Outline The nature of firm; The value of accounting; The Evolution of accounting; Accounting: bird view Task Team of

一、企业、经济活动与会计事项 二、经济活动与会计要素 三、会计恒等式

一、本-量-利分析 二、分部报告、责任中心及业绩评价 三、预算和预算控制 四、标准成本和成本控制

一、制造业基本的经营活动 二、筹资业务 三、借入资本 四、引入权责发生制与账项调整 五、供应过程:材料采购业务 六、引入存货盘存制度

一、再谈会计与信任; 二、会计准则问题; 三、会计理论:一个新视角; 四、SOX法案对会计的影响

Task Team of FUNDAMENTAL ACCOUNTING School of Business, Sun Yat-sen University Lesson 1: Introduction to accounting Learning Objectives Understand the concepts of economic man and nature of firm from the perspective of

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Task Team of FUNdaMENTAL aCCOUNtIng School of Business. Sun Yat-sen University Less Lesson 10 Understanding and Using Financial Statements Learning objectives

Task Team of FUNdAMENTAL aCCOUNTING Lesson notes Lesson 14 Managerial Accounting: Applications Learning objectives 1. Describe segmented reporting and responsibility accounting system

练习题 1、名词解释 (1)会计要素 (2)资产 (3)负债 (4)所有者权益