Corporate Financial statements; Accounting treatments for current assets, including cash and cash equivalent, short-term investment, accounts receivable, inventory; Accounting treatments for current liabilities, including accounts payable, provision and contingencies, short-term loans, (deferred revenue), and other current liabilities; Accounting treatment and interpretation of financial accounting information for long term financial assets, including long term investment; Interpretation of financial accounting information using financial ratios for short-term financial management, concerning cash flow analysis, liquidity, working capital, and short-term solvency.