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