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Chapter 1 An Introduction to Accounting 1

1.1 Accounting is an Information System 1

1.2 Forms of Organization 2

1.3 The Framework for the Preparation and Presentation of Financial Statements 2

1.4 Understanding of Financial Statements 6

1.5 Accounting and Its Profession 10

1.6 Accounting Elements and Using the Accounting Equation 11

1.7 Professional Ethics in Accounting 14

1.8 Convergence of Accounting Standards Chinese Accounting Standards： Development and Implementation 15

Vocabulary 21

Self-test Questions 22

Exercises 23

Answers to Self-test Questions 25

Chapter 2 Accounting Cycle 26

2.1 T-account and Debit & Credit 26

2.2 Journalizing and Posting Transactions 28

2.3 Preparing a Trial Balance 33

2.4 Adjusting the Accounts 34

2.5 Adjusted Trial Balance and Preparation of Financial Statements 38

2.6 The Worksheet 42

2.7 Closing 45

2.8 The Accounting Cycle Summary 47

2.9 Classification of Balance Sheet Items 47

Vocabulary 49

Self-test Questions 50

Exercises 52

Answers to Self-test Questions 54

Chapter 3 Current Assets 55

3.1 Cash 55

3.2 Trading Securities 61

3.3 Notes Receivable 63

3.4 Accounts Receivable 66

3.5 Inventories 71

Vocabulary 84

Self-test Questions 85

Exercises 86

Answers to Self-test Questions 88

Chapter 4 Non-current Assets 89

4.1 Fixed Assets 89

4.2 Natural Resources 102

4.3 Intangible Assets 102

4.4 Impairment of Fixed Assets 105

4.5 Long-term Investments 106

4.6 Impairment of Long-term Investments 115

Vocabulary 116

Self-test Questions 117

Exercises 118

Answers to Self-test Questions 120

Chapter 5 Liabilities 121

5.1 Current Liabilities 121

5.2 Non-current Liabilities 127

Vocabulary 137

Self-test Questions 138

Exercises 139

Answers to Self-test Questions 141

Chapter 6 Owners’ Equity 142

6.1 Forms of Organization 142

6.2 Stockholders’ Rights 142

6.3 Accounting for Stock Issues 143

6.4 Treasury Stock 145

6.5 Preferred Stock 147

6.6 Dividends and Stock Splits 148

6.7 Accounting for Retained Earnings 153

6.8 Statement Presentation and Analysis 156

Vocabulary 160

Self-test Questions 161

Exercises 162

Answers to Self-test Questions 164

Chapter 7 Revenue and Expense Recognition and Income Statement Presentation 165

7.1 Revenue Recognition Concepts 166

7.2 Revenue Recognition at Delivery 171

7.3 Revenue Recognition before Delivery 171

7.4 Revenue Recognition after Delivery 172

7.5 Long-term Contracts 176

7.6 Revenue Recognition for Service Sales 179

7.7 Recognition of Gains and Losses 182

7.8 Expense Recognition 183

7.9 Presentation of the Income Statement 189

Vocabulary 194

Self-test Questions 195

Exercises 196

Answers to Self-test Questions 198

Chapter 8 Statement of Cash Flows and Financial Statement Analysis 199

8.1 Cash and Cash Equivalents 199

8.2 Classification of Cash Receipts and Cash Payments 199

8.3 Preparing Statement of Cash Flows—Direct Method 201

8.4 Preparing Statement of Cash Flows—Indirect Method 206

8.5 Determining Cash Flows from Investing Activities 208

8.6 Determining Cash Flows from Financing Activities 212

8.7 Presenting the Information in the Form of the Statement of Cash Flows 214

8.8 Usefulness of the Statement of Cash Flows 216

8.9 Financial Statement Analysis： Horizontal and Vertical 216

8.10 Ratio Analysis 222

Vocabulary 226

Self-test Questions 227

Exercises 228

Answers to Self-test Questions 232

Appendix 233

1.Balance Sheet 233

2.Income Statement 235

3.Statement of Changes in Owners’ Equity 237

4.Statement of Cash Flows 239

5.The Disclosure of Supplementary Information to Statement of Cash Flows 243

6.Disclosure of Information and Accounts Required 245

7.VAT Return Form 274

8.Consumption Tax Return Form 282

9.Business Tax Return Form 284

10.Annual Return Form of The People’s Republic of China on Corporate Income Tax 287

11.Individual Income Tax Return Form 296