1、在借贷记账法中,账户的哪一方记增加,哪一方记减少,是由()决定的。 A、记账规则B、业务性质 C、账户性质D、账户结构

一、名词解释(3分/题,共12分 1、计量单位与计量属性 2、资产与负债 3、权责发生制与收付实现制 4、原始凭证与记账凭证

Task Team of FUNdaMENTAL aCCOUNtIng School of Business. Sun Yat-sen University L Notes Lesson 13 Managerial Accounting: Concepts and Principles Learning objectives

Task Team of FUNdaMENtAL aCCOUntINg Lesson 11 Understanding Accounting standards Learning Objectives 1. Understand the inherent limitation of accounting from trust perspective 2. Appreciate how accounting standards contributes in trust developing and maintaining

Task Team of FUNDaMENTAL ACCOUNTING School of Business. Sun Yat-sen University Less Lesson 9: Financial Statements Learning objectives 1. Learn what financial statements are and how these accounting tools work in their future profession

Task Team of FUNdaMENTAL aCCOUNtIng School of Business. Sun Yat-sen University Lesson notes Lesson 7 Merchandise Inventories and cost of sales Learning objective 1. Identify the items included in merchandise inventory

Task Team of FUNDAMENTAL ACCOUntING hool of Business, Sun Y at-sen University L Note Lesson 5 Completing the Accounting Cycle Learning objectives Describe and prepare a worksheet and describe its usefulness 2. Describe the closing process and explain why temporary accounts are closed

1.了解会计信息以何种方式传递给使用者; 2.掌握工作底表的编制与运用; 3.掌握利润表的结构原理和基本编制方法; 4.掌握资产负债表的结构原理和基本编制方法;

Task Team of FUNDAMENTAL ACCOUNTING School of Business, Sun Yat-sen University Lesson 12 Internal Controls and Business Ethics Self-Test True or False 1. The accounts receivable subsidiary ledger controls the accounts receivable account in the

Outline Q Describe the preparation of adjusted trial balance Describe and prepare a worksheet and describe its usefulness Describe the closing process and explain why temporary accounts are closed each period