Part 1 Accounting Principle会计原理 2
Chapter 1 Accounting and Its Environment会计与环境 2
小案例Mini Case 2
正文Text 2
1.1 Nature and Content of Accounting 2
1.2 Objectives of Financial Reporting 5
1.3 Underlying Assumptions 7
1.4 Accounting Basis 8
核心词汇Core Words and Expressions 9
知识扩展More Knowledge 9
Chapter 2 Accounting Concepts and Principles会计概念与原则 11
小案例Mini Case 11
正文Text 11
2.1 Qualitative Characteristics of Useful Accounting Information 11
2.2 Elements of the Financial Statements 15
2.3 Recognition and Measurement Principles 18
核心词汇Core Words and Expressions 20
知识扩展More Knowledge 20
Chapter 3 Financial Statements财务报表 22
小案例Mini Case 22
正文Text 22
3.1 Statement of Financial Position 23
3.2 Statement of Comprehensive Income 25
3.3 Statement of Changes in Equity 27
3.4 Statement of Cash Flows 29
核心词汇Core Words and Expressions 31
知识扩展More Knowledge 32
Chapter 4 The Accounting Cycle会计循环 36
小案例 Mini Case 36
正文Text 36
4.1 Accounting Equation and Double-Entry Bookkeeping 37
4.2 Accounting Cycle 39
核心词汇Core Words and Expressions 50
知识扩展More Knowledge 50
Part 2 Financial Accounting财务会计 54
Chapter 5 Current Assets流动资产 54
小案例Mini Case 54
正文Text 54
5.1 Cash and Current Receivables 55
5.2 Inventory 57
核心词汇Core Words and Expressions 61
知识扩展More Knowledge 62
Chapter 6 Investments， Plant Assets and Intangibles投资、固定资产与无形资产 64
小案例Mini Case 64
正文Text 64
6.1 Investments in Equity and Debt Securities 64
6.2 Plant Assets and Intangibles 67
核心词汇Core Words and Expressions 71
知识扩展More Knowledge 72
Chapter 7 Liabilities负债 74
小案例Mini Case 74
正文Text 74
7.1 Current Liabilities 74
7.2 Bonds Payable and Convertible Bonds 76
核心词汇Core Words and Expressions 79
知识扩展More Knowledge 80
Chapter 8 Owners’ Equity所有者权益 81
小案例Mini Case 81
正文Text 81
8.1 Contributed Capital 81
8.2 Retained Earnings 84
核心词汇Core Words and Expressions 88
知识扩展More Knowledge 88
Chapter 9 Peformance经营成果 90
小案例Mini Case 90
正文Text 90
9.1 Income 90
9.2 Expenses 94
核心词汇Core Words and Expressions 95
知识扩展More Knowledge 96
Chapter 10 Financial Statement Analysis财务报表分析 98
小案例Mini Case 98
正文Text 98
10.1 Framework for Financial Statement Analysis 99
10.2 Techniques of Analysis 100
10.3 Ratio Analysis 104
核心词汇Core Words and Expressions 108
知识扩展More Knowledge 108
Part 3 Cost and Management Accounting成本与管理会计 112
Chapter 11 Elements of Cost成本要素 112
小案例Mini Case 112
正文Text 112
11.1 Materials and Labor 114
11.2 Manufacturing Overheads 116
核心词汇Core Words and Expressions 122
知识扩展More Knowledge 122
Chapter 12 Costing Systems成本核算系统 124
小案例Mini Case 124
正文Text 124
12.1Job Costing and Process Costing 125
12.2 Absorption and Marginal Costing 129
12.3 Activity Based Costing 132
核心词汇Core Words and Expressions 134
知识扩展More Knowledge 134
Chapter 13 Management Accounting管理会计 135
小案例Mini Case 135
正文Text 135
13.1 Cost Behavior and CVP Analysis 136
13.2 Standard Costing and Variance Analysis 139
13.3 Master Budgets 143
13.4 Performance Measurement 145
核心词汇Core Words and Expressions 148
知识扩展More Knowledge 149
Part 4 International Accounting国际会计 154
Chapter 14 International Accounting Harmonization国际会计协调 154
小案例Mini Case 154
正文Text 154
14.1 Advantages of International Accounting Harmonization 154
14.2 Applicability of International Standards 155
14.3 Major International Organizations Promoting Accounting Harmonization 157
核心词汇Core Words and Expressions 160
知识扩展More Knowledge 161
Chapter 15 International Accounting Standards Board国际会计准则理事会 163
小案例Mini Case 163
正文 Text 163
15.1 Organization of International Accounting Standards Board 164
15.2 Framework for the Preparation and Presentation of Financial Statements 166
15.3 Core Standards by International Accounting Standards Committee 168
15.4 IFRSs and USGAAP 170
核心词汇Core Words and Expressions 171
知识扩展More Knowledge 171
Chapter 16 Special Accounting Treatments in Multinational Corporations跨国公司的特殊业务会计处理 174
小案例Mini Case 174
正文Text 174
16.1 Foreign Currency Transactions and Translations 174
16.2 Business Combination and Consolidated Financial Statements 177
核心词汇Core Words and Expressions 182
知识扩展More Knowledge 183
Part 5 Audit审计 186
Chapter 17 Audit Framework审计框架 186
小案例Mini Case 186
正文Text 186
17.1 Agency and Nature of Audit 186
17.2 Professional Ethics and Codes of Conduct 190
核心词汇Core Words and Expressions 194
知识扩展More Knowledge 194
Chapter 18 Collecting Audit Evidence收集审计证据 199
小案例Mini Case 199
正文Text 199
18.1 Risk-based Audit 200
18.2 Internal Control Systems 204
18.3 Understanding the Entity and its Environment 206
18.4 Assessing the Risks of Material Misstatement 207
18.5 Responding to the Risk Assessment 208
18.6 Tests of Controls and Substantive Procedures 209
18.7 Sufficient Appropriate Audit Evidence 212
18.8 Revenue System 213
核心词汇Core Words and Expressions 217
知识扩展More Knowledge 218
Chapter 19 External Auditor’s Report对外审计报告 220
小案例Mini Case 220
正文Text 220
19.1 Types of Audit Opinions and Auditor’s Report 220
19.2 Format and Content of External Auditor’s Report 223
核心词汇Core Words and Expressions 231
知识扩展More Knowledge 231
参考文献 232