推荐序
前言
Part 1Accounting Principle会计原理
Chapter 1Accounting and Its Environment会计与环境
小案例Mini Case2
正文Text2
1 1Nature and Content of Accounting2
1 2Objectives of Financial Reporting5
1 3Underlying Assumptions7
1 4Accounting Basis8
核心词汇Core Words and Expressions9
知识扩展More Knowledge9
问答题Questions10
Chapter 2Accounting Concepts and Principles会计概念与原则
小案例Mini Case11
正文Text11
2 1Qualitative Characteristics of Useful Accounting Information11
2 2Elements of the Financial Statements15
2 3Recognition and Measurement Principles18
核心词汇Core Words and Expressions20
知识扩展More Knowledge20
问答题Questions22
Chapter 3Financial Statements财务报表
小案例Mini Case23
正文Text23
3 1Statement of Financial Position24
3 2Statement of Comprehensive Income26
3 3Statement of Changes in Equity28
3 4Statement of Cash Flows30
核心词汇Core Words and Expressions32
知识扩展More Knowledge33
问答题Questions37
练习题Exercises37
Chapter 4The Accounting Cycle会计循环
小案例Mini Case40
正文Text40
4 1Accounting Equation and DoubleEntry Bookkeeping41
4 2Accounting Cycle43
核心词汇Core Words and Expressions54
知识扩展More Knowledge54
问答题Questions57
练习题Exercises57
Part 2Financial Accounting财务会计
Chapter 5Current Assets流动资产
小案例Mini Case62
正文Text62
5 1Cash and Current Receivables63
5 2Inventory65
核心词汇Core Words and Expressions69
知识扩展More Knowledge70
问答题Questions71
练习题Exercises72
Chapter 6Investments,Plant Assets and Intangibles
投资、固定资产与无形资产
小案例Mini Case75
正文Text75
6 1Investments in Equity and Debt Securities75
6 2Plant Assets and Intangibles78
核心词汇Core Words and Expressions82
知识扩展More Knowledge83
问答题Questions85
练习题Exercises86
Chapter 7Liabilities负债
小案例Mini Case89
正文Text89
7 1Current Liabilities89
7 2Bonds Payable and Convertible Bonds92
核心词汇Core Words and Expressions94
知识扩展More Knowledge95
问答题Questions96
练习题Exercises97
Chapter 8Owners’Equity所有者权益
小案例Mini Case99
正文Text99
8 1Contributed Capital100
8 2Retained Earnings102
核心词汇Core Words and Expressions106
知识扩展More Knowledge106
问答题Questions107
练习题Exercises107
Chapter 9Performance经营成果
小案例Mini Case109
正文Text109
9 1Income109
 9 2Expenses113
核心词汇Core Words and Expressions114
知识扩展More Knowledge115
问答题Questions116
练习题Exercises116
Chapter 10Financial Statement Analysis财务报表分析
小案例Mini Case118
正文Text118
10 1Framework for Financial Statement Analysis119
10 2Techniques of Analysis120
10 3Ratio Analysis124
核心词汇Core Words and Expressions128
知识扩展More Knowledge128
问答题Questions130
练习题Exercises130
Part 3Cost and Management Accounting成本与管理会计
Chapter 11An Introduction to Cost terms and Concepts
成本术语与概念介绍
小案例Mini Case134
正文Text134
11 1Cost Objects and Cost Assignment134
11 2Elements of Cost135
11 3Materials and Labor136
11 4Manufacturing Overheads138
核心词汇Core Words and Expressions145
知识扩展More Knowledge145
问答题Questions146
练习题Exercises147
Chapter 12Costing Systems成本核算系统
小案例Mini Case149
正文Text149
12 1Job Costing and Process Costing150
12 2Absorption and Marginal Costing154
12 3Activity Based Costing157
核心词汇Core Words and Expressions159
知识扩展More Knowledge159
问答题Questions159
练习题Exercises160
Chapter 13Management Accounting管理会计
小案例Mini Case164
正文Text164
13 1Cost Behavior and CVP Analysis165
13 2Standard Costing and Variance Analysis168
13 3Master Budgets172
13 4Performance Measurement175
核心词汇Core Words and Expressions177
知识扩展More Knowledge178
问答题Questions180
练习题Exercises182
Part 4International Accounting国际会计
Chapter 14International Accounting Harmonization国际会计协调
小案例Mini Case188
正文Text188
14 1Advantages of International Accounting Harmonization188
14 2Applicability of International Standards189
14 3Major International Organizations Promoting Accounting Harmonization191
核心词汇Core Words and Expressions194
知识扩展More Knowledge195
问答题Questions197
Chapter 15International Accounting Standards Board
国际会计准则理事会
小案例Mini Case198
正文Text198
15 1Organization of International Accounting Standards Board199
15 2Framework for the Preparation and Presentation of Financial Statements202
15 3Core Standards by International Accounting Standards Committee204
15 4IFRSs and US GAAP205
核心词汇Core Words and Expressions207
知识扩展More Knowledge208
问答题Questions210
Chapter 16Special Accounting Treatments in Multinational Corporations跨国公司的特殊业务会计处理
小案例Mini Case211
正文Text211
16 1Foreign Currency Transactions and Translations211
16 2Business Combination and Consolidated Financial Statements215
核心词汇Core Words and Expressions219
知识扩展More Knowledge220
问答题Questions221
练习题Exercises222
Part 5Audit审计
Chapter 17Audit Framework审计框架
小案例Mini Case226
正文Text226
17 1Agency and Nature of Audit226
17 2Professional Ethics and Codes of Conduct230
核心词汇Core Words and Expressions234
知识扩展More Knowledge234
问答题Questions236
Chapter 18Collecting Audit Evidence收集审计证据
小案例Mini Case237
正文Text237
18 1Riskbased Audit238
18 2Internal Control Systems242
18 3Understanding the Entity and its Environment244
18 4Assessing the Risks of Material Misstatement245
18 5Responding to the Risk Assessment246
18 6Tests of Controls and Substantive Procedures247
18 7Sufficient Appropriate Audit Evidence250
18 8Revenue System252
核心词汇Core Words and Expressions257
知识扩展More Knowledge257
问答题Questions258
Chapter 19External Auditors Report对外审计报告
小案例Mini Case261
正文Text261
19 1Types of Audit Opinions and Auditors Report261
19 2Format and Content of External Auditors Report264
核心词汇Core Words and Expressions272
知识扩展More Knowledge272
问答题Questions272
参考文献275