fect financial statements?Р9、What does inventory turnover reveal? РCh.7 Accounting PrinciplesР一、基本要求Р 通过本章学习,使学生理解公认会计原则及会计概念框架的含义,理解财务报告的目标;理解会计信息的质量特征和财务报表要素;理解会计假设,掌握基本的会计原则和会计的两大制约;能够理解和分析分类的财务报表。Р二、授课方法Р讲授、讨论。Р教学内容Р1. The conceptual framework of accountingРa. Objectives of reportingРb. Qualitative characteristicsРc. Elements of financial atatementsРd. Operating guidelinesР2. AssumptionsР a. ary unitР b. Economic entityР c. Time periodР d. Going concernР3. PrinciplesР a. Revenue recognitionР b. MatchingРc. Full disclosureРd. CostР4. Constraints in accountingР a. MaterialityР b. ConservatismР c. Summary of conceptual frameworkР5. Statement presentation and analysisР a. Classified balance sheetР b. Classified e statementР c. Analyzing financial statementsР d. An international perspective
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