7.Inventory: period method vs. perpetual method

　　Materials, WIP (work-in-process), finished goods, etc.

　　FIFO (first-in first-out), the specific identification method, (moving) weighted average method

　　Lower of cost or net realizable value method, provision for inventory impairment

　　8.Fixed assets & intangible assets

　　Fixed assets

　　Depreciation expenses, accumulated depreciation: original cost, residual value, useful/estimated life

　　Straight-line method/average method

　　Units-of-production method

　　Double declining-balance method

　　Sum-of-the-years-digits method

　　Capital expenditure vs. revenue expenditure

　　Fixed assets disposal: discarded, sold, traded/exchanged

　　Gain/loss on disposal of fixed assets

　　Intangible assets

　　Amortization

　　R&D (research and development)

　　9.Owner’s equity

　　Paid-in capital

　　common stock, preferred stock

　　cash dividend, stock dividend, stock split

　　10.Foreign currency

　　11.Business combination

　　12.Lease: operating lease, financial lease

　　13.Earnings per share

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