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书名 会计学原理(立信英文版会计专业系列教材)
分类 人文社科-法律-法律法规
作者 曲晓辉//尹淳皙//金孝珍
出版社 立信会计出版社
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简介
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The goal of the International Accounting Standards Board (IASB) is to have one set of high-quality accounting standards which are uniformly used by business firms all over the world. Thedream seems not so far from being fulfilled because about 120 countries have already adopted orconverged to international financial reporting standards (IFRS) throughout the world. Thanks tothe rapid adoption of or convergence toward the IFRSs, more and more accounting courses areoffered across the countries to teach or accommodate the IFRSs. It is timely to have anintroductory accounting book in English reflecting the most updated conceptual base and principalguidance of the IFRSs with key terminologies in Chinese.

目录

Chapter1 INTRODUCTION TO FINANCIAL ACCOUNTING

 1.1 SCOPE AND PURPOSE OF FINANCIAL ACCOUNTING

 1.2 OTHER BRANCHES OF ACCOUNTING

 1.3 ACCOUNTING CAREER OPPORTUNITIES

 1.4 TYPES OF BUSINESS ENTITY

 1.5 BUSINESS ACTIVITIES

 1.6 UNDERLYING CONCEPTS OF FINANCIAL ACCOUNTING

 1.7 THE ACCOUNTING EQUATION

 QUESTIONS

 EXERCISES

Chapter2 FINANCIAL STATEMENTS

 2.1 INTRODUCTION

 2.2 CASH BASIS VERSUS ACCRUAL BASIS OF ACCOUNTING

 2.3 INCOME STATEMENT

 2.4 STATEMENT OF FINANCIAL POSITION

 2.5 CLASSIFIED FINANCIAL STATEMENTS

 QUESTIONS

 EXERCISES

Chapter3 RECORDING TRANSACTIONS

 3.1 INTRODUCTION

 3.2 ACCOUNTING CYCLE

 3.3 THE ACCOUNT

 3.4 TWO ACCOUNTING BOOKS: JOURNAL AND LEDGER

 3.5 CHART OF ACCOUNTS

 3.6 RECORDING TRANSACTIONS

 3.7 TRIAL BALANCE

 QUESTIONS

 EXERCISES

Chapter4 ADJUSTING AND CLOSING ENTRIES

 4.1 INTRODUCTION

 4.2 PREPAID EXPENSES

 4.3 UNEARNED REVENUES

 4.4 TWO WAYS OF RECORDING DEFERRALS

 4.5 ACCRUED EXPENSES

 4.6 ACCRUED REVENUES

 4.7 DEPRECIATION

 4.8 CLOSING ENTRIES

 4.9 POST-CLOSING TRIAL BALANCE

 QUESTIONS

 EXERCISES

Chapter5 PREPARATION OF FINANCIAL STATEMENTS

 5.1 INTRODUCTION

 5.2 WORKSHEET FOR A SERVICE FIRM

 5.3 PREPARATION OF FINANCIAL STATEMENTS

 5.4 AFTER THE FINANCIAL STATEMENTS ARE PREPARED

 QUESTIONS

 EXERCISES

Chapter6 ACCOUNTING FOR MERCHANDISING FIRMS

 6.1 INTRODUCTION

 6.2 INVENTORY RECORDING SYSTEM

 6.3 ACCOUNTING FOR THE PURCHASES OF MERCHANDISE

 6.4 ACCOUNTING FOR THE SALE OF MERCHANDISE

 6.5 ADJUSTING AND CLOSING ENTRIES FOR MERCHANDISING FIRMS

 6.6 WORKSHEET FOR MERCHANDISING FIRMS

 6.7 FINANCIAL STATEMENTS FOR MERCHANDISING FIRMS

 QUESTIONS

 EXERCISES

Chapter7 INTERNAL CONTROL AND CASH

 7.1 INTRODUCTION

 7.2 FRAUD

 7.3 INTERNAL CONTROL

 7.4 CASH CONTROLS

 7.5 BANK RECONCILIATION

 7.6 REPORTING CASH

 QUESTIONS

 EXERCISES

Chapter8 INVENTORIES

 8.1 INTRODUCTION

 8.2 DETERMINING THE OWNERSHIP OF GOODS

 8.3 COST-BASED INVENTORY VALUATION METHODS

 8.4 OTHER INVENTORY VALUATION METHODS

 QUESTIONS

 EXERCISES

Chapter9 RECEIVABLES AND PAYABLES

 9.1 INTRODUCTION

 9.2 TYPES OF RECEIVABLES AND PAYABLES

 9.3 RECOGNIZING AND VALUING ACCOUNTS RECEIVABLE

 9.4 METHODS OF ESTIMATING UNCOLLECTIBLE ACCOUNTS

 9.5 WRITE-OFF A CUSTOMER'S ACCOUNT

 9.6 SUBSEQUENT RECOVERY OF WRITTEN-OFF RECEIVABLES

 9.7 PROMISSORY NOTES

 9.8 DISCOUNTING A NOTE RECEIVABLE

 9.9 NOTES PAYABLE

 QUESTIONS

 EXERCISES

Chapter10 PLANT ASSETS AND INTANGIBLE ASSETS

 10.1 PLANT ASSETS

 10.2 DETERMING THE COST OF PLANT ASSETS

 10.3 EXPENDITURES DURING USEFUL LIFE

 10.4 DEPRECIATION

 10.5 MEASUREMENT AFTER RECOGNITION

 10.6 DISPOSAL OF PLANT ASSETS

 10.7 IMPAIRMENTS

 10.8 INTANGIBLE ASSETS

 10.9 ACCOUNTING FOR INTANGIBLE ASSETS

 QUESTIONS

 EXERCISES

Chapter11 LIABILITIES

 11.1 INTRODUCTION

 11.2 CURRENT LIABILITIES

 11.3 NON-CURRENT LIABILITIES

 11.4 BONDS PAYABLE

 11.5 PROVISION AND WARRANTY LIABILITIES

 QUESTIONS

 EXERCISES

Chapter12 SHAREHOLDERS' EQUITY

 12.1  INTRODUCTION

 12.2 TERMINOLOGY

 12.3 TYPES OF SHARES

 12.4 SHAREHOLDERS' EQUITY

 12.5 ISSUANCE OF SHARES

 12.6 TREASURY SHARES

 12.7 DIVIDENDS

 12.8 SHARE SPLIT

 12.9 RETAINED EARNINGS

 QUESTIONS

 EXERCISES

Chapter13 INVESTMENTS

 13.1 INTRODUCTION

 13.2 ACCOUNTING FOR INVESTMENTS IN DEBT SECURITIES

 13.3 ACCOUNTING FOR INVESTMENTS IN EQUITY SECURITIES

 13.4 VALUING AND REPORTING INVESTMENTS

 13.5 PRESENTATION OF INVESTMENTS IN THE FINANCIAL

 STATEMENTS

 QUESTIONS

 EXERCISES

Chapter14 STATEMENT OF CASH FLOWS

 14.1 THE PURPOSE OF THE STATEMENT OF CASH FLOWS

 14.2 CASH FLOWS BY ACTIVITIES

 14.3 TYPES OF CASH INFLOWS AND OUTFLOWS

 14.4 PREPARATION OF THE STATEMENT OF CASH FLOWS

 14.5 THE INDIRECT METHOD

 14.6 THE DIRECT METHOD

 QUESTIONS

 EXERCISES

Terminology

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