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Chapter 1 An Overview on Accounting 1

Accounting Study 1

1．1 General survey 1

1．2 Accounting assumptions and accounting principles 3

1．3 Accounting elements and accounting equation 7

Exercises 10

Reading Material—The Importance of Accounting 12

Phrases and Terms 13

Chapter 2 The Accounting Cycle 14

Accounting Study 14

2．1 Basis of accounting cycle 14

2．2 Journals 15

2．3 Ledger 17

2．4 Trial balance 18

2．5 Adjusting procedures 19

2．6 Closing procedures 20

Exercises 20

Reading Material—Accrual Basis Accounting and Cash Basis Accounting 22

Phrases and Terms 22

Chapter 3 Financial Accounting Report 24

Accounting Study 24

3．1 Overview of financial accounting report 24

3．2 Balance sheet 29

3．3 Income statement 39

Exercise 45

Reading Material—Annotation of Accounting Statements and Specification of Financial Position 48

Phrases and Terms 50

Chapter 4 Current Assets 51

Accounting Study 51

4．1 Cash 51

4．2 Marketable security 54

4．3 Receivables 55

4．4 Inventory 60

Exercises 64

Reading Material—The Estimate of Loss from Uncollectible Accounts 67

Phrases and Terms 68

Chapter 5 Long-term Assets 70

Accounting Study 70

5．1 Long-term investment 70

5．2 Fixed assets 73

5．3 Intangible assets 75

5．4 Other assets 75

Exercises 77

Reading Material—Why Do People Buy Stocks？ 78

Phrases and Terms 79

Chapter 6 Liabilities 81

Accounting Study 81

6．1 Accounts payable and notes payable 81

6．2 Other current liabilities 83

6．3 Long-term liabilities 86

Exercises 88

Reading Material—Employees’Payroll 89

Phrases and Terms 90

Chapter 7 Owner's Equity 91

Accounting Study 91

7．1 Introduction of the owner's equity 91

7．2 Capital stock 91

7．3 Retained earnings 92

7．4 Business organizations 94

Exercises 97

Reading Material—Disadvantages of the Corporate Form 98

Phrases and Terms 98

Chapter 8 System of Financial Management for Foreign Investment Enterprises 100

Accounting Study 100

8．1 Set-up of financial institution and responsibility of post 100

8．2 Duties and rights for the chief financial officer 106

8．3 System for examining and approval of payment of financial expenditure 110

8．4 System for administration of accounting archives 113

Exercises 118

Reading Material—System for Management of Accounting Computerization 120

Phrases and Terms 126

第一章 会计概述 127

会计学习 127

1．1概论 127

1．2会计假设与会计原则 129

1．3会计要素和会计等式 131

阅读材料——会计的重要性 134

第二章 会计循环 135

会计学习 135

2．1会计循环基础 135

2．2日记账 136

2．3分类账 138

2．4试算平衡表 139

2．5调整程序 139

2．6结账程序 140

阅读材料——权责发生制会计和收付实现制会计 140

第三章 财务会计报告 141

会计学习 141

3．1财务会计报告概述 141

3．2资产负债表 144

3．3利润表 152

阅读材料——会计报表附注和财务情况说明书 156

第四章 流动资产 158

会计学习 158

4．1现金 158

4．2有价证券 160

4．3应收账款 161

4．4存货 165

阅读材料——预计的坏账损失 168

第五章 长期资产 169

会计学习 169

5．1长期投资 169

5．2固定资产 171

5．3无形资产 172

5．4其他资产 173

阅读材料——人们为什么买股票 174

第六章 负债 175

会计学习 175

6．1应付账款和应付票据 175

6．2其他流动负债 176

6．3长期负债 179

阅读材料——员工的工薪 181

第七章 所有者权益 182

会计学习 182

7．1所有者权益概述 182

7．2股本 182

7．3留存收益 183

7．4公司组织形式 184

阅读材料——股份公司的缺点 186

第八章 外商投资企业会计管理制度 187

会计学习 187

8．1财务机构设置及岗位职责 187

8．2财务总监工作的职责与权利 190

8．3财务支付审批制度 193

8．4会计档案管理制度 195

阅读材料——会计电算化管理制度 199

附录 203

参考文献 207

练习答案 208