基础会计学英文教案与习题.docxVIP

Lesson 1Introduction to AccountingExerciseShort Answer questions1. Please elaborate the term of efficient market.2. Please elaborate the terms of ethical man, economic man, rational economic man, bounded rationality, REMM.3. According to economic man and REMM, all men are self-interested “potential thieves”. However, this is conflict with our observations. Please give possible explanations.4. Why do listed companies issue annual reports in public? 5. Do you think private companies should prepare financial statements or not? Give the reasons.6.We defined accounting as a lower-cost device of trusting mechanism. Please explain why accounting is the right device to be employed by all companies.7. What is Economic Darwinism? How is it used to explain the unique value of accounting?8. In this lesson, the origin of accounting was traced to the early civilization of human beings. Please find from the history books or literatures some supporting evidences.9. Changhong Electorics issued a current statement in 2005 disclosing the huge amount of accounting receivables with APEX. Please find supporting documents and try to answer questions as follow: why does business partner need to pay attention to each other about their financial conditions? 10. Please find news and comments about South-east Asia financial crisis and the capital market risk, discuss the changing role of CFO in East-Asia companies hereafter.Lesson 1Introduction to AccountingSelf-TestTrue and False Questions:Economic interest maximization and risk aversion are two characteristics of an economic man.Maslow’s theory of the hierarchy of needs believes that man are resourceful evaluator and maximizer.Firm is a coalition of economic men.The economic nature of man gives rise to the emerge of accounting.In the early history of human being, accounting emerged for the needs of count.Financial accounting is also called internal accounting.Industrial revolution and modern mass manufacturing give birth to cost accounting.C