1. Accounting for cash Intermediate Accounting 6 Cash and Receivables Cash is the resources on hand to meet planned expenditures and emergency situations

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

1. Classification and Valuation ofInvestments (1) Trading securities (2) Available-for-salesecurities (3) Held-to-maturitydebt securities Intermediate Accounting 12 Investments

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

1. Basic Earnings Per Share Net Income – Preferred Dividends Weighted Average Number of Common Shares Outstanding Intermediate Accounting 14 Earnings Per Share And Retained Earnings

§1 参数的点估计 §2 估计量的评选标准 §3 参数的区间估计

§1 单因子方差分析 §2 双因子方差分析 §3 有交互作用的双因子方差分析

§1 一元线性回归 §2 曲线回归 §3 多元线性回归

§1 大数定理 §2 中心极限定理

第一节组织设计概述 第二节组织设计的影响因素分析 第三节组织结构的常见形式 第四节集权与分权