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Chapter 1 Overview of Accounting 1

Listening Online 1

Learning Objectives 1

1.1 Accounting and Accounting Profession 1

1.1.1 Ethics 2

1.1.2 Accounting Function 2

1.1.3 Accounting Information Users 3

1.1.4 Accounting Profession 3

1.2 Accounting Assumptions 4

1.2.1 Business Entity 4

1.2.2 Going-concern 5

1.2.3 Monetary Unit 6

1.2.4 Time Period 7

1.3 Accounting Principles 8

1.3.1 Accrual Basis 8

1.3.2 Historical Cost 9

1.3.3 Realization 10

1.3.4 Matching 11

1.3.5 Full Disclosure 11

1.4 Quality Characteristics of Accounting Information 11

1.4.1 Relevance 13

1.4.2 Reliability 13

1.4.3 Comparability 14

1.4.4 Materiality 14

Key Terminologies 15

Review and Discussion Questions 17

Exercises 17

参考译文 18

Chapter 2 Accounting Cycle 26

Listening Online 26

Learning Objectives 26

2.1 Accounting Equation and Double-entry System 26

2.1.1 Accounting Equation 26

2.1.2 Double-entry System 27

2.2 Accounting Cycle 27

2.3 Journals 28

2.4 Ledgers 29

2.5 Adjusting 30

2.5.1 Prepaid Expenses 30

2.5.2 Accrued Expenses 31

2.5.3 Accrued Revenues 32

2.5.4 Unearned Revenues 32

2.6 Closing Process 33

2.6.1 Temporary and Permanent Accounts 33

2.6.2 Posting Closing Entries 33

2.7 Trial Balance 34

2.7.1 Steps in Preparing a Trial Balance 34

2.7.2 Searching For and Correcting Errors 35

Key Terminologies 36

Review and Discussion Questions 37

Exercises 37

参考译文 38

Chapter 3 Financial Statements 45

Listening Online 45

Learning Objectives 45

3.1 Balance Sheet 45

3.1.1 Components of Balance Sheet 45

3.1.2 Form of Balance Sheet 47

3.2 Income Statement 50

3.2.1 Components of Income Statement 50

3.2.2 Form of Income Statement 52

3.3 Cash Flow Statement 54

3.3.1 Components of Cash Flow Statement 54

3.3.2 Preparation of Cash Flow Statement 55

3.4 Statement ofChanges in Equity 58

3.4.1 Components of Statement of Changes in Equity 59

3.4.2 Preparation of Statement of Changes in Equity 59

3.5 Notes to Financial Statements 61

3.5.1 Accounting Policy 61

3.5.2 Financial Instruments 61

3.5.3 Related Party Transactions 62

3.5.4 Contingencies 62

3.5.5 Subsequent Events 62

Key Terminologies 65

Review and Discussion Questions 66

Exercises 67

参考译文 68

Chapter 4 Current Assets 81

Listening Online 81

Learning Objectives 81

4.1 Monetary Capital 81

4.1.1 Cash 81

4.1.2 Management of Cash-bank Reconciliation 82

4.1.3 Internal Control Over Cash 83

4.1.4 Petty Cash Fund 84

4.1.5 Cash Over and Short 84

4.2 Receivables 85

4.2.1 Classification of Receivables 85

4.2.2 Bad Debts 85

4.2.3 Estimation of Bad Debts 87

4.3 Inventories 88

4.3.1 Inventory System 88

4.3.2 Cost of Inventory Acquired 89

4.3.3 Ending Inventory Valuation 89

Key Terminologies 91

Review and Discussion Questions 92

Exercises 92

参考译文 93

Chapter 5 Non-current Assets 100

Listening Online 100

Learning Objectives 100

5.1 Fixed Assets 100

5.1.1 Definition and Characteristics of Fixed Assets 100

5.1.2 Classification of Fixed Assets 101

5.1.3 Costs of Fixed Assets 101

5.1.4 Post-acquisition Expenditures 102

5.1.5 Depreciation and Impairment 103

5.1.6 Disposals of Fixed Assets 104

5.2 Intangible Assets 105

5.2.1 Definition and Characteristics of Intangible Assets 105

5.2.2 Main Categories of Intangible Assets 105

5.2.3 Recognition and Measurement of Intangible Assets 106

5.2.4 Post-acquisition Measurement 107

5.2.5 Disposals of Intangible Assets 108

5.3 Investments 108

5.3.1 Objectives of Investment 108

5.3.2 Types of Securities 109

Key Terminologies 110

Review and Discussion Questions 111

Exercises 111

参考译文 113

Chapter 6 Liabilities and Owner’s Equity 119

Listening Online 119

Learning Objectives 119

6.1 Current Liabilities 119

6.1.1 Definition of Current Liabilities 119

6.1.2 Accounts Payable 120

6.1.3 Short-term Notes Payable 120

6.1.4 Unearned Revenue 120

6.1.5 Short-term Borrowings 120

6.1.6 Accrued Liabilities 121

6.1.7 Dividend Payable 121

6.1.8 Current Portion of Long-term Obligation 121

6.2 Non-current Liabilities 122

6.2.1 Long-term Borrowings 123

6.2.2 Bonds Payable 123

6.2.3 Long-term Notes Payable 124

6.2.4 Pension Plans 124

6.3 Types of Organization 125

6.3.1 Sole Proprietorship 125

6.3.2 Partnership 125

6.3.3 Corporation 126

6.4 Owner’s Equity 127

6.4.1 Rights of Stockholders 127

6.4.2 Retained Earnings 128

6.4.3 Dividend 128

Key Terminologies 129

Review and Discussion Questions 130

Exercises 130

参考译文 131

Chapter 7 Revenue and Expense 138

Listening Online 138

Learning Objectives 138

7.1 Revenue 138

7.1.1 Definition of Revenue 138

7.1.2 The Earning Process of Revenue 139

7.1.3 Recognition of Revenue 139

7.2 Expense 141

7.2.1 Definition of Expense 141

7.2.2 Cost Vs Expense 142

7.2.3 Recognition of Expense 142

7.2.4 Specific Expense Items 142

Key Terminologies 144

Review and Discussion Questions 144

Exercises 144

参考译文 146

Chapter 8 Cost Accounting 150

Listening Online 150

Learning Objectives 150

8.1 Overview of Cost Accounting 150

8.1.1 Definition of Cost Accounting 150

8.1.2 Features of Cost Accounting 150

8.1.3 Financial Accounting,Management Accounting and Cost Accounting 151

8.1.4 Cost Classifications 152

8.2 Costing Method 155

8.2.1 Job-order Costing 155

8.2.2 Process Costing 156

8.2.3 Activity Based Costing 158

Key Terminologies 160

Review and Discussion Questions 161

Exercises 161

参考译文 162

Chapter 9 Management Accounting 168

Listening Online 168

Learning Objectives 168

9.1 Introduction to Management Accounting 168

9.1.1 Definition of Management Accounting 168

9.1.2 Comparison of Financial and Management Accounting 168

9.1.3 Functions of Management Accounting 170

9.2 Cost Behavior 171

9.2.1 Variable Cost 171

9.2.2 Fixed Cost 172

9.2.3 Mixed Cost 172

9.3 Cost-Volume-Profit Analysis 173

9.3.1 Basic Concept of Cost-Volume-Profit Analysis 173

9.3.2 Break-even Analysis 174

9.3.3 Target Profit Analysis 175

9.4 Budget and Performance Evaluation 176

9.4.1 Budget 176

9.4.2 Performance Evaluation 177

Key Terminologies 179

Review and Discussion Questions 180

Exercises 180

参考译文 181

Chapter 10 Audit 187

Listening Online 187

Learning Objectives 187

10.1 Introduction to Audit 187

10.1.1 Definition of Audit 187

10.1.2 Types of Audit 189

10.1.3 Types of Auditors 190

10.1.4 Componets of Audit Report 191

10.2 Audit Procedure 192

10.2.1 Management Assertions 192

10.2.2 Identify Audit Objectives 193

10.2.3 Carry Out Audit Specifically 194

10.3 Internal Control 198

10.3.1 Definition of Internal Control 198

10.3.2 Development History of Internal Control 199

10.3.3 Elements of Internal Control 199

Key Terminologies 202

Review and Discussion Questions 203

Exercises 203

参考译文 204