西方财务会计课后答案(第七章)

*方财务会计课后答案（第七 草）

CHAPTER 7

Accounting Prine心les

ASSJGNMENTCLASSFEATDN TABLE

Study 0 b^ctives 1.

Explain the m eaning of generally accepted

accounting princ拿les and identify the key item s of the conceptual fram ew oik.

2. D escribe the bask

objectives of financial reporting. 3.

D iscuss the qualitative

characteristics of accounting infbm ation and elem ents of financial statem ents. 4. Uentify the basic assum ptbns used by accountants.

5. Identify the basic principles of accounting. 6. Identify the W o constraints in accounting. f? Understand and analyze

classified financial statem ents. 8. Exp]ain tiie accounting

princ攵les used in mter- national op erations.

Q uestions1,2

3 3,4, 5 6 7,8,9, 10,

12 11 13, 14, 15,16

17, 18 Brkf Exercises

1,2

3

4,5,6

7 7 7,8 9, 10, 11

Exercises

1,2,3

1,2, 3, 4 1,2,3 5, 6, 7, 8, 9

10

A Problem s

1A, 2A,3A 1A, 2A, 3A 3A

4A, 5A

B Problem s

IB, 2B, 3B

IB, 2B, 3B 3B

4B, 5B

7-1