| 推荐序 前言 Part 1 Accounting Principle会计原理 Chapter 1 Accounting and Its Environment会计与环境 小案例Mini Case 正文Text 1.1 Nature and Content of Accounting 1.2 Objectives of Financial Reporting 1.3 Underlying Assumptions 1.4 Accounting Basis 核心词汇Core Words and Expressions 知识扩展More Knowledge Chapter 2 Accounting Concepts and Principles会计概念与原则 小案例Mini Case 正文Text 2.1 Qualitative Characteristics of Useful Accounting Information 2.2 Elements of the Financial Statements 2.3 Recognition and Measurement Principles 核心词汇Core Words and Expressions 知识扩展More Knowledge Chapter 3 Financial Statements财 务 报 表 小案例Mini Case 正文Text 3.1 Statement of Financial Position 3.2 Statement of Comprehensive Income 3.3 Statement of Changes in Equity 3.4 Statement of Cash Flows 核心词汇Core Words and Expressions 知识扩展More Knowledge Chapter 4 The Accounting Cycle会计循环 小案例Mini Case 正文Text 4.1 Accounting Equation and Double-Entry Bookkeeping 4.2 Accounting Cycle 核心词汇Core Words and Expressions 知识扩展More Knowledge Part 2 Financial Accounting财务会计 Chapter 5 Current Assets流动资产 小案例Mini Case 正文Text 5.1 Cash and Current Receivables 5.2 Inventory 核心词汇Core Words and Expressions 知识扩展More Knowledge Chapter 6 Investments，Plant Assets and Intangibles投资、固定资产 与无形资产 小案例Mini Case 正文Text 6.1 Investments in Equity and Debt Securities 6.2 Plant Assets and Intangibles 核心词汇Core Words and Expressions 知识扩展More Knowledge Chapter 7 Liabilities负债 小案例Mini Case 正文Text 7.1 Current Liabilities 7.2 Bonds Payable and Convertible Bonds 核心词汇Core Words and Expressions 知识扩展More Knowledge Chapter 8 Owners’Equity所有者权益 小案例Mini Case 正文Text 8.1 Contributed Capital 8.2 Retained Earnings 核心词汇Core Words and Expressions 知识扩展More Knowledge Chapter 9 Performance经营成果 小案例Mini Case 正文Text 9.1 Income 9.2 Expenses 核心词汇Core Words and Expressions 知识扩展More Knowledge Chapter 10 Financial Statement Analysis财务报表分析 小案例Mini Case 正文Text 10.1 Framework for Financial Statement Analysis 10.2 Techniques of Analysis 10.3 Ratio Analysis 核心词汇Core Words and Expressions 知识扩展More Knowledge Part 3 Cost and Management Accounting成本与管理会计 Chapter 11 Elements of Cost成本要素 小案例Mini Case 正文Text 11.1 Materials and Labor 11.2 Manufacturing Overheads 核心词汇Core Words and Expressions 知识扩展More Knowledge Chapter 12 Costing Systems成本核算系统 小案例Mini Case 正文Text 12.1 Job Costing and Process Costing 12.2 Absorption and Marginal Costing 12.3 Activity Based Costing 核心词汇Core Words and Expressions 知识扩展More Knowledge Chapter 13 Management Accounting管理会计 小案例Mini Case 正文Text 13.1 Cost Behavior and CVP Analysis 13.2 Standard Costing and Variance Analysis 13.3 Master Budgets 13.4 Performance Measurement 核心词汇Core Words and Expressions 知识扩展More Knowledge Part 4 International Accounting国际会计 Chapter 14 International Accounting Harmonization国际会计协调 小案例Mini Case 正文Text 14.1 Advantages of International Accounting Harmonization 14.2 Applicability of International Standards 14.3 Major International Organizations Promoting Accounting Harmonization 核心词汇Core Words and Expressions 知识扩展More Knowledge Chapter 15 International Accounting Standards Board国际会计准则 理事会 小案例Mini Case 正文Text 15.1 Organization of International Accounting Standards Board 15.2 Framework for the Preparation and Presentation of Financial Statements 15.3 Core Standards by International Accounting Standards Committee 15.4 IFRSs and US GAAP 核心词汇Core Words and Expressions 知识扩展More Knowledge Chapter 16 Special Accounting Treatments in Multinational Corporations跨国公司的特殊业务会计处理 小案例Mini Case 正文Text 16.1 Foreign Currency Transactions and Translations 16.2 Business Combination and Consolidated Financial Statements 核心词汇Core Words and Expressions 知识扩展More Knowledge Part 5 Audit审计 Chapter 17 Audit Framework审计框架 小案例Mini Case 正文Text 17.1 Agency and Nature of Audit 17.2 Professional Ethics and Codes of Conduct 核心词汇Core Words and Expressions 知识扩展More Knowledge Chapter 18 Collecting Audit Evidence收集审计证据 小案例Mini Case 正文Text 18.1 Risk-based Audit 18.2 Internal Control Systems 18.3 Understanding the Entity and its Environment 18.4 Assessing the Risks of Material Misstatement 18.5 Responding to the Risk Assessment 18.6 Tests of Controls and Substantive Procedures 18.7 Sufficient Appropriate Audit Evidence 18.8 Revenue System 核心词汇Core Words and Expressions 知识扩展More Knowledge Chapter 19 External Auditors Report对外审计报告 小案例Mini Case 正文Text 19.1 Types of Audit Opinions and Auditors Report 19.2 Format and Content of External Auditors Report 核心词汇Core Words and Expressions 知识扩展More Knowledge 参考文献 |
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