| 1. | Accrual - based consolidated accounts of the government 按应计制编制的政府综合帐目 |
| 2. | Understand how accruals affect the financial statement 了解应计基础如何影响财务报表。 |
| 3. | Policy responsibility for the accrual - based government accounts 负责应计制政府帐目的政策 |
| 4. | Total value of fixed assets to be depreciated 应计折旧固定资产总值 |
| 5. | Floating lease accrued interest receivable 浮动租赁应计的应收利息 |
| 6. | Understand how accrual accounting differs from a cash basis 理解应计制会计与现金制会计的区别。 |
| 7. | Develop a mental model for classifying types of accounting accruals 形成对会计应计科目分类的基本想法。 |
| 8. | Accrued interest is added to the contract price of a bond transaction 应计利息要加到债券交易合同价格中 |
| 9. | Accrued interest on mortgages 应计未付抵押债务利息 |
| 10. | Accrued interest on bond sold 应计未付售出债券利息 |