推薦序 前言 Part 1Accounting Principle會計原理Chapter 1Accounting and Its Environment會計與環(huán)境小案例Mini Case2 正文Text2 11Nature and Content of Accounting2 12Objectives of Financial Reporting5 13Underlying Assumptions6 核心詞匯Core Words and Expressions8 知識擴展More Knowledge8Chapter 2Accounting Concepts and Principles會計概念與原理小案例Mini Case10 正文Text10 21Qualitative Characteristics of Useful Accounting Information10 22Elements of the Financial Statements13 23Recognition and Measurement Principles15 核心詞匯Core Words and Expressions17 知識擴展More Knowledge18Chapter 3Financial Statements財務報表小案例Mini Case19 正文Text19 31Balance Sheet19 32Income Statement and Statement of Changes in Equity22 33Statement of Cash Flows25 核心詞匯Core Words and Expressions27 知識擴展More Knowledge28Chapter 4The Accounting Cycle會計循環(huán)小案例Mini Case30 正文Text30 41Accounting Equation and DoubleEntry Bookkeeping33 42Accounting Cycle35 核心詞匯Core Words and Expressions46 知識擴展More Knowledge46Part 2Financial Accounting財務會計Chapter 5Current Assets 流動資產(chǎn)小案例Mini Case50 正文Text50 51Cash and Current Receivables51 52Inventory53 核心詞匯Core Words and Expressions57 知識擴展More Knowledge58Chapter 6Investments,Plant Assets and Intangibles 投資、固定資產(chǎn) 與無形資產(chǎn)小案例Mini Case60 正文Text60 61Investments in Equity and Debt Securities60 62Plant Assets and Intangibles63 核心詞匯Core Words and Expressions67 知識擴展More Knowledge68Chapter 7Liabilities 負債小案例Mini Case70 正文Text70 71Current Liabilities70 72Bonds Payable and Convertible Bonds72 核心詞匯Core Words and Expressions75 知識擴展More Knowledge76Chapter 8Owners’Equity所有者權(quán)益小案例Mini Case77 正文Text77 81Contributed Capital77 82Retained Earnings80 核心詞匯Core Words and Expressions84 知識擴展More Knowledge84Chapter 9Performance經(jīng)營成果小案例Mini Case86 正文Text86 91Income86 92Expenses90 核心詞匯Core Words and Expressions91 知識擴展More Knowledge92Chapter 10Financial Statement Analysis財務報表分析小案例Mini Case94 正文Text94 101Framework for Financial Statement Analysis95 102Techniques of Analysis96 103Ratio Analysis100 核心詞匯Core Words and Expressions103 知識擴展More Knowledge104Part 3 Cost and Management Accounting成本與管理會計Chapter 11Elements of Cost 成本要素小案例Mini Case108 正文Text108 111 Materials and Labor110 112 Manufacturing Overheads112 核心詞匯Core Words and Expressions118 知識擴展More Knowledge118Chapter 12Costing Systems 成本核算系統(tǒng)小案例Mini Case120 正文Text120 121 Job Costing and Process Costing121 122 Absorption and Marginal Costing125 123 Activity Based Costing 128 核心詞匯Core Words and Expressions130 知識擴展More Knowledge130Chapter 13Management Accounting 管理會計小案例Mini Case131 正文Text131 131Standard Costing and Variance Analysis132 132Master Budgets136 133Performance Measurement138 核心詞匯Core Words and Expressions141 知識擴展More Knowledge142Part 4International Accounting國際會計Chapter 14International Accounting Harmonization 國際會計協(xié)調(diào)小案例Mini Case146 正文Text146 141Advantages of International Accounting Harmonization146 142Applicability of International Standards147 143Major International Organizations Promoting Accounting Harmonization149 核心詞匯Core Words and Expressions151 知識擴展More Knowledge152Chapter 15International Accounting Standards Board國際會計 準則理事會小案例Mini Case154 正文Text154 151Organization of International Accounting Standards Board155 152Framework for the Preparation and Presentation of Financial Statements156 153Core Standards by International Accounting Standards Committee158 核心詞匯Core Words and Expressions160 知識擴展More Knowledge160Chapter 16Special Accounting Treatments in Multinational Corporations跨國公司的特殊業(yè)務會計處理小案例Mini Case163 正文Text163 161Foreign Currency Transactions and Translations163 162Business Combination and Consolidated Financial Statements166 核心詞匯Core Words and Expressions171 知識擴展More Knowledge172Part 5Audit審計Chapter 17Audit Framework審計框架小案例Mini Case176 正文Text176 171Agency and Nature of Audit176 172Professional Ethics and Codes of Conduct180 核心詞匯Core Words and Expressions183 知識擴展More Knowledge184Chapter 18Collecting Audit Evidence 收集審計證據(jù)小案例Mini Case188 正文Text188 181Risk Assessment189 182Internal Control Systems192 183Tests of Controls 195 核心詞匯Core Words and Expressions201 知識擴展More Knowledge202Chapter 19External Audit Reports 對外審計報告小案例Mini Case204 正文Text204 191Types of Audit Opinions and Audit Reports204 192Format and Content of External Audit Reports206 核心詞匯Core Words and Expressions210 知識擴展More Knowledge210參考文獻212
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