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accrual accounting 应计会计 and financial statements财务报告 财务报告

chapter

4

learning objectives
after studying this chapter, you should be able to
1. understand the role of adjustments调整 in accrual accounting应计会计 2. make adjustments for the expiration or consumption of assets 3. make adjustments for the recognition确认 of unearned revenues预收收入 4. make adjustments for accrual of unrecorded expenses未记录的费用 5. make adjustments for the accrual of unrecorded revenues未记录的收入

learning objectives
after studying this chapter, you should be able to
6. describe the sequence of the final steps in the recording process and relate cash flows to adjusting entries调整分录 7. prepare a classified balance sheet分类资产负债表 and use it to assess short-term liquidity短期流动性 8. prepare single- 单步and multiple-step多步 income statements 9. use ratios比率 to assess profitability盈利能力

time-period assumption
• the time
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向豆丁求助:有没有Accrual?