Part 1会计总论 1
Unit 1会计与会计环境 1
1.1 Nature and Content of Accounting 1
1.2 Objectives of Financial Reporting 3
Unit 2会计概念与基本惯例 8
2.1 Accounting Is an Information System 8
2.2 Conventions of Accounting 9
Unit 3会计要素与会计等式 21
3.1 Accounting Elements 21
3.2 Accounting Equation 23
Unit 4账户与复式记账法 28
4.1 The Account 28
4.2 Double-entry Bookkeeping System 32
Unit 5分类账与日记账 38
5.1 Ledgers 38
5.2 Journals 40
Unit 6记录交易实例 47
6.1 Illustrative Problem Ⅰ 47
6.2 Illustrative Problem Ⅱ 48
Unit 7会计循环 51
7.1 Fundamentals and Analyze Transactions 51
7.2 Record the Transactions in Journal 52
7.3 Post to Ledger Accounts 53
7.4 Prepare a Trial Balance 56
7.5 Make Adjusting Entries 57
7.6 Prepare Financial Statements 62
7.7 Journalize and Post Closing Entries 63
7.8 Prepared Closed Trial Balance 63
Unit 8财务报表 70
8.1 Introduction to Financial Statements 70
8.2 The Balance Sheet 74
8.3 The Income Statement 78
8.4 The Cash Flow Statement 81
Part 2财务会计 93
Unit9资产（Ⅰ）——流动资产 93
9.1 Internal Control and Cash 93
9.2 Receivables 102
9.3 Inventory（Ⅰ） 108
9.4 Inventory（Ⅱ） 111
Unit 10资产（Ⅱ）——非流动资产 127
10.1 Plant and Equipment 127
10.2 Intangible Assets 134
10.3 Long-term Investment 136
Unit 11负债 145
11.1 Current Liabilities 145
11.2 Long-term Liabilities 149
Unit 12股东权益 159
12.1 Introduction of Stockholders’Equity 159
12.2 Stock 161
Unit 13业绩 170
13.1 Revenue 170
13.2 Expenses 172
Unit 14财务报表分析 179
14.1 Framework for Financial Statement Analysis 179
14.2 Techniques of Analysis 181
14.3 Ratio Analysis 184
Part 3成本与管理会计 212
Unit 15成本分析 212
15.1 Introduction of Cost Accounting 212
15.2 Cost Behavior 214
15.3 Cost-volume-profit Analysis 217
Unit 16成本法 223
16.1 Job Order Costing 223
16.2 Process Costing 224
16.3 Activity-based Costing（ABC） 226
16.4 Standard Costing 227
Unit 17预算及预算控制 237
17.1 Budgeting and Planning 237
17.2 The Budgets-setting Process 238
17.3 Variance and Budgeting Control 242
参考文献 250