1.Describe the usefulness of a conceptual framework. 2.Describe the FASB's efforts to construct a conceptual framework. 3.Understand the objectives of financial reporting. 4.Identify the qualitative characteristics of accounting information. 5.Define the basic elements of financial statements. 6.Describe the basic assumptions of accounting. 7.Explain the application of the basic principles of accounting. 8.Describe the impact that constraints have on reporting accounting information
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上海交通大学：《中级财务会计》课程教学资源_Homeworks_Chapter 9 Inventories：Additional Valuation Issues
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上海交通大学：《中级财务会计》课程教学资源_Homeworks_Chapter 8 Valuation of Inventories：A Cost-Basis Approach
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上海交通大学：《中级财务会计》课程教学资源_Homeworks_Chapter 6 Accounting and the Time Value of Money
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上海交通大学：《中级财务会计》课程教学资源_Homeworks_Chapter 3 The Accounting Information System
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上海交通大学：《中级财务会计》课程教学资源_Homeworks_Chapter 2 Conceptual Framework Underlying Financial Accounting
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上海交通大学：《中级财务会计》课程教学资源_Homeworks_Chapter 1 Financial Accounting and Accounting Standards
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