第四章复式记账 复习思考题 1.何谓单式记账法?单式记账法有何特征? 2.何谓复式记账法?复式记账法有何特征?什么说复式记账法是一种科学记账方法? 3.何谓借贷记账法?其基本内容主要包括哪些方面?

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

• 固定资产、无形资产的概念 • 固定资产、无形资产的计价方法 • 固定资产、无形资产的核算方法 第一节 固定资产概述 第二节 固定资产的管理要求 第三节 固定资产核算 第四节 固定资产折旧 第五节 固定资产期末计价和列示

第十一章财产清查 复习思考题 1.财产清查如何分类? 财产清查的内容有哪些? 3.永续盘存制与实地盘存制有什么区别? 4.试述在哪些条件下适宜采用实地盘存制?

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

1. Conceptual Overview of Liabilities Liabilities are probable future sacrifices of economic benefits arising from present obligations of a company to transfer assets or provide services to other entities in the future as a result of past transactions or events

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

Intermediate Accounting 8 Property, Plant And Equipment I. Classification as property, plant and equipment To be included in the property, plant, and equipment category, an asset must have three characteristics:

第一节 财务报告概述 第二节 年度决算概述 第三节 年度决算的准备工作 第四节 年度决算工作的基本内容 第五节 年度决算