描述
开 本: 16开纸 张: 胶版纸包 装: 平装-胶订是否套装: 否国际标准书号ISBN: 9787565429774
1．1 Accounting is an Information System
1．2 Forms of Organization
1．3 The Framework for the Preparation and Presentation of Financial Statements
1．4 Understanding of Financial Statements
1．5 Accounting and Its Profession
1．6 Accounting Elements and Using the Accounting Equation
1．7 Professional Ethics in Accounting
1．8 Convergence of Accounting Standards and Chinese Accounting Standards： Development and Implementation
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 2 Accounting Cycle
2．1 T-account and Debit & Credit
2．2 Journalizing and Posting Transactions
2．3 Preparing a Trial Balance
2．4 Adjusting the Accounts
2．5 Adjusted Trial Balance and Preparation of Financial Statements
2．6 The Worksheet
2．7 Closing
2．8 The Accounting Cycle Summary
2．9 Classification of Statement of Financial Position Items
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 3 Current Assets
3．1 Cash
3．2 Fair Value through Profit or Loss Investments
3．3 Notes Receivable
3．4 Accounts Receivable
3．5 Inventories
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 4 Non-current Assets
4．1 Fixed Assets
4．2 Natural Resources
4．3 Intangible Assets
4．4 Impairment of Fixed Assets
4．5 Long-term Investments
4．6 Impairment of Long-term Investments
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 5 Liabilities
5．1 Current Liabilities
5．2 Non-current Liabilities
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 6 Owners’ Equity
6．1 Forms of Organization
6．2 Stockholders’ Rights
6．3 Accounting for Stock Issues
6．4 Treasury Stock
6．5 Preferred Stock
6．6 Dividends and Stock Splits
6．7 Accounting for Retained Earnings
6．8 Statement Presentation and Analysis
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 7 Revenue and Expense Recognition and Income Statement Presentation
7．1 Revenue Recognition Concepts
7．2 Revenue Recognition at Delivery
7．3 Revenue Recognition before Delivery
7．4 Revenue Recognition after Delivery
7．5 Long-term Contracts
7．6 Revenue Recognition for Service Sales
7．7 Recognition of Gains and Losses
7．8 Expense Recognition
7．9 Presentation of the Income Statement
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 8 Statement of Cash Flows and Financial Statement Analysis
8．1 Cash and Cash Equivalents
8．2 Classification of Cash Receipts and Cash Payments
8．3 Preparing Statement of Cash Flows——Direct Method
8．4 Preparing Statement of Cash F]ows——Indirect Method
8．5 Determining Cash Flows from Investing Activities
8．6 Determining Cash Flows from Financing Activities
8．7 Presenting the Information in the Form of the Statement of Cash Flows
8．8 Usefulness of the Statement of Cash Flows
8．9 Financial Statement Analysis： Vertical and Horizontal
8．1 0Ratio Analysis
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Appendix
1． Balance Sheet
2． Income Statement
3． Statement of Changes in Owners’ Equity
4． Statement of Cash Flows
5． The Disclosure of Supplementary Information to Statement of Cash Flows
6． Disclosure of Information and Accounts Required
7． VAT Return Form
8． Consumption Tax Return Form
9． Annual Return Form of the People’s Republic of China on Corporate Income Tax
10． Individual Income Tax Return Form
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