6
12.1
Conceptualoverview and reporting guidelines
了解
3
12.2
Cash inflows and outflows
熟悉
12.3
Net cash flow from operating activities
掌握
12.4
Procedures for preparation of statement
了解
9.4
Self-construction
熟悉
9.5
Costs subsequent to acquisition
熟悉
2
9.6
Disposal ofProperty, plant, and equipment
掌握
9.7
Disclosure ofProperty, plant, and equipment
掌握
4.8
Income statement：effects of accounting changes
了解
4.9
Income statement：earnings per share
熟悉
4.10
Income statement：related issues
了解
4.11
Statement of retained earnings
掌握
11.4
Unidentifiable intangible
掌握
2
11.5
Disclosure of intangible assets
了解
11.6
Conceptualevaluation ofaccounting for intangibles
了解
Chap 12 The statement of cash flows
掌握
2.3
Types of useful information
掌握
2.4
Qualitative characteristic of useful accounting information
掌握
2
2.5
Accounting assumption and convention
掌握
2.6
GAAPand financial statement
掌握
3.3
Elementsofthe balance sheet
掌握
3.4
Measurement of the elements of the balance sheet
掌握
1
3.5
Reporting classifications on the balance sheet
熟悉
3.6
Statement of changes in stockholders’equity
了解
5.4
Segment reporting
了解
1
5.5
Interim financial reports
了解
5.6
SEC reports
了解
Chap6Cash and receivables
4
6.1
Cash
掌握
2
6.2
Bank reconciliation
掌握
6.3
Special topics involving cash
了解
1
4.12
Comprehensive income
掌握
Chap5Additional aspects of financial reporting analysis
2
5.1
Auditors’ report
了解
1
5.2
Management’s report
了解
5.3
Management’s discussion and analysis
了解
Chap10Depreciation and depletion
4
10.1
Factors involved in depreciation
熟悉
2
10.2
Methods of cost allocation
掌握
10.3
Conceptualevaluation of depreciationmethods
了解
1
1.3
Ethics in the accounting environment
了解
1
Chap2Financial reporting: its conceptual framework
4
2.1
FASB conceptual framework
熟悉
2
2.2
Objectives of financial reporting
熟悉
2
4.5
Income statement：income from continuing operations
掌握
4.6
Income statement：results from discontinued operations
掌握
4.7
Income statement：extraordinary items
熟悉
3
12.5
Operating cash flows
掌握
12.6
Procedures for statement preparation
掌握
Total
48
Changes and corrections of depreciation
了解
10.9
Depletion
了解
Chap11Intangibles
4
11.1
Accounting for intangibles
掌握
2
11.2
Research and development costs
熟悉
11.3
Identifiable intangible assets
4
8.1
Lower of cost or market
掌握
2
8.2
Conceptualevaluation of lower of cost or market
了解
8.3
Valuation above cost
熟悉
8.4
Gross profit method
熟悉
2
8.5
Retail inventory method
Conceptual evaluation of inventory cost flow assumptions
了解
7.7
Additional LIFO considerations
了解
7.8
Disclosure of inventory values and methods
了解
Chap8Inventories: special valuation issues
掌握
2
7.2
Alternative inventory systems
掌握
7.3
Items to beincluded in inventory quantities
熟悉
7.4
Determination of inventory costs
掌握
7.5
Cost flow assumptions
掌握
2
7.6
了解
1
Chap4The income statement
4
4.1
Concepts of income
了解
1
4.2
Conceptual reporting guidelines
了解
4.3
Elements of the income statement
掌握
4.4
Income statement content
了解
Chap3The balance sheet and the statement of changes in stockholders’ equity
4
3.1
Interrelationship of financial statements
了解
2
3.2
Purposes of the balance sheet
了解
6.4
Revenue recognition and valuation of trade receivables
熟悉
6.5
Accounts receivable
掌握
6.6
Valuation of accounts receivable for uncollectible accounts
掌握
2
6.7
Generating immediate cash from accounts receivable
熟悉
6.8
Notes receivable
掌握
Chap7Inventories: cost measurement and flow assumptions
4
7.1
Classifications of inventory
4
9Байду номын сангаас1
Characteristics of property, plant, and equipment
熟悉
2
9.2
Acquisition of property, plant, and equipment