| Preface 引言 1Chapter 1 Step into World of Accounting 初识会计 2Learning Objectives 21.1 Nature of Business 21.2 Role of Accounting in Business 61.3 Users of Accounting Information 71.4 Types of Accounting 101.5 The Accounting Profession and Careers 111.6 Accountancy Bodies 131.7 Accounting Regulatory System 141.8 Accounting Conceptual Framework 14Chapter Summary 17Chapter 2 Financial Statements 财务报表 18Learning Objectives 182.1 Financial Statements 182.2 Balance Sheet 192.3 Income Statement 202.4 Cash Flow Statement 212.5 Qualitative Characteristics of Financial Statements 242.6 Definition of Accounting Elements in Financial Statements 252.7 Balance Sheet and Accounting Equation 29Chapter Summary 35Chapter 3 Double Entry Bookkeeping & Ledger Accounts 复式记账与总分类账 36Learning Objectives 363.1 Duality Concept 363.2 Double Entry Bookkeeping 363.3 Ledger Accounts 37Chapter Summary 47Chapter 4 Journalizing, Posting and Trial Balance 分录、过账与试算平衡 48Learning Objectives 484.1 Introduction 484.2 Chart of Accounts 494.3 The General Journal 544.4 Journalizing Transactions 554.5 Posting to the Ledger 564.6 Make Trial Balance 58Chapter Summary 66Chapter 5 Complete The Accounting Cycle 完整的会计循环 67Learning Objectives 675.1 Steps in Accounting Cycle 675.2 Preparing End–of–Period Worksheet 685.3 End-of-Period Adjustment 705.4 Prepare Financial Statements Based on Worksheet 735.5 Closing Entries 74Chapter Summary 78Chapter 6 Accounting for Merchandising Business 商品流通企业会计 79Learning Objectives 796.1 Operating Cycle of Merchandising Business 796.2 Purchase Transactions 806.3 Sales Transactions 836.4 Transportation Costs 866.5 Sales Taxes 876.6 Merchandise Shrinkage 87Chapter Summary 88Chapter 7 Accounting for Manufacturing Business 制造企业会计 89Learning Objectives 897.1 Operating Cycle of Manufacturing Business 897.2 Purchase Transactions 907.3 Manufacturing Process 917.4 Sales Transactions 93Chapter Summary 94Chapter 8 Financial Analysis 财务分析 95Learning Objectives 958.1 Financial Analysis 958.2 Financial Ratios 958.3 Application of Financial Ratios Analysis 1008.4 Methods of Financial Analysis 1028.5 Limitations of Financial Ratios 102Chapter Summary 103Chapter 9 Applications of Information Technology 信息技术应用 104Learning Objectives 1049.1 Manual System vs. Computerized System 1049.2 Integrated Accounting Packages 1059.3 Microcomputer Accounting Packages 1069.4 Spreadsheets 1079.5 Database Systems 1089.6 Accounting Software Solutions 109Chapter Summary 116Chapter 10 Working as An Accountant 会计师的工作 117Learning Objectives 11710.1 Applying for An Accounting Job 11710.2 Get Familiar with Working Environment 12310.3 Accounting Related Letters and Statements 12410.4 Accounting Related Reports and Documents 131Chapter Summary 136References 参考文献 137Glossary 词汇表 138Index Useful Accounting Websites 值得了解的会计网站 148 |
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