西方财坐下务会计1.pptVIP

* Page 33 e1.7 * Page * Western Accounting Theory and Practice GDUF Western Accounting Theory and Practice GDUF Western Accounting Theory and Practice Course Discription The thicker the textbook, the more difficult the exam? Page * 2006年度注册会计师全国统一考试各科合格率分别为：会计12.87%；审计13.22%；财务成本管理14.50%；经济法16.69%；税法17.34%。2006年度所有科目的平均合格率为14.93%，与2005年度的平均合格率相当。 2007年度注册会计师全国统一考试各科合格率分别为：会计12.66%；审计8083人，13.95%；财务成本管理13466人，18.41%；经济法20636人，17.09%；税法11249人，11.08%。2007年度所有科目的平均合格率为14.64%，与2006年度的平均合格率相当。 2008年度注册会计师全国统一考试各科合格率分别为：会计10.79%；审计15.06%；财务成本管理15.26%；经济法17.98%；税法13. 56。2008年度所有科目的平均合格率为14.53%，与2007年度的平均合格率相当。 Page * The thicker the textbook, the more difficult the exam? Page * TEXTBOOK Financial Managerial Accounting: The basis for Business Decisions Page * TEXTBOOK Financial Managerial Accounting: The basis for Business Decisions THIS SEMESTER… Chapter 1 Chapter 2 Chapter 3 Chapter 4 Chapter 5 Chapter 14 Chapter 15 Page * FAST REVIEW FOCUS ON CASE STUDY AND PRACTICE Chapter 1 Accounting: Information for Decision Making Chapter Opener BEAR STEARNS Liquidity failure Page * Subprime mortgage: A type of mortgage that is normally made out to borrowers with lower credit ratings. Accounting Joke A man takes a balloon ride at a local country fair. A fierce wind suddenly kicks up, causing the balloon to violently leave the fair and carry its occupant out into the countryside. Page * Accounting Joke Landing in a farmers field, the man is left with no clue how far he has flown or to where. Page * Accounting Joke Seeing a man walking down the street, he cries out: Excuse me, sir, can you tell me where I am? Eyeing the man in the balloon the passer by says: You are in a downed balloon in a farmers field.” You must be an accountant, sir, replied the balloons unhappy resident. Page * Accounting Joke How could you possible know that? asked the passer-by. “Because what you have told me is absolutely correct, but of absolutely no use to me now,