|
|
 |
|
教科书中的个章问题作为回顾与讲述。J. Pratt、John Wiley & Sons, Inc出版之第五版《经济情势下的财务会计》
Problems assigned for the reciations and problems reviewed during each session are all from the course textbook, J. Pratt, Financial Accounting in an Economic Context, 5th ed., John Wiley & Sons, Inc.
| 1 |
回顾簿记的基本程序 (PDF)
Review of Basic Book-keeping Procedures (PDF) |
E2-4, E2-7, E2-12, ID2-7 |
|
| 2 |
回顾会计应记基础 (PDF)
Review Accrual Accounting Principles (PDF) |
E4-2, E4-6, E4-10, E4-14, P4-13 |
|
| 3 |
回顾收入的认列、应收帐款观念及存货评价 (PDF)
Review Revenue Recognition, A/R Concepts, and Inventory Valuation (PDF) |
E6-6, E6-8, P6-7 |
E7-8, E7-9, E7-11, P7-6 |
| 4 |
回顾配合原则与长期资产 (PDF)
Review the Matching Principle and Long-Lived Assets (PDF) |
E9-5, E9-18, BE9-3, ID9-7 |
P9-3, P9-14, P9-16, BE9-2 |
| 5 |
回顾现金流量表 (PDF)
Review Statement of Cash Flows (PDF)
期中观念 (PDF)
Concepts for the Midterm (PDF) |
|
E14-8, E14-3, P14-13
Midterm Review: E4-5, P6-4, P7-9, P9-8, P14-14 |
| 6 |
回顾税金与有价证券 (PDF)
Review Taxes and Marketable Securities (PDF) |
|
E10-11 |
| 7 |
回顾流动负债与长期负债 (PDF)
Review Current Liabilities and Long-Term Debt (PDF) |
|
P8-6, E11-4 |
| 8 |
回顾负债与评价 (PDF)
Review Debt and Valuation (PDF) |
|
ID11-2 |
| 9 |
回顾长期债务、租赁与股东权益 (PDF)
Review Long-Term Debt, Leases, and Shareholders' Equity (PDF) |
|
E11-20, E11-13, E11-17 |
| 10 |
回顾收(并)购 (PDF)
Review Acquisitions (PDF) |
|
P12-11, E8-6 |
| 11 |
期末考前总复习 (PDF)
Preliminary Review for Final Exam (PDF) |
|
|
|
|
|
|
|
 |
|
