第三节应收及预付账款 一、应收账款 二、应收票据 三、预付账款 四、其他应收款

《会计学》课程教学资源（参考文献）借贷试算平衡方法机理形成源流初考——评爱德华·佩拉加略《试算平衡的起源》_唐洋

第二节短期投资 一、短期投资的取得 二、短期投资收益的确认 三、短期投资的期末计价

财产清查的意义、种类;财产清查的方法和内容;财产清查结果的账务处理

Chapter F10 Power notes Current Liabilities Learning Objectives 1. The Nature of current Liabilities 2. Short-Term Notes Payable 3. Contingent Liabilities 4. Payroll and Payroll Taxes 5. Accounting Systems for Payroll 6. Employees' Fringe Benefits 7. Financial Analysis and Interpretation

Chapter F15 Power notes Financial Statement Analysis Learning Objectives Basic Analytical Procedures 2. Solvency Analysis 3. Profitability Analysis 4. Summary of Analytical Measures 5. Corporate Annual Reports

本章结合企业生产经营过程,介绍复式记账法进行账务处理

Chapter F14 Power Notes Statement of Cash Flows Learning Objectives 1. Purpose of the Statement of Cash Flows 2. Reporting Cash Flows 3. Statement of Cash Flows The Indirect Method 4. Statement of Cash Flows -The Direct Method 5. Financial Analysis and Interpretation

Chapter F3 Power notes The Matching Concept and the Adjusting Process Learning Objectives 1. The Matching Concept 2. Nature of the Adjusting Process 3. Recording Adjusting Entries 4. Summary of Adjustment Process 5. Financial Analysis and Interpretation

第八章 (三) 分配材料费用 借生产成本一甲产品10000 生产成本一乙产品80000 制造费用 2000 贷原材料