封面
版权信息
内容提要
前言
Chapter 1 Overview of Accounting
Listening Materials
Learning Objectives
Chapter Mind Map
Reading Materials
1.1 Accounting and Accounting Profession
1.1.1 Ethics of Accounting
1.1.2 Functions of Accounting
1.1.3 Users of Accounting Information
1.1.4 Accounting Profession
1.2 Accounting Assumptions
1.2.1 Business Entity
1.2.2 Going-concern
1.2.3 Monetary Unit
1.2.4 Time Period
1.3 Accounting Principles
1.3.1 Accrual Basis
1.3.2 Historical Cost
1.3.3 Realization
1.3.4 Matching
1.3.5 Full Disclosure
1.4 Quality Characteristics of Accounting Information
1.4.1 Relevance
1.4.2 Reliability
1.4.3 Comparability
1.4.4 Materiality
Key Terminologies
Review and Discussion Questions
Exercises
参考译文
Chapter 2 Accounting Cycle
Listening Materials
Learning Objectives
Chapter Mind Map
Reading Materials
2.1 Accounting Equation and Double-entry Accounting
2.1.1 Accounting Equation
2.1.2 Double-entry System
2.2 Definition of Accounting Cycle
2.3 Journals and Ledgers
2.3.1 Journals
2.3.2 Ledgers
2.4 Adjusting
2.4.1 Prepaid Expenses
2.4.2 Accrued Expenses
2.4.3 Accrued Revenues
2.4.4 Unearned Revenues
2.5 Closing Process
2.5.1 Temporary and Permanent Accounts
2.5.2 Posting Closing Entries
2.6 Trial Balance
2.6.1 Steps in Preparing a Trial Balance
2.6.2 Searching for and Correcting Errors
Key Terminologies
Review and Discussion Questions
Exercises
参考译文
Chapter 3 Financial Statements
Listening Materials
Learning Objectives
Chapter Mind Map
Reading Materials
3.1 Balance Sheet
3.1.1 Components of Balance Sheet
3.1.2 Format of Balance Sheet
3.2 Income Statement
3.2.1 Components of Income Statement
3.2.2 Forms of Income Statement
3.3 Cash Flow Statement
3.3.1 Components of Cash Flow Statement
3.3.2 Preparation of Cash Flow Statement
3.4 Statement of Changes in Equity
3.4.1 Components of Statement of Changes in Equity
3.4.2 Preparation of Statement of Changes in Equity
3.5 Notes to Financial Statements
3.5.1 Accounting Policy
3.5.2 Financial Instruments
3.5.3 Related Party Transactions
3.5.4 Contingencies
3.5.5 Subsequent Events
Key Terminologies
Review and Discussion Questions
Exercises
参考译文
Chapter 4 Current Assets
Listening Materials
Learning Objectives
Chapter Mind Map
Reading Materials
4.1 Monetary Capital
4.1.1 Cash
4.1.2 Bank Reconciliation
4.1.3 Internal Control Over Cash
4.1.4 Petty Cash Fund
4.1.5 Cash Surplus and Shortage
4.2 Receivables
4.2.1 Classification of Receivables
4.2.2 Bad Debts
4.2.3 Estimation of Bad Debts
4.3 Inventories
4.3.1 Inventory System
4.3.2 Cost of Inventory Acquired
4.3.3 Ending Inventory Valuation
Key Terminologies
Review and Discussion Questions
Exercises
参考译文
Chapter 5 Non-current Assets
Listening Materials
Learning Objectives
Chapter Mind Map
Reading Materials
5.1 Fixed Assets
5.1.1 Definition and Characteristics of Fixed Assets
5.1.2 Classification of Fixed Assets
5.1.3 Costs of Fixed Assets
5.1.4 Post-acquisition Expenditures
5.1.5 Depreciation and Impairment
5.1.6 Disposals of Fixed Assets
5.2 Intangible Assets
5.2.1 Definition and Characteristics of Intangible Assets
5.2.2 Common Types of Intangible Assets
5.2.3 Recognition and Measurement of Intangible Assets
5.2.4 Post-acquisition Measurement
5.2.5 Disposals of Intangible Assets
5.3 Investments in Securities
5.3.1 Purposes of Investment in Securities
5.3.2 Types of Investment in Securities
Key Terminologies
Review and Discussion Questions
Exercises
参考译文
Chapter 6 Liabilities
Listening Materials
Learning Objectives
Chapter Mind Map
Reading Materials
6.1 Current Liabilities
6.1.1 Definition of Current Liabilities
6.1.2 Accounts Payable
6.1.3 Short-term Notes Payable
6.1.4 Unearned Revenue
6.1.5 Short-term Borrowing
6.1.6 Accrued Liabilities
6.1.7 Dividend Payable
6.1.8 Current Portion of Long-term Obligation
6.2 Non-current Liabilities
6.2.1 Long-term Borrowing
6.2.2 Bonds Payable
6.2.3 Long-term Notes Payable
6.2.4 Pension Plans
Key Terminologies
Review and Discussion Questions
Exercises
参考译文
Chapter 7 Owner’s Equity
Listening Materials
Learning Objectives
Chapter Mind Map
Reading Materials
7.1 Forms of Business Entity
7.1.1 Sole Proprietorship
7.1.2 Partnership
7.1.3 Corporation
7.2 Owner’s Equity of Corporations
7.2.1 Rights of Shareholders
7.2.2 Paid-in Capital
7.2.3 Retained Earnings
7.2.4 Dividends
Key Terminologies
Review and Discussion Questions
Exercises
参考译文
Chapter 8 Revenue and Expense
Listening Materials
Learning Objectives
Chapter Mind Map
Reading Materials
8.1 Revenue
8.1.1 Definition of Revenue
8.1.2 The Earning Process of Revenue
8.1.3 Recognition of Revenue
8.2 Expense
8.2.1 Definition of Expense
8.2.2 Recognition of Expense
8.2.3 Main Expense Items
Key Terminologies
Review and Discussion Questions
Exercises
参考译文
Chapter 9 Cost Accounting
Listening Materials
Learning Objectives
Chapter Mind Map
Reading Materials
9.1 Overview of Cost Accounting
9.1.1 Definition of Cost Accounting
9.1.2 Features of Cost Accounting
9.1.3 Comparison Between Cost Accounting and Financial Accounting
9.2 Cost Classification
9.2.1 Direct Cost and Indirect Cost
9.2.2 Product Costs and Period Costs
9.2.3 Variable Cost Fixed Cost and Mixed Cost
9.2.4 Incremental Cost Opportunity Cost and Sunk Cost
9.3 Costing Method
9.3.1 Job-order Costing
9.3.2 Process Costing
9.3.3 Activity Based Costing
Key Terminologies
Review and Discussion Questions
Exercises
参考译文
Chapter 10 Auditing
Listening Materials
Learning Objectives
Chapter Mind Map
Reading Materials
10.1 Introduction to Auditing
10.1.1 Definition of Auditing
10.1.2 Classification of Auditing
10.1.3 Types of Auditors
10.1.4 Auditing Report
10.2 Auditing Procedure
10.2.1 Management Assertions
10.2.2 Identify Auditing Objectives
10.2.3 Implementation of Auditing
10.3 Internal Control
10.3.1 Definition of Internal Control
10.3.2 Development History of Internal Control
10.3.3 Elements of Internal Control
Key Terminologies
Review and Discussion Questions
Exercises
参考译文
更新时间：2023-11-16 18:05:48
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