《会计学原理》期末考试的题型
一．单选题15个，每个1分，共15分
二．判断题14个，每个0.5分，共7分
三．计算及业务题5题，共62分
四．简答题2个，每个8分,共16分
业务题：
1.depreciation computation: straight-line method, units of production method, and
double-declining-balance method. Accounting for the change of estimates.(change of estimated useful life and salvage value of PPE).Accounting for acquisition of equipment(computing acquisition cost). Accounting for disposal of equipment(sale of equipment). Accounting for capital and revenue expenditures(capital expenditure be recorded as asset and revenue expenditure be recorded as expense).
2.Accounting for bad debt with allowance method, including estimate of bad debt expense,
occurrence of bad debt, recovery of bad debt.
3.accounting for current liabilities, including sales tax payable, accounts payable, notes payable,
unearned revenue, salary payable(书中涉及的美国税费的计算不要求掌握，题目会直接给出，只要掌握会计处理即可)，estimated warranty liabilities.
4.accounting for issuance of bonds, amortization of bond discount and premium and bond
retirement before maturity.
5.Accounting for stock issuance, cash dividend payment
6.accounting for initial recognition of investment, accounting for interest and dividend revenue
from investment, accounting for unrealizable gains/loss from AFS or Trading securities based on market value method, accounting for the recognition of income from investment with equity method.
（业务题涉及面较广,都是综合题，不会单考一个知识点，所以要求把上面所列的知识点全部掌握，必考）
第一章至第八章的内容没有单独出业务题，只在选择、判断和简答里面考核。

(大概占到25-30分)
简答题的范围：
1.briefly explain the steps of accounting cycle.
2.Briefly introduce the basic accounting assumption
3.Briefly introduce the financial statements
4.briefly explain the difference between accrual basis accounting and cash basis accounting.
5.briefly explain the characteristics of corporation.
6.briefly explain the difference between capital expenditure and revenue expenditure.
7.briefly explain the basic principles of cash control.。