§4.1一次单项变动分析 §4.2一次综合变动分析 §4.3一段时期的平均变动分析

§3.1 总体分布的描述 §3.2 平均程度的描述 §3.3 分散程度的描述 §3.4 结构特征的描述

§1.4统计中的一些基本概念 §2.1统计数据的分类 §2.2统计数据的来源 §2.3 统计资料的整理 §2.4统计表和统计图简介

上海交通大学：《中级财务会计》课程教学资源（PPT课件）复习课件

1.Describe property,plant,and equipment. 2.Identify the costs to include in initial valuation of property, plant,and equipment. 3.Describe the accounting problems associated with self- constructed assets. 4.Describe the accounting problems associated with interest capitalization. 5.Understand accounting issues related to acquiring and valuing plant assets. 6.Describe the accounting treatment for costs subsequent to acquisition. 7.Describe the accounting treatment for the disposal of property, plant,and equipment

1.Identify accounting topics where the time value of money is relevant. 2.Distinguish between simple and compound interest. 3.Use appropriate compound interest tables. 4.Identify variables fundamental to solving interest problems. 5.Solve future and present value of 1 problems. 6.Solve future value of ordinary and annuity due problems. 7.Solve present value of ordinary and annuity due problems. 8.Solve present value problems related to deferred annuities and bonds. 9.Apply expected cash flows to present value measurement

1.Understand the uses and limitations of an income statement. 2.Prepare a single-step income statement. 3.Prepare a multiple-step income statement. 4.Explain how to report irregular items. 5.Explain intraperiod tax allocation. 6.Identify where to report earnings per share information. 7.Prepare a retained earnings statement. 8.Explain how to report other comprehensive income

1.Understand basic accounting terminology. 2.Explain double-entry rules. 3.Identify steps in the accounting cycle. 4.Record transactions in journals,post to ledger accounts, and prepare a trial balance. 5.Explain the reasons for preparing adjusting entries. 6.Prepare financial statement from the adjusted trial balance. 7.Prepare closing entries. 8.Explain how to adjust inventory accounts at year-end

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

上海交通大学：《跨国公司财务管理》教学资源_课件PPT_ICF PPT-Introduction & Financial Crisis