moocFundamentals of financial accounting_1答案(慕课2023完整答案)
Test-Chapter 1
1、案慕案The课完 main measurement scale used by accounting is
A、Physical measurement
B、整答Currency measurement
C、案慕案Labor measurement
D、课完Physical measurement and currency measurement
2、整答The案慕案 basic functions of accounting are
A、Accounting and management
B、课完Control and supervision
C、整答Accounting and supervision
D、案慕案Accounting and analysis
3、课完The整答 contents of accounting's reflection and supervision can be summarized as
A、Sales activities
B、案慕案Capital movement in the process of production
C、课完Production activities
D、整答Management activities
4、The following business is not within the scope of accounting
A、Purchase materials with bank deposits
B、Requisition of materials used for producing products
C、Storage of purchased materials
D、Storage of self-made materials
5、The accounting entity hypothesis stipulates that accounting
A、Time range
B、Spatial range
C、Period expense range
D、Cost range
6、Among the following principles, the principle that does not belong to the information quality requirement is
A、The principle of understandability
B、Comparability principle
C、Historical cost principle
D、Relevance principle
7、On September 20,2X20, the product was sold on credit for 50 000 yuan, and the payment was received on December 25 and deposited in the bank. When accounting on the basis of receipt and payment, the income should belong to
A、September 2X20
B、October 2X20
C、November 2X20
D、December 2X20
8、On March 20, 2X20, the product was sold on credit for 60 000 yuan, and the payment was received on June 20 and deposited in the bank. When accounting according to accrual basis, the income should belong to
A、March 2X20
B、April 2X20
C、May 2X20
D、June 2X20
9、The basis for establishing currency measurement assumptions is
A、Currency changes
B、RMB
C、Bookkeeping standard currency
D、The currency value remains unchanged
10、When organizing accounting, the basic premise for accounting is
A、Accounting entity
B、Going-concern
C、Currency measurement
D、Accounting principles
E、Accounting installment
11、The following various methods belong to the special methods of accounting
A、Register books
B、Cost accounting
C、double-entry bookkeeping
D、Supervision and inspection
E、Forecast and decision
F、Property inventory
12、Accounting methods include
A、Accounting
B、Accounting decision
C、Accounting information
D、Accounting analysis
E、Accounting inspection
F、Accounting forecast
13、The following business does not belong to the scope of accounting
A、Purchase materials with bank deposits
B、Preparation of financial plan
C、Storage of self-made materials
D、Sign a purchase contract with a foreign company
E、The product is completed, inspected and stored in the warehouse
14、According to the accrual basis principle, the following items should be included in the income and expenses of the current period:
A、The deposit bank for the sales of this period
B、The sales payment of the previous period was received in this period
C、Futures funds received in advance in this period are deposited into banks
D、Accrued depreciation charges for fixed assets in the current period
E、Pay the next periodical newspaper and magazine fees with bank deposits
15、Different accounting installment will have an impact on the total profit
16、The accounting of all enterprises in China must use RMB as the standard currency for bookkeeping
17、The accrual system is based on whether the rights and responsibilities have occurred to determine the current income and expenses
18、All accounting entities should conduct independent accounting
19、Accounting should distinguish between its own economic activities and those of other units
20、Accounting subject and legal person subject are the same concept
21、The principle of prudence means that in accounting, the assets of the enterprise and the possible losses and expenses should be underestimated
22、Currency measurement is the only accounting measurement unit
Chapter 2 Accounting methods
Test-Chapter 2
1、The following economic business occurs, and the increase in both assets and equity items is
A、Requisition of materials used for producing products
B、Payment of wages in cash
C、Monetary funds received by investors
D、Receive the advance payment from the purchaser and deposit it in the bank
2、The following economic activities occur, which will not cause changes in the total of both sides of the accounting equation:
A、Receive accounts receivable and deposit in the bank
B、Obtain loans from the bank and deposit them in the bank
C、Repay accounts payable with bank deposits
D、Receive investment from investors with intangible assets
3、The total assets of an enterprise at the beginning of the current period is 140 000 yuan, the total liabilities at the end of the current period increase by 20 000 yuan compared with the beginning of the period, and the total owner's equity is reduced by 10 000 yuan compared to the beginning of the period, then the total assets of the enterprise at the end of the period are RMB
A、170 000
B、130 000
C、150 000
D、120 000
4、The following economic businesses that cause the simultaneous increase in assets and liabilities are
A、Repay bank loans with bank deposits
B、Receive accounts receivable and deposit it in the bank
C、A batch of purchase materials not paid
D、Repay accounts payable with bank loans
5、An enterprise had a total debt of 1.2 million yuan at the end of October 2X20, receive accounts receivable 200 000 yuan in November,repay the loan of 150 000 yuan with bank deposit , prepaid purchase price 60 000 yuan, so, the total liability is __ yuan at the end of November.
A、1 050 000
B、1 110 000
C、1 150 000
D、1 210 000
6、The following items are static accounting elements
A、Assets
B、Income
C、Cost
D、Liabilities
E、Owner's equity
7、The following items are dynamic accounting elements
A、Assets
B、Cost
C、Income
D、Profit
E、Owner's equity
8、The accounting elements reflecting the financial status of the enterprise are
A、Assets
B、Income
C、Cost
D、Liabilities
E、Owner's equity
9、The accounting elements that reflect the business results of the enterprise are
A、Assets
B、Income
C、Cost
D、Profit
E、Owner's equity
10、The following statement about the relationship between accounting elements is correct
A、Expenses will cause a decrease in assets or an increase in liabilities
B、The acquisition of income will cause a decrease in assets or an increase in liabilities
C、The acquisition of income will cause an increase in assets or a decrease in liabilities
D、The increase in owner's equity may cause an increase in assets or an increase in expenses
E、The above statements are correct
11、The following statements about the characteristics of assets are correct
A、Must be owned or controlled by the company
B、Must be able to measure its value in currency
C、The property must be used for resale
D、Must be tangible property materials
E、Must have the potential to serve the economic benefits of the enterprise
12、The following belong to the owner's equity
A、Paid-up capital
B、Capital reserve
C、Surplus reserve
D、Undistributed profits
E、Bank deposit
13、Assets = liabilities + owner's equity, this accounting equation is balanced at all times.
14、The occurrence of all economic operations will cause changes in both sides of the accounting equation, but will not destroy the accounting equation
15、Accounts receivable, advance payments, and other receivables are assets
16、Assets are economic resources that companies can measure in currency.
17、Deferred expenses and accrued expenses are all expense elements
18、The owner's equity is the ownership of the enterprise's net assets by the company's investors. Its size is determined by the size of the assets and liabilities.
Chapter 4 Long-term Assets
Test-Chapter 4
1、Enterprises purchase fixed assets to be installed, the first accounting account is
A、Fixed assets
B、Construction-in-process
C、Project goods and material
D、Liquidation of fixed assets
2、The following items that belong to intangible asset is
A、Equipment
B、Cash in bank
C、Goodwill
D、Accounts receivable
3、The useful life of a fixed asset is 5 years. In the case of depreciation calculated by sum-of-the-years’ digits method, the annual depreciation rate of the first year is
A、20%
B、33%
C、40%
D、50%
4、Here are methods of depreciation of fixed assets.Which does not require the consideration of the net salvage value of fixed assets at the beginning?
A、Units-of-production method
B、Straight-line method
C、Double-declining-balance method
D、Sum-of-the -years' digits method
5、The original value of a fixed asset is 250 000 yuan, and the estimated net salvage value is 6 000 yuan. It is estimated that the fixed asset can be used for 8 years. According to the double -declining -balance method , the depreciation that should be extracted in the second year is
A、46 875 yuan
B、45 750 yuan
C、61 000 yuan
D、30 500 yuan
6、The original value of a machine equipment is 80 000 yuan, the estimated net salvage value is 8 000 yuan, it is estimated that it can be used for 12 years, and the depreciation is calculated according to the straight -line method, then the depreciation in the second year should be
A、6 600 yuan
B、6 000 yuan
C、7 000 yuan
D、8 000 yuan
7、The calculation formula of sum- of- the -years’ digits method is
A、Depreciation= (cost- estimated residual value)/ estimated life
B、Depreciation= (cost- estimated residual value)/ estimated hour
C、Depreciation= book value * depreciation rate
D、Depreciation= (original cost – salvage value) *remaining useful life / sum- of- the -years’ digits
8、When an enterprise amortizes intangible assets,the credit account is
A、Accumulated amortization
B、Intangible assets
C、Accumulated depreciation
D、Investment income
9、The accounting measurement attribute of fixed assets is
A、Fair value
B、Replacement cost
C、Net realizable value
D、Historical cost
10、When an enterprise makes allowance for depreciation of fixed assets,the credit account is
A、Investment income
B、Accumulated depreciation
C、Prme operating revenue
D、Fixed assets
11、Which of the following items are accelerated depreciation methods
A、Straight -line Method
B、Units -of -production Method
C、Double -declining -balance Method
D、Sum -of -the -years’ digits Method
E、One-off amortization Method
12、Fixed Assets mainly include
A、Plant
B、Property
C、Equipment
D、Accounts receivable
E、Paid-up capital
13、The main basis for enterprises to calculate depreciation of fixed assets include
A、The estimated useful life of the fixed asset
B、The original value of the fixed asset
C、The salvage value of the fixed asset
D、The cost department of the fixed asset
E、The purpose of the fixed asset
14、Intangible Assets mainly include
A、Patents
B、Copyrights
C、Trademarks
D、Deferred expenses
E、Goodwill
15、Depreciation of fixed assets shall be debited as an accounting item like
A、Manufacturing expense
B、Marketing expense
C、General and administrative expense
D、Other operating cost
E、Research and development expenditure
16、The characteristics of intangible asset are
A、Long -term asset
B、Short -term asset
C、Measured by historical cost
D、Measured by replacement cost
E、Owned or controlled by a business
17、Both fixed asset and intangible asset are long-term assets
18、The feature of UP is that the monthly amount of depreciation is equal
19、The fixed assets that increase in that month are depreciated in that month, and the fixed assets that decrease in that month are not depreciated in that month
20、DDB Method provides for a declining periodic expense over the estimated useful life of the asset
21、Intangible assets usually are amortized by SL method
22、In the last 2 years, DDB Method does not need to change into SL
23、The basic purpose of depreciation is to achieve the matching principle
24、Intangible Asset is measured by fair value
Chapter 5 Current Liabilities
Test-Chapter 5
1、A basic difference between loss contingencies and "real" liabilities is:
A、Liabilities stem from past transactions; loss contingencies stem from future events.
B、Liabilities always are recorded in the accounting records, whereas loss contingencies never are.
C、The extent of uncertainty involved.
D、Liabilities can be large in amount, whereas loss contingencies are immaterial.
2、Which of the following is characteristic of liabilities rather than of equity?
A、The obligation matures.
B、Interest paid to the provider of the capital is deductible in the determination of taxable income.
C、The capital providers' claims are residual in the event of liquidation of the business.
D、The capital providers normally have the right to exercise control over business operations.
3、On October 1, Dalton Corp. borrows $50 000 from National Bank, signing a six-month note payable for that amount, plus interest to be computed at a rate of 9 percent per annum. Indicate all correct answers.
A、Dalton's liability at October 1 is only $50 000
B、The maturity value of this note is $52 250.
C、At December 31, Dalton will have a liability for accrued interest payable in the amount of $2,250.
D、Dalton's total liability for this loan at November 30 is $50 750.
Chapter 6 Long-term Liabilities -- Bonds
Test-Chapter 6
1、The balance in the discount on bonds payable account would usually be reported in the balance sheet in the:
A、Current assets section
B、Current liabilities section
C、Long-term liabilities section
D、Investments section
2、Which of the following statements is (are) correct?
A、A bond issue is a technique for subdividing a very large loan into many small,transferable units.
B、Bond interest payments are contravtual obligations,whereas the board of directors determines whether or not dividends will be paid.
C、As interest rates rise,the market prices of bonds fall;as interest rates fall,bond prices lend to rise.
D、Bond interest payments are deductible in determining income subject to income taxes,whereas dividends paid to stockholders are not deductible.
3、Identify all statements that are consistent with the concept of present value.
A、The present value of a future amount always is less than that future amount.
B、An amount of money available today is considered more valuable than the same sum that will not become available until a future date.
C、A bond's issue price is equal to the present value of its future cash flows.
D、The liability for an installment note payable is recorded at only the principal amount,rather than the sum of the scheduled future payments.
4、ldentify those trends that are unfavorable from the viewpoint of a bondholder.
A、Market interest rates are steadily rising.
B、The issuing company's interest coverage ratio is steadily rising.
C、The issuing company's net cash flow from operating activities is steadily declining.
D、The issuing company's debt ratio is steadily declining.
5、Identify the types of information that can readily be determined from an amortization table for an installment loan.
A、Interest expense on this liability for the curent year.
B、The present value of the future payments under changing market conditions.
C、The unpaid balance remaining after each payment.
D、The portion of the unpaid balance that is a curent liability.
Chapter 7 Shareholders' Equity
Test-Chapter 7
1、Western Moving Corporation was organized with authorization to issue 100 000 shares of $ 1 par value common stock. Forty thousand shares were issed to Tom Morgan,the company's founder,at a price of $ 5 per share.No other shares have yet been issued. Which of the following statements is true?
A、Morgan owns 40 percent of the stockholders' equity of the corporation.
B、The corporation should recognize a $ 160 000 gain on the issaunce of these shares.
C、If the balance sheet includes retained earnings of $ 50 000, total paid -in capital amounts to $ 250 000 .
D、In the balance sheet,the Additional Paid-in Capital account will have a $ 160 000 balance, regardless of the profits earned or losses incurred since the corporation was organized.
2、Which of the following is not a characteristic of the common stock of a large, publicly owned corporation?
A、The shares may be transferred from one investor to another without disrupting the community of business operations.
B、Voting rights in the election of the board of directors.
C、A cumulative right to receive dividends.
D、After issuance,the market value of the stock is unrelated to its par value.
Chapter 9 Expense
Test-Chapter 9
1、Тhе Аllоwаncе fоr Асcоunt?ng Rеceivable аccount ?? а(n) ( )
A、expense account
B、liability account
C、owner' s equity account
D、contra asset account
2、The entry to record depreciation expense at the end of an accounting period( ).
A、reduces the book value of the asset being depreciated
B、is an example of an accrual
C、reduces the balance in a contra asset acount
D、increased the depreciable cost of the asset being depreciated
3、The income statement of the Kent Company,a manufacturing firm,included the following costs,$ 20 000 paid to a CPA firm for an annual audit,maintenance cost on the plant heating system accounting to $ 1 000,$ 4 500 for property taxes on the raw materials inventory,direct materials of $ 60 000, and depreciation on the president's car of $ 4 000.Of these costs ,how much would be treated as product costs?
A、$ 89 500
B、$ 85 550
C、$ 69550
D、$ 65 500
Chapter 10 Profit
Test-Chapter 10
1、A plant manager' s salary in a stationery manufacturing operation should be traded as( )
A、a direct labor cost
B、manufacturing overhead cost
C、either A or B
D、neither A or B
2、Insurance expense related to a firm's finished goods inventory should be treated as( )
A、administrative expenses
B、indirect material
C、selling expense
D、none of the above
Chapter 11 Financial Reports
Test-Chapter 11
1、A transaction caused a $55,000 decrease in both total assets and total liabilities. This transaction could have been:
A、Purchase of a delivery truck for $55,000 cash.
B、An asset with a cost of $55,000 was destroyed by fire.
C、Repayment of a $55,000 bank loan.
D、Collection of a $55,000 account receivable.
2、Water world Boat Shop purchased a truck for $17 000, making a down payment of $5 000 cash and signing a $5 000 note payable due in 60 days. As a result of this transaction:
A、Total assets increased by $17 000.
B、Total liabilities increased by $5 000.
C、From the viewpoint of a short-term creditor, this transaction makes the business more liquid.
D、This transaction had no immediate effect on the owners' equity in the business.
3、Which of the following is (are) correct about a company's balance sheet?
A、It displays sources and uses of cash for the period.
B、It is an expansion of the basic accounting equation: Assets = Liabilities + Owners' Equity.
C、It is sometimes referred to as a statement of financial position.
D、It is unnecessary if both an income statement and statement of cash flows are available.
期末测试
期末测试
1、The basic functions of accounting are
A、Accounting and management
B、Control and supervision
C、Accounting and supervision
D、Accounting and analysis
2、The following economic business occurs, and the increase in both assets and equity items is
A、Requisition of materials used for producing products
B、Payment of wages in cash
C、Monetary funds received by investors
D、Receive the advance payment from the purchaser and deposit it in the bank
3、The following economic activities occur, which will not cause changes in the total of both sides of the accounting equation:
A、Receive accounts receivable and deposit in the bank
B、Obtain loans from the bank and deposit them in the bank
C、Repay accounts payable with bank deposits
D、Receive investment from investors with intangible assets
4、Which of the following practices contributes to efficient cash management?
A、Never borrow money—maintain cash balance sufficient to make all necessary payments.
B、Record all cash receipts and cash payments at the end of the month when reconciling the bank statements.
C、Prepare monthly forecasts of planned cash receipts, payments, and anticipated cash balances up to a year in advance.
D、Pay each bill as soon as the invoice arrives
5、Enterprises purchase fixed assets to be installed, the first accounting account is
A、Fixed assets
B、Construction-in-process
C、Project goods and material
D、Liquidation of fixed assets
6、A basic difference between loss contingencies and "real" liabilities is:
A、Liabilities stem from past transactions; loss contingencies stem from future events.
B、Liabilities always are recorded in the accounting records, whereas loss contingencies never are.
C、The extent of uncertainty involved.
D、Liabilities can be large in amount, whereas loss contingencies are immaterial.
7、A transaction caused a $55,000 decrease in both total assets and total liabilities. This transaction could have been:
A、Purchase of a delivery truck for $55,000 cash.
B、An asset with a cost of $55,000 was destroyed by fire.
C、Repayment of a $55,000 bank loan.
D、Collection of a $55,000 account receivable.
8、The balance in the discount on bonds payable account would usually be reported in the balance sheet in the:
A、Current assets section
B、Current liabilities section
C、Long-term liabilities section
D、Investments section
9、Which of the following is not a characteristic of the common stock of a large, publicly owned corporation?
A、The shares may be transferred from one investor to another without disrupting the community of business operations.
B、Voting rights in the election of the board of directors.
C、A cumulative right to receive dividends.
D、After issuance,the market value of the stock is unrelated to its par value.
10、Which of the following statement is true?
A、All the assets of a business are belong to the owner(s) of the company.
B、Equity financing means cash investment to the business by the owner(s) .
C、A company also can be financed through internally generated cash.
D、None of the above
11、When organizing accounting, the basic premise for accounting is
A、Accounting entity
B、Going-concern
C、Currency measurement
D、Accounting principles
E、Accounting installment
12、The following various methods belong to the special methods of accounting
A、Register books
B、Cost accounting
C、Double-entry bookkeeping
D、Supervision and inspection
E、Forecast and decision
F、Property inventory
13、The following items are static accounting elements
A、Assets
B、Income
C、Cost
D、Liabilities
E、Owner’s equity
14、The following items are dynamic accounting elements
A、Assets
B、Cost
C、Income
D、Profit
E、Owner’s equity
15、Why does the difference of bank reconciliation show up?
A、Bank has made a record but the firm has not.
B、Firm has made a record but the bank has not.
C、Bank has made a record and bank has.
D、Accountant select the error account.
16、Which of the following is account receivable？
A、Cash
B、Accounts Receivables
C、Notes Receivables
D、Other Receivables
17、Which of the following items are accelerated depreciation methods
A、Straight -line Method
B、Units -of -production Method
C、Double -declining -balance Method
D、Sum -of -the -years’ digits Method
E、One-off amortization Method
18、Fixed Assets mainly include
A、Plant
B、Property
C、Equipment
D、Accounts receivable
E、Paid-up capital
19、Which of the following is characteristic of liabilities rather than of equity?
A、The obligation matures.
B、Interest paid to the provider of the capital is deductible in the determination of taxable income.
C、The capital providers' claims are residual in the event of liquidation of the business
D、The capital providers normally have the right to exercise control over business operations.
20、On October 1, Dalton Corp. borrows $50 000 from National Bank, signing a six-month note payable for that amount, plus interest to be computed at a rate of 9 percent per annum.
A、Dalton's liability at October 1 is only $50 000
B、The maturity value of this note is $52 250.
C、At December 31, Dalton will have a liability for accrued interest payable in the amount of $2,250.
D、Dalton's total liability for this loan at November 30 is $50 750.
21、Water world Boat Shop purchased a truck for $17 000, making a down payment of $5 000 cash and signing a $5 000 note payable due in 60 days. As a result of this transaction:
A、Total assets increased by $17 000.
B、Total liabilities increased by $5 000.
C、From the viewpoint of a short-term creditor, this transaction makes the business more liquid.
D、This transaction had no immediate effect on the owners' equity in the business.
22、Which of the following is (are) correct about a company's balance sheet?
A、It displays sources and uses of cash for the period.
B、It is an expansion of the basic accounting equation: Assets = Liabilities + Owners' Equity.
C、It is sometimes referred to as a statement of financial position.
D、It is unnecessary if both an income statement and statement of cash flows are available.
23、Which of the following statements is (are) correct?
A、A bond issue is a technique for subdividing a very large loan into many small,transferable units.
B、Bond interest payments are contravtual obligations,whereas the board of directors determines whether or not dividends will be paid.
C、As interest rates rise,the market prices of bonds fall;as interest rates fall,bond prices lend to rise.
D、Bond interest payments are deductible in determining income subject to income taxes,whereas dividends paid to stockholders are not deductible.
24、Identify all statements that are consistent with the concept of present value.
A、The present value of a future amount always is less than that future amount.
B、An amount of money available today is considered more valuable than the same sum that will not become available until a future date.
C、A bond's issue price is equal to the present value of its future cash flows.
D、The liability for an installment note payable is recorded at only the principal amount,rather than the sum of the scheduled future payments.
25、Which of the following are Methods to Estimating the Amount of Bad debts?
A、Income Statement Method
B、Balance Sheet Method
C、Aging analysis method
D、Double declining balance method
26、Which of the following are Characteristics of Notes Payable?
A、Due date
B、Cost
C、Interest
D、Maturity Value
27、Which of the following are major accounting systems for determining the value of inventory and the cost of goods sold.
A、Payment realization system
B、Perpetual Inventory System
C、Periodic Inventory System
D、Accrual System
28、The main basis for enterprises to calculate depreciation of fixed assets include
A、The estimated useful life of the fixed asset
B、The original value of the fixed asset
C、The salvage value of the fixed asset
D、The cost department of the fixed asset
E、The purpose of the fixed asset
29、Intangible Assets mainly include
A、Patents
B、Copyrights
C、Trademarks
D、Deferred expenses
E、Goodwill
30、Depreciation of fixed assets shall be debited as an accounting item like
A、Manufacturing expense
B、Marketing expense
C、General and administrative expense
D、Other operating cost
E、Research and development expenditure
31、The accounting of all enterprises in China must use RMB as the standard currency for bookkeeping
32、All accounting entities should conduct independent accounting
33、Assets = liabilities + owner's equity, this accounting equation is balanced at all times.
34、The occurrence of all economic operations will cause changes in both sides of the accounting equation, but will not destroy the accounting equation
35、A substitute of checks in small expenditures is petty cash.
36、A listing of the items and amounts that cause the cash balance reported in the bank statement to differ from the balance of the cash account in the ledger is bank reconciliation.
37、Accounts Receivables is from selling merchandise or services on debit.
38、Both fixed asset and intangible asset are long-term assets
39、The feature of UP is that the monthly amount of depreciation is equal
40、DDB Method provides for a declining periodic expense over the estimated useful life of the asset
中国大学Fundamentals of Financial Accounting_1
中国大学Fundamentals of Financial Accounting_1是一门介绍财务会计基础知识的课程，旨在帮助学生建立起对于财务会计的基础认识，为后续深入学习奠定基础。
课程内容
课程主要分为四个部分：
- 会计概念和原则
- 会计方程和账户
- 会计记录和账目
- 报表和分析
会计概念和原则
这部分主要介绍会计的基本概念和原则，包括会计的定义、会计的目的、会计的分类等等。通过这一部分的学习，学生将会对于会计的基本认识有更深入的了解。
会计方程和账户
这部分主要介绍会计方程、资产负债表、利润表等等，以及会计方程的两个基本原则：资产=负债+所有者权益；收入-费用=净利润。通过学习这一部分，学生将会对于会计方程和账户的建立、维护和使用有更深入的了解。
会计记录和账目
这部分主要介绍会计记录和账目的建立和使用，包括账户的开立、分录的编制和账目的汇总等等。通过学习这一部分，学生将会掌握会计记录和账目的基本方法和技巧。
报表和分析
这部分主要介绍资产负债表和利润表的编制和使用，以及在了解这两张报表的基础上进行财务分析的方法和技巧。通过学习这一部分，学生将会对于财务报表的基本内容和财务分析的基本方法有更深入的了解。
课程特点
中国大学Fundamentals of Financial Accounting_1这门课程有以下几个特点：
- 注重理论与实践相结合。课程内容注重理论知识的讲解和实际案例的分析，力求让学生既能理解理论知识，又能将其应用于实践中。
- 注重培养学生的分析与判断能力。课程内容注重培养学生的分析与判断能力，鼓励学生以批判性的思维方式进行学习和思考。
- 注重互动与交流。课程教学采用互动式教学方式，注重与学生之间的交流和互动，为学生提供更加丰富、深入的学习体验。
学习建议
以下是学习中国大学Fundamentals of Financial Accounting_1这门课程时的几个建议：
- 认真听课，做好笔记。课程内容较为繁杂，建议学生认真听课，做好笔记，以便于后续复习。
- 多做练习，加深印象。课程内容需要通过实践来加深印象，建议学生多做练习，尤其是会计记录和账目的编写和分析。
- 加强交流，互相学习。通过与同学之间的交流，学生可以了解到不同的思路和方法，从而找到适合自己的学习方法。
总结
中国大学Fundamentals of Financial Accounting_1这门课程是介绍财务会计基础知识的入门课程，通过学习这门课程，学生可以建立起对于财务会计的基础认识，为后续深入学习奠定基础。
