1. Accounting for cash Intermediate Accounting 6 Cash and Receivables Cash is the resources on hand to meet planned expenditures and emergency situations

1. Conceptual overview and uses of the Statement of Cash Flows Intermediate Accounting 5 The Statement of Cash Flows A statement of cash flows is a financial statement of a company that shows the cash inflows, cash outflows, and net change in cash from its operating, investing, and financing activities during an accounting period, in a manner that reconciles the company's beginning and ending cash balances

1. Concepts of income Intermediate Accounting 4 The Income Statement and Income Recognition Capital Maintenance Concept Under this concept, corporate income for a period of time is the amount that may be paid to stockholders during that period and still enable the corporation to be as well off at the end of the period as it was at the beginning

An item of information to be recognized as an element (i.e. formally recorded and reported in the body of the financial statements), an item must

1. FASB conceptual framework FASB was given two charges: To develop a conceptual framework ofaccounting theory. To establish standards (GAAP) for financialaccounting practices

一、Course nature and objective 二、 Teaching methods 三、 Test requirements and form 四、 Scoring system 五、Brief contents

1. Basic Earnings Per Share Net Income – Preferred Dividends Weighted Average Number of Common Shares Outstanding Intermediate Accounting 14 Earnings Per Share And Retained Earnings

一、绪论及观点介绍 二、工作分析与职位说明 三、人员招聘与挑选 四、培训与开发 五、绩效管理 六、薪酬设计与管理

市场现象时间序列的一种重要变动规律，就是长期趋势变动，它存在于许多市场现象之 中。对下场现象的趋势变动进行研究，是市场预测的重要任务之一。在市场预测法中，趋势 延伸市场预测法是专门用来研究市场现象趋势变动规律的一类方法。直线趋势延伸法，是研 究市场现象趋势变动的最基本的方法之一

一、概念 时间序列市场预测法，是一种重要的定量预测方法。 1、时间序列预测法的定义 时间序列预测法是根据市场现象的历史资料，运用科学的数学方法建立预测模型，使市场现象的数量向未来延伸，预测市场现象未来的发展变化趋势，预计或估计市场现象未来表现的数量。时间序列市场预测法又称历史延伸法或趋势外推法