推薦序
前言
Part 1Accounting Principle會(huì)計(jì)原理
Chapter 1Accounting and Its Environment會(huì)計(jì)與環(huán)境
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11Nature and Content of Accounting
12Objectives of Financial Reporting
13Underlying Assumptions
14Accounting Basis
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Chapter 2Accounting Concepts and Principles會(huì)計(jì)概念與原則
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21Qualitative Characteristics of Useful Accounting Information
22Elements of the Financial Statements
23Recognition and Measurement Principles
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Chapter 3Financial Statements財(cái)務(wù)報(bào)表
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31Statement of Financial Position
32Statement of Comprehensive Income
33Statement of Changes in Equity
34Statement of Cash Flows
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Chapter 4The Accounting Cycle會(huì)計(jì)循環(huán)
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41Accounting Equation and DoubleEntry Bookkeeping
42Accounting Cycle
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Part 2Financial Accounting財(cái)務(wù)會(huì)計(jì)
Chapter 5Current Assets流動(dòng)資產(chǎn)
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51Cash and Current Receivables
52Inventory
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Chapter 6Investments,Plant Assets and Intangibles投資、固定資產(chǎn)與無形資產(chǎn)
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61Investments in Equity and Debt Securities
62Plant Assets and Intangibles
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Chapter 7Liabilities負(fù)債
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71Current Liabilities
72Bonds Payable and Convertible Bonds
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Chapter 8Owners Equity所有者權(quán)益
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81Contributed Capital
82Retained Earnings
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Chapter 9Performance經(jīng)營成果
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91Income
92Expenses
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Chapter 10Financial Statement Analysis財(cái)務(wù)報(bào)表分析
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101Framework for Financial Statement Analysis
102Techniques of Analysis
103Ratio Analysis
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Part 3Cost and Management Accounting成本與管理會(huì)計(jì)
Chapter 11An Introduction to Cost terms and Concepts成本術(shù)語與概念介紹
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111Cost Objects and Cost Assignment
112Elements of Cost
113Materials and Labor
114Manufacturing Overheads
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Chapter 12Costing Systems成本核算系統(tǒng)
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121Job Costing and Process Costing
122Absorption and Marginal Costing
123Activity Based Costing
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Chapter 13Management Accounting管理會(huì)計(jì)
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131Cost Behavior and CVP Analysis
132Standard Costing and Variance Analysis
133Master Budgets
134Performance Measurement
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Part 4International Accounting國際會(huì)計(jì)
Chapter 14International Accounting Harmonization國際會(huì)計(jì)協(xié)調(diào)
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141Advantages of International Accounting Harmonization
142Applicability of International Standards
143Major International Organizations Promoting Accounting Harmonization
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Chapter 15International Accounting Standards Board國際會(huì)計(jì)準(zhǔn)則理事會(huì)
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151Organization of International Accounting Standards Board
152Conceptual Framework for Financial Reoprting
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