通过本章学习,理解企业会计信息披露的基本原则 与内容,掌握会计报表附注的功能及内容,了解中期报 告的主要内容,了解财务情况说明书的功能及内容

广东财经大学：会计学院《财务成本管理》课程教学大纲（CPA）

广东财经大学：会计学院《国际财务管理》课程教学大纲

广东财经大学：会计学院《财务成本管理》课程教学大纲（下）

广东财经大学：会计学院《高级财务管理》课程教学大纲（P4）

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. FASB conceptual framework FASB was given two charges: To develop a conceptual framework ofaccounting theory. To establish standards (GAAP) for financialaccounting practices

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 :