更新时间：2024-09-11 17:40:05
封面
版权信息
推荐序
前言
Part 1 Accounting Principles 第1部分 会计原理
Chapter 1 Accounting and Its Environment 第1章 会计与环境
小案例 Mini Case
正文 Text
1.1 Nature and Content of Accounting
1.2 Objectives of Financial Reporting
1.3 Underlying Assumptions
1.4 Accounting Basis
1.5 The Influences of Modern Technologies on Accounting Professional
核心词汇 Core Words and Expressions
知识扩展 More Knowledge
问答题 Questions
Chapter 2 Accounting Concepts and Principles 第2章 会计概念与原则
2.1 Qualitative Characteristics of Useful Accounting Information
2.2 Elements of the Financial Statements
2.3 Recognition and Measurement Principles
Chapter 3 Financial Statements 第3章 财务报表
3.1 Statement of Financial Position
3.2 Statement of Comprehensive Income
3.3 Statement of Changes in Equity
3.4 Statement of Cash Flows
练习题 Exercises
Chapter 4 Accounting Cycle 第4章 会计循环
4.1 Accounting Equation and Double-Entry Bookkeeping
4.2 The Accounting Cycle
Part 2 Financial Accounting 第2部分 财务会计
Chapter 5 Current Assets 第5章 流动资产
5.1 Cash and Current Receivables
5.2 Inventory
Chapter 6 Investments，Plant Assets and Intangibles 第6章 投资、固定资产与无形资产
6.1 Investments in Equity and Debt Securities
6.2 Plant Assets and Intangibles
Chapter 7 Liabilities 第7章 负债
7.1 Current Liabilities
7.2 Bonds Payable and Convertible Bonds
Chapter 8 Owners' Equity 第8章 所有者权益
8.1 Contributed Capital
8.2 Retained Earnings
Chapter 9 Performance 第9章 经营成果
9.1 Income
9.2 Expenses
Chapter 10 Financial Statement Analysis 第10章 财务报表分析
10.1 Framework of Financial Statement Analysis
10.2 Techniques of Analysis
10.3 Ratio Analysis
