中级财务会计教15周.docVIP

天府学院 TIANFU SCHOOL, SWUFE 教 案 任课教师： 魏历 课程名称：《中级财务会计I》 任课班级：2012级会计06--11班和审计01班 授课时间：2014-2015-1学期,节 Chpater 6 Property , Plant, Equipment, and Intangible assets :Utilization and Impairment 授课方式 Teaching and in-class discussion and exercises 教 学 目 的 To make students are able to explain the concept of cost allocation as it pertains to property, plant, and equipment and intangible assets .to determine periodic depreciation using both time- based and activity-based methods. To calculate the periodic depletion of a natural resources and the periodic amortization of an intangible