一、名词解释(3分/题,共15分) 1、会计确认与会计计量 2、收入与费用 3、永续盘存制与实地盘存制 4、交易与事项 5、资本性支出与收益性支出

Task Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University Lesson notes Lesson 6 accounting for merchandising activities Learning Objectives Describe merchandising activities and identify business types

Task Team of FUNdaMENTAL aCCOUNtIng School of Business. Sun Yat-sen University Less ote Lesson 8 Accounting Information System Learning objectives 1. Describe the principles of properly designed accounting system

练习题 1、名词解释 1、内部控制结构 2、控制环境 3、ERM

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

1.会计信息的需求者首先是企业外部投资者 2.趋势分析法,又叫横向分析法,是以企业现在和过去的历史资料相比较,以评 价企业财务业绩和状况的方法 3.总体结构分析又叫纵向分析,是以百分比的形式表述公司在一个特定期间内,财 务报表项目与某一共同项目之间的关系

一、判断题 1.损益表是反映企业在一定期间的经营成果的报表 2.资产负债表中,资产的排列顺序是根据重要性原则确定的

选择题 1、以下哪项不是常见的账务处理程序?() A、原始凭证账务处理程序 B、汇总记账凭证账务处理程序 C、科目汇总表账务处理程序 D、日记总账账务处理程序

Task Team of FUNdaMENTAL aCCOUNtIng School of Business. Sun Yat-sen University Lesson note Lesson 12 internal controls and business ethics Learning objectives 1. Explain the fundamental principles of internal control

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