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*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