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Part 1 Accounting Principle会计原理 2

Chapter 1 Accounting and Its Environment会计与环境 2

小案例Mini Case 2

正文Text 2

1.1 Nature and Content of Accounting 2

1.2 Objectives of Financial Reporting 5

1.3 Underlying Assumptions 7

1.4 Accounting Basis 8

核心词汇Core Words and Expressions 9

知识扩展More Knowledge 9

Chapter 2 Accounting Concepts and Principles会计概念与原则 11

小案例Mini Case 11

正文Text 11

2.1 Qualitative Characteristics of Useful Accounting Information 11

2.2 Elements of the Financial Statements 15

2.3 Recognition and Measurement Principles 18

核心词汇Core Words and Expressions 20

知识扩展More Knowledge 20

Chapter 3 Financial Statements财务报表 22

小案例Mini Case 22

正文Text 22

3.1 Statement of Financial Position 23

3.2 Statement of Comprehensive Income 25

3.3 Statement of Changes in Equity 27

3.4 Statement of Cash Flows 29

核心词汇Core Words and Expressions 31

知识扩展More Knowledge 32

Chapter 4 The Accounting Cycle会计循环 36

小案例 Mini Case 36

正文Text 36

4.1 Accounting Equation and Double-Entry Bookkeeping 37

4.2 Accounting Cycle 39

核心词汇Core Words and Expressions 50

知识扩展More Knowledge 50

Part 2 Financial Accounting财务会计 54

Chapter 5 Current Assets流动资产 54

小案例Mini Case 54

正文Text 54

5.1 Cash and Current Receivables 55

5.2 Inventory 57

核心词汇Core Words and Expressions 61

知识扩展More Knowledge 62

Chapter 6 Investments， Plant Assets and Intangibles投资、固定资产与无形资产 64

小案例Mini Case 64

正文Text 64

6.1 Investments in Equity and Debt Securities 64

6.2 Plant Assets and Intangibles 67

核心词汇Core Words and Expressions 71

知识扩展More Knowledge 72

Chapter 7 Liabilities负债 74

小案例Mini Case 74

正文Text 74

7.1 Current Liabilities 74

7.2 Bonds Payable and Convertible Bonds 76

核心词汇Core Words and Expressions 79

知识扩展More Knowledge 80

Chapter 8 Owners’ Equity所有者权益 81

小案例Mini Case 81

正文Text 81

8.1 Contributed Capital 81

8.2 Retained Earnings 84

核心词汇Core Words and Expressions 88

知识扩展More Knowledge 88

Chapter 9 Peformance经营成果 90

小案例Mini Case 90

正文Text 90

9.1 Income 90

9.2 Expenses 94

核心词汇Core Words and Expressions 95

知识扩展More Knowledge 96

Chapter 10 Financial Statement Analysis财务报表分析 98

小案例Mini Case 98

正文Text 98

10.1 Framework for Financial Statement Analysis 99

10.2 Techniques of Analysis 100

10.3 Ratio Analysis 104

核心词汇Core Words and Expressions 108

知识扩展More Knowledge 108

Part 3 Cost and Management Accounting成本与管理会计 112

Chapter 11 Elements of Cost成本要素 112

小案例Mini Case 112

正文Text 112

11.1 Materials and Labor 114

11.2 Manufacturing Overheads 116

核心词汇Core Words and Expressions 122

知识扩展More Knowledge 122

Chapter 12 Costing Systems成本核算系统 124

小案例Mini Case 124

正文Text 124

12.1Job Costing and Process Costing 125

12.2 Absorption and Marginal Costing 129

12.3 Activity Based Costing 132

核心词汇Core Words and Expressions 134

知识扩展More Knowledge 134

Chapter 13 Management Accounting管理会计 135

小案例Mini Case 135

正文Text 135

13.1 Cost Behavior and CVP Analysis 136

13.2 Standard Costing and Variance Analysis 139

13.3 Master Budgets 143

13.4 Performance Measurement 145

核心词汇Core Words and Expressions 148

知识扩展More Knowledge 149

Part 4 International Accounting国际会计 154

Chapter 14 International Accounting Harmonization国际会计协调 154

小案例Mini Case 154

正文Text 154

14.1 Advantages of International Accounting Harmonization 154

14.2 Applicability of International Standards 155

14.3 Major International Organizations Promoting Accounting Harmonization 157

核心词汇Core Words and Expressions 160

知识扩展More Knowledge 161

Chapter 15 International Accounting Standards Board国际会计准则理事会 163

小案例Mini Case 163

正文 Text 163

15.1 Organization of International Accounting Standards Board 164

15.2 Framework for the Preparation and Presentation of Financial Statements 166

15.3 Core Standards by International Accounting Standards Committee 168

15.4 IFRSs and USGAAP 170

核心词汇Core Words and Expressions 171

知识扩展More Knowledge 171

Chapter 16 Special Accounting Treatments in Multinational Corporations跨国公司的特殊业务会计处理 174

小案例Mini Case 174

正文Text 174

16.1 Foreign Currency Transactions and Translations 174

16.2 Business Combination and Consolidated Financial Statements 177

核心词汇Core Words and Expressions 182

知识扩展More Knowledge 183

Part 5 Audit审计 186

Chapter 17 Audit Framework审计框架 186

小案例Mini Case 186

正文Text 186

17.1 Agency and Nature of Audit 186

17.2 Professional Ethics and Codes of Conduct 190

核心词汇Core Words and Expressions 194

知识扩展More Knowledge 194

Chapter 18 Collecting Audit Evidence收集审计证据 199

小案例Mini Case 199

正文Text 199

18.1 Risk-based Audit 200

18.2 Internal Control Systems 204

18.3 Understanding the Entity and its Environment 206

18.4 Assessing the Risks of Material Misstatement 207

18.5 Responding to the Risk Assessment 208

18.6 Tests of Controls and Substantive Procedures 209

18.7 Sufficient Appropriate Audit Evidence 212

18.8 Revenue System 213

核心词汇Core Words and Expressions 217

知识扩展More Knowledge 218

Chapter 19 External Auditor’s Report对外审计报告 220

小案例Mini Case 220

正文Text 220

19.1 Types of Audit Opinions and Auditor’s Report 220

19.2 Format and Content of External Auditor’s Report 223

核心词汇Core Words and Expressions 231

知识扩展More Knowledge 231

参考文献 232