Part 1 Accounting Principle会计原理
Chapter 1 Accounting and Its Environment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
核心词汇Core Words and Expressions
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Chapter 2 Accounting Concepts and Principles会计概念与原理
小案例Mini Case
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2.1 Qualitative Characteristics of Useful Accounting
Information
2.2 Elements of the Financial Statements
2.3 Recognition and Measurement Principles
核心词汇Core Words and Expressions
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Chapter 3 Financial Statements财务报表
小案例Mini Case
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3.1 Balance Sheet
3.2 Income Statement and Statement of Changes in Equity
3.3 Statement of Cash F10WS
核心词汇Core Words and Expressions
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Chapter 4 The Accounting Cycle会计循环
小案例Mini Case
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4.1 Accounting Equation and Double—Entry Bookkeeping
4.2 Accounting Cycle
核心词汇Core Words and Expressions
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Part 2 Financial Accounting财务会计
Chapter 5 Current Assets流动资产
小案例Mini Case
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5.1 Cash and Current Receivables
5.2 Inventory
核心词汇Core Words and Expressions
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Chapter 6 Investments,Plant Assets and
Intangibles投资、固定资产与无形资产
小案例Mini Case
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6.1 Investments in Equity and Debt Securities
6.2 Plant Assets and Intangibles
核心词汇Core Words and Expressions
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Part 3 成本与管理会计
Part 4 国际会计
Part 5 审计
参考文献