Part One Accounting Theory
-Concepts and Framework
CHAPTER 1 Accounting:The Basis for Decisions/3
1.1 Accounting: Information for Decision Making/3
1.2 Financial Accounting Information/6
1.3 Profession Fields of Accounting/8
Extending your knowledge！Accounting Ethic/10
Key words, phrases, and special terms/11
Multiple-choice Questions/12
Exercises/13
Cases/13
CHAPTER 2 Theoretical Framework Underlying Financial Accounting/14
2.1 Nature of a Theoretical Framework/14
2.2 First Level: Basic Objectives/15
2.3 Second Level:Fundamental Concepts/16
2.4 Third Level: Recognition and Measurement Concepts/17
Extending your knowledge！Industry Practice/21
Key words, phrases, and special terms/21
Multiple-choice Questions/22
Exercise/23
Cases/23
Part Two Accounting Information
！Recording and Disclosure
CHAPTER 3 Accounting Cycle/27
3.1 Double-entry Accounting/27
3.2 Journalizing and Posting/30
3.3 End-of-period Adjusting Entries/31
3.4 Work Sheet/33
3.5 Closing Entry/35
3.6 Preparing Financial Statements/36
Extending your knowledge！Adjustment for Taxes in Unprofitable Periods/37
Key words, phrases, and special terms/38
Multiple-choice Questions/39
Exercises/40
Cases/42
CHAPTER 4 Basic Financial Statements/43
4.1 Balance Sheet/43
4.2 Income Statement/47
Extending your knowledge！Combined Statement of Income and Retained Earnings/50
Key words, phrases, and special terms/51
Multiple-choice Questions/52
Exercises/53
Cases/54
Part Three Accounting Elements (Assets)
！Recognition and Measurement
CHAPTER 5 Current Assets！Cash, Temporary Investments, Receivables/59
5.1 Cash/59
5.2 Temporary Investments/64
5.3 Accounts Receivable/66
5.4 Notes Receivable/71
Extending your knowledge！Factoring Accounts Receivable/74
Key words, phrases, and special terms/74
Multiple-choice Questions/75
Exercises/77
Cases/79
CHAPTER 6 Current Assets (Continued)！Inventories/80
6.1 Inventory Systems/80
6.2 Inventory Measurement/81
6.3 Estimating Inventories/86
Extending your knowledge！LIFO Reserves/88
Key words, phrases, and special terms/89
Multiple-choice Questions/90
Exercises/91
Cases/93
CHAPTER 7 Long-term Assets/94
7.1 Plant Assets/94
7.2 Intangible Assets/101
7.3 Natural Resources/103
Extending your knowledge！Non-monetary Transactions/104
Key words, phrases, and special terms/105
Multiple-choice Questions/107
Exercises/108
Cases/110
Part Four Accounting Elements (Liability and Equity)
！Recognition and Measurement
CHAPTER 8 Current Liabilities/113
8.1 Current Liabilities of Known Amount/113
8.2 Current Liabilities that must be Estimated/116
Extending your knowledge！Contingent Liabilities/118
Key words, phrases, and special terms/118
Multiple-choice Questions/118
Exercises/120
Cases/121
CHAPTER 9 Long-term Liabilities/122
9.1 The Basic Concepts of Bonds/122
9.2 Issuing Bonds Payable/125
9.3 Amortization of Bond Discount and Premium/128
9.4 Early Retirement of Bonds Payable/131
9.5 Convertible Bonds and Notes/131
Extending your knowledge！Advantages of Financing Operations with Bonds versus Stock/132
Key words, phrases, and special terms/133
Multiple-choice Questions/134
Exercises/135
Cases/136
CHAPTER 10 Stockholders¨ Equity/138
10.1 Stock/138
10.2 Common Stock and Preferred Stock/139
10.3 Issuance Stock/142
10.4 Dividends/143
10.5 Stock Splits/144
10.6 Treasury Stock/145
10.7 Donated Capital/146
Extending your knowledge！Book Value and Market Price/147
Key words, phrases, and special terms/148
Multiple-choice Questions/148
Exercises/150
Cases/151
Part Five Accounting Analysis
！Understanding and Application
CHAPTER 11 Statement of Cash Flows/155
11.1 Function of the Statement of Cash Flows/155
11.2 Classifications of Cash Flows/156
11.3 Preparation of the Statement of Cash Flows/156
11.4 A Complete Illustration/164
Extending your knowledge！Free Cash Flow/165
Key words, phrases, and special terms/166
Multiple-choice Questions/166
Exercises/167
Cases/168
CHAPTER 12 Financial Statement Analysis/169
12.1 Objectives of Financial Statement Analysis/169
12.2 Basic Analytical Procedures/170
12.3 Current Position Analysis/172
12.4 Assets Management Analysis/174
12.5 Solvency Ability Analysis/177
12.6 Profitability Analysis/178
Extending your knowledge！Ratio of Liabilities to Stockholders¨ Equity/181
Key words, phrases, and special terms/182
Multiple-choice Questions/183
Exercises/184
Cases/184
及匯鐙 氏柴尖胎
！！古廷嚥崇尺
及匯嫗 氏柴:畳貨議児粥/189
1.1 氏柴:畳貨佚連/189
1.2 夏暦氏柴佚連/191
1.3 氏柴議岼匍糟囃/193
岑紛謡婢！！氏柴祇蟻/195
中国大学出版社协会 |
首页 |
宏观指导 |
出版社天地 |
图书代办站 |
教材图书信息 |
教材图书评论 |
在线订购 |
教材征订
