会计学原理期末复习注意事项.pdfVIP

《学原理》期末考试的题型

一．单选题15个，每个1分，共15分

二．判断题14个，每个0.5分，共7分

三．计算及业务题5题，共62分

四．简答题2个，每个8分,共16分

业务题：

1.depreciationcomputation:straight-linemethod,unitsofproductionmethod,anddouble-

declining-balancemethod.Accountingforthechangeofestimates.(changeofestimateduseful

lifeandsalvagevalueofPPE).Accountingforacquisitionofequipment(computingacquisition

cost).Accountingfordisposalofequipment(saleofequipment).Accountingforcapitaland

revenueexpenditures(capitalexpenditureberecordedasassetandrevenueexpenditurebe

recordedapense).

2.Accountingforbaddebtwithallowancemethod,includingestimateofbaddebtexpense,

occurrenceofbaddebt,recoveryofbaddebt.

3.accountingforcurrentliabilities,includingsalestaxpayable,accountspayable,notespayable,

unearnedrevenue,salarypayable(书中涉及的税费的计算不要求掌握，题目会直接给

出，只要掌握处理即可)，estimatedwarrantyliabilities.

4.accountingforissuanceofbonds,amortizationofbonddiscountandpremiumandbond

retirementbeforematurity.

5.Accountingforstockissuance,cashdividendpayment

6.accountingforinitialrecognitionofinvestment,accountingforinterestanddividendrevenue

frominvestment,accountingforunrealizablegains/lossfromAFSorTradingsecuritiesbased

onmarketvaluemethod,accountingfortherecognitionofincomefrominvestmentwithequity

method.

（业务题涉及面较广,都是综合题，不会单考一个知识点，所以要求把上面所列的知识点全

部掌握，必考）

第一章至第八章的内容没有单独出业务题，只在选择、判断和简答里面考核。(大概占到25-

30分)

简答题的范围：

1.brieflyexplainthestepsofaccountingcycle.

2.Brieflyintroducethebasicaccountingassumption

3.Brieflyintroducethefinancialstatements

4.brieflyexplainthediffe