財務會計

Part A The context and purpose of financial reporting 財務報告的背景與目的
Chapter 1 Introduction to financial accounting 財務會計概述
Chapter 2 The regulatory framework 監(jiān)管架構(gòu)
Part B The qualitative characteristics of financial information 財務信息的性質(zhì)特點
Chapter 3 The conceptual framework 財務報告概念框架
Part C The use of double-entry and accounting systems 復式記賬的應用和會計系統(tǒng)
Chapter 4 Double-entry bookkeeping 復式記賬法
Chapter 5 Accounting process 賬務處理流程
Part D Recording transactions and events 經(jīng)濟業(yè)務和經(jīng)濟事項的會計記錄
Chapter 6 Sales and purchases 銷售與采購
Chapter 7 Inventory 存貨
Chapter 8 Tangible non-current assets 非流動資產(chǎn)——固定資產(chǎn)
Chapter 9 Intangible non-current assets 非流動資產(chǎn)——無形資產(chǎn)
Chapter 10 Accrual and prepayments 應計和預付
Chapter 11 Irrecoverable debts and allowance for receivables 壞賬及壞賬準備
Chapter 12 Provision and contingencies 預計負債和或有事項
Chapter 13 Company equity（capital structure） 公司股權(quán)結(jié)構(gòu)
Part E Preparing a trial balance 編制試算平衡表
Chapter 14 Trial balance 試算平衡表簡介
Chapter 15 Petty cash and bank reconciliation 備用金和銀行存款余額調(diào)節(jié)
Chapter 16 Control account and reconciliation 控制賬戶及調(diào)節(jié)
Part F Preparing basic financial statements 編制基本財務報表
Chapter 17 Year-end adjustments and financial statements 年終調(diào)整和財務報表
Chapter 18 Incomplete records 不完整會計記錄
Chapter 19 Statement of cash flows 現(xiàn)金流量表
Chapter 20 Events after the reporting period 期后事項
Part G Preparing simple consolidated financial statements 編制合并財務報表
Chapter 21 Introduction to consolidation 合并財務報表簡介
Chapter 22 Consolidated financial statement 合并財務報表
Part H Interpretation of financial statements 財務報表解讀
Chapter 23 Analysis of financial statements 財務報表分析
附錄1 ACCA-FA涉及的財務報告準則
附錄2 中博教育企業(yè)簡介