沈阳大学博客网 http://blog.syu.edu.cn/ 0 4.50 Final @ <![CDATA[answers]]> http://blog.syu.edu.cn/User/19/archives/2008/11.html wangshumei 2008-4-14 14:14:00 Exercises

(10-15 min.) E 5-1

1.This is a trading investment because Exxon intends to sell the stock within a short time.


2.Dec. 20
Short-Term Investment (10,000*$60)… 600,000
Cash…………………………. 600,000
Purchased investment.
Dec. 31
Short-Term Investment [(10,000*$63) – $600,0] ……………….. 30,000
Unrealized Gain on Investment…… 30,000
Adjusted investment to market .


3. BALANCE SHEET
Current assets:
Short-term trading investment, at market ………. $630,000

INCOME STATEMENT
Other revenue and gains:
Unrealized gain on investment…………………………… $ 30,000


(10-20 min.) E 5-2

INCOME STATEMENT
Other revenue and (expense):
Dividend revenue……………………………………… $ 500
Unrealized gain on investment ($101,000 – $98,000). 3,000

BALANCE SHEET
Current assets:
Short-term investments, at market …………. $101,000


(15-30 min.) E 5-3

Req. 2

December 31
BALANCE SHEET 20X3 20X4
Current assets:
Short-term investments……$65,000 $ —

Year Ended
INCOME STATEMENT 20X3 20X4
Other revenue and expense:
Dividend revenue……………… $ 1,700 $ —
Unrealized (loss) on investment…(2,000) —
Gain on sale of investment…… — 7,000


(5-10 min.) E 5-4

MEMORANDUM

DATE:

TO:Bob O’Reilly

FROM:Student Name

RE:Essential element of internal control over collection from customers

Separation of duties is the essential element in a system to ensure that cash received by mail from customers is properly handled and accounted for. It is very important to separate cash-handling duties from accounting duties. Otherwise, an employee can steal a cash receipt from a customer and cover the theft by writing off the customer account as uncollectible.


Student responses may vary.

这是近期作业部分答案,请参考.

王老师


2008.4.14]]> <![CDATA[信息产业发展对专业人才素质要求]]> http://blog.syu.edu.cn/User/13/archives/2007/10.html fanlinan 2007-11-16 10:29:00 21世纪是信息化时代，信息产业成为世界各国优先发展的支柱产业，是国家综合实力的一个重要体现。目前全球信息产业的增长速度平均在15％～20％，远远超过全球经济的增长速度（3％左右）。近10年来，中国信息产业以年均30％速度飞速发展，是同期GDP增长速度的3倍，2006年，中国信息产业实现增加值1.56万亿元，信息产业占GDP的比例已从2000年的4％上升到2006年的7.5％，成为国民经济第一大支柱产业。

目前在人才需求方面存在结构失衡，“两头”更加短缺：高级IT人才－－复合型，高级管理人才＋高级技术人才；IT蓝领－－技能型、应用型信息技术人才。

?       素质要求如下：

?         再学习能力、实践能力、创业能力；

?         沟通能力、外语能力；

?         良好的团队协作能力；

?         复合型。

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