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| 1 |
概述与简介-排定进度与课程架构
Overview and Introduction - Setting the Stage and the Course Framework |
| 2 |
会计应计原则
Principles of Accrual Accounting |
| 3 |
年度报告的要素与财务比率
Elements of an Annual Report and Financial Ratios |
| 4 |
收入的认列与应收帐款
Revenue Recognition and Accounts Receivable |
| 5 |
收入的认列
Revenue Recognition |
| 6 |
存货与销货成本会计
Accounting for Inventory and COGS |
| 7 |
配合原则与长期资产
The Matching Principle and Long-lived Assets |
| 8 |
配合原则:土地，厂房与设备
Matching Principle: Property, Plant, and Equipment |
| 9 |
现金流量表
The Statement of Cash Flow |
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期中考
Mid-term Exam |
| 10 |
税务会计
Accounting for Taxes |
| 11 |
权益证券与价值调整
Marketable Securities and Valuation Adjustments |
| 12 |
流动负债、或有负债与长期负债简介
Current Liabilities and Contingencies and an Introduction to Long-Term Debt |
| 13 |
长期负债
Long-Term Debt |
| 14 |
负债与评价
Debt and Valuation |
| 15 |
租赁
Leases |
| 16 |
股东权益
Stockholders' Equity |
| 17 |
收(并)购
Acquisitions |
| 18 |
财务报告的当前议题
Current Issues in Financial Reporting |
| 19 |
财务会计机构简介
Introduction to FSA |
| 20 |
课程回顾与总结
Course Review and Wrap-Up |
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期末考
Final Exam |
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