会计学原理课件 3.pptVIP

* * * * * * * * * * * * Accounting PrinciplesACC11101 Lecture Three Accounting Statements – Income Statement and Statement of Financial Position (2) Dr Jane Zhang School of Accounting, Economics and Statistics Room 2/36; ja.zhang@napier.ac.uk; 0131-4554448 LEARNING OUTCOMES You should be able to: Prepare an income statement from relevant financial information and interpret the information that it contains. Discuss the nature and purpose of theincome statement. Refer to the main accounting conventions to explain the nature of the income statement. Discuss the main recognition and measureme