cashier. 5 Purchased gift-wrapping paper, $30.30 8 Paid $49.00 COD shipping charges on teddies purchased for resale, terms FOB shipping

Lesson7 Merchandise Inventories and Cost ofSales Exercise Calculation and Analyzing Problems 1. The perpetual inventory records of LIBY HOUSEHOLD show 150 units of a particular producton hand, acquired at the following dates and costs: Purchase Date Quantity Unit Cost Total Cost

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

information needs. Questions will be raised as to examples of external users and internal users and their different information needs. Then differences of financial accounting and managerial accounting will be discussed. Financial accounting is the information accumulation, processing, and communication system designed to satisfy the investment and credit decision-making information

第一节 无形资产概述 第二节 无形资产的初始计量 第三节 内部研究开发费用的确认和计量 第四节 无形资产的后续计量 第五节 无形资产的处置

1. What are the possible decisions that can be made with the use of financial analysis? Answer: Share investment decisions. This includes whether to invest in shares and the type of share (common, preferred). Lending decisions. This includes whether to purchase retractable preferred shares, issue mortgages, buy corporate bonds on the open market, operating line of credit

Lesson 6 Accounting for Merchandising Activities Exercise Calculation and Analysis Problems 1. OSu Co. is an office-supply store. The company uses a perpetual inventory system, records purchases at net cost, and records sales revenue at full invoice price. Record the following transactions in the company's general journal