推荐序
前言
Part 1 Accounting Principle会计原理
Chapter 1 Accounting and Its Environment会计与环境
小案例Mini Case
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1.1 Nature and Content of Accounting
1.2 Objectives of Financial Reporting
1.3 Underlying Assumptions
1.4 Accounting Basis
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Chapter 2 Accounting Concepts and Principles会计概念与原则
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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
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Chapter 3 Financial Statements财 务 报 表
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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
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Chapter 4 The Accounting Cycle会计循环
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4.1 Accounting Equation and Double-Entry Bookkeeping
4.2 Accounting Cycle
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Part 2 Financial Accounting财务会计
Chapter 5 Current Assets流动资产
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5.1 Cash and Current Receivables
5.2 Inventory
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Chapter 6 Investments，Plant Assets and Intangibles投资、固定资产
与无形资产
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6.1 Investments in Equity and Debt Securities
6.2 Plant Assets and Intangibles
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Chapter 7 Liabilities负债
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7.1 Current Liabilities
7.2 Bonds Payable and Convertible Bonds
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Chapter 8 Owners’Equity所有者权益
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8.1 Contributed Capital
8.2 Retained Earnings
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Chapter 9 Performance经营成果
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9.1 Income
9.2 Expenses
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Chapter 10 Financial Statement Analysis财务报表分析
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10.1 Framework for Financial Statement Analysis
10.2 Techniques of Analysis
10.3 Ratio Analysis
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Part 3 Cost and Management Accounting成本与管理会计
Chapter 11 Elements of Cost成本要素
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11.1 Materials and Labor
11.2 Manufacturing Overheads
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Chapter 12 Costing Systems成本核算系统
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12.1 Job Costing and Process Costing
12.2 Absorption and Marginal Costing
12.3 Activity Based Costing
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Chapter 13 Management Accounting管理会计
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13.1 Cost Behavior and CVP Analysis
13.2 Standard Costing and Variance Analysis
13.3 Master Budgets
13.4 Performance Measurement
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Part 4 International Accounting国际会计
Chapter 14 International Accounting Harmonization国际会计协调
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14.1 Advantages of International Accounting Harmonization
14.2 Applicability of International Standards
14.3 Major International Organizations Promoting Accounting
Harmonization
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Chapter 15 International Accounting Standards Board国际会计准则
理事会
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15.1 Organization of International Accounting Standards Board
15.2 Framework for the Preparation and Presentation of Financial
Statements
15.3 Core Standards by International Accounting Standards
Committee
15.4 IFRSs and US GAAP
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Chapter 16 Special Accounting Treatments in Multinational
Corporations跨国公司的特殊业务会计处理
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16.1 Foreign Currency Transactions and Translations
16.2 Business Combination and Consolidated Financial
Statements
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Part 5 Audit审计
Chapter 17 Audit Framework审计框架
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17.1 Agency and Nature of Audit
17.2 Professional Ethics and Codes of Conduct
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Chapter 18 Collecting Audit Evidence收集审计证据
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18.1 Risk-based Audit
18.2 Internal Control Systems
18.3 Understanding the Entity and its Environment
18.4 Assessing the Risks of Material Misstatement
18.5 Responding to the Risk Assessment
18.6 Tests of Controls and Substantive Procedures
18.7 Sufficient Appropriate Audit Evidence
18.8 Revenue System
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Chapter 19 External Auditor?s Report对外审计报告
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19.1 Types of Audit Opinions and Auditor?s Report
19.2 Format and Content of External Auditor?s Report
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