《会计学原理》期末复习注意事项
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各位老师，大家好！
现将《会计学原理》期末考试的题型和范围告诉大家，方便大家给学生复习。
题型：
一．单选题 10-12个，每个一分
二．判断题 10个，每个10分
三．业务题5-6题，共65分左右
四．名词解释5个，每个3分
名词解释的范围：
1. Accounting
2. double-entry accounting
3. business entity principle
4. going-concern principle
5. time period principle
6. matching principle
7. revenue recognition principle
8. consistency principle
9. balance sheet
10. income statement
11. asset
12. liability
13. equity
14. current asset
15. current liabilities
16. depreciation
17. comprehensive income
18. cash discount
19. bond
20. equity method
21. net realizable value
22. cash equivalent
业务题：
1. depreciation computation: straight-line method, units of production method, and
double-declining-balance method. Accounting for acquisition of equipment. Accounting for disposal of equipment. Accounting for capital and revenue expenditures. Compute depreciation after incurrence of capital expenditure.
2. Accounting for bad debt with allowance method, including estimate of bad debt expense,
occurrence of bad debt, recovery of bad debt.
3. accounting for current liabilities, including accounts payable, notes payable, unearned revenue,
salary payable(书中涉及的美国税费的计算不要求掌握，题目会直接给出，只要掌握会计处理即可)，estimated warranty liabilities.
4. accounting for issuance of bonds, amortization of bond discount and premium and bond
retirement before maturity.
5.Accounting for stock issuance, cash dividend payment, stock repurchase and reissuance of
treasury stock.
6.accounting for initial recognition of investment, accounting for interest and dividend revenue
from investment, accounting for unrealizable gains/loss from AFS or Trading securities based on market value method, accounting for the recognition of income from investment with equity method.
（业务题涉及面较广,都是综合题，不会单考一个知识点，所以要求学生把上面所列的知识点全部掌握，必考）
（题量会显得有点多，但实际上难度很低，主要是考点涉及面广，比如现金股利的支付、股票的发行和库藏股票的业务，一共就5-6个分录，基础扎实的学生可能五分钟都不要就能做完一个业务大题，考试时间是足够的）
第一章至第八章的内容没有单独出业务题，只在选择、判断、名词里面考核。