【心理激励指导】会计英语复习要点.pptVIP

Unit 3Dialogue 1. The concept of fixed assets What does PPE stand for? Could you come out with some examples for PPE? How can you get these fixed assets? 2.Fixed assets recording what does fixed assets’ cost usually include? If you self-constructs a fixed assets, how would you record its cost? Do you know how to allocate lump sum (basket) purchase price? If a fixed asset is acquired by non-monetary exchange, how would you assess its cost? Do you have an idea of how to record the cost of a fixed asset through a business combination or a debt restructuring transaction? What other information