管理会计的形成和发展受社会 实践及经济理论的双重影响：一方 面，社会经济的发展要求加强企业 管理；另一方面，经济理论的形成 又使这种要求得以实现

一、教学目的及要求 1、了解经济人以及基于经济人的企业属性问题; 2、能够理解信任问题在企业有效运行和生存中的价值 3、掌握会计的价值与信任之间的关系问题; 4、了解会计学科的发展以及相应的影响因素

International Trade What determines whether a countryimports or exports a good? Who gains and who loses from free tradeamong countries? What are the arguments that people usedto advocate trade restrictions?

Types of Imperfectly Competitive Markets Monopolistic Competition – Many firms selling products that are similar but not identical. Oligopoly – Only a few sellers, each offering a similar or identical product to the others

Differences in Earningsin the U.S. Today The typical physician earns about $200,000a year. The typical police officer earns about$50,000 a year. The typical farm worker earns about$20,000 a year

海南大学：《会计学原理》课程教学大纲 ACCOUNTING PRINCIPLES

Outline The economics of asymmetric information Political economics Behavioral economics

Outline The Economist as Scientist The Economist as Policy Adviser Why Economists disagree

The Market Forces of Supply and Demand Supply and Demand are the two wordsthat economists use most often. Supply and Demand are the forces thatmake market economies work. Modern microeconomics is about supply,demand and equilibrium

第三节 账簿登记和使用的规则 第四节 结账和对账