封面
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前言
Part 1 Accounting Principles 第1部分 会计原理
Chapter 1 Accounting and Its Environment 第1章 会计与环境
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1.1 Nature and Content of Accounting
1.2 Objectives of Financial Reporting
1.3 Underlying Assumptions
1.4 Accounting Basis
1.5 The Influences of Modern Technologies on Accounting Professional
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Chapter 2 Accounting Concepts and Principles 第2章 会计概念与原则
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2.1 Qualitative Characteristics of Useful Accounting Information
2.2 Elements of the Financial Statements
2.3 Recognition and Measurement Principles
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Chapter 3 Financial Statements 第3章 财务报表
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3.1 Statement of Financial Position
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3.2 Statement of Comprehensive Income
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3.3 Statement of Changes in Equity
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3.4 Statement of Cash Flows
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Chapter 4 Accounting Cycle 第4章 会计循环
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4.1 Accounting Equation and Double-Entry Bookkeeping
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4.2 The Accounting Cycle
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Part 2 Financial Accounting 第2部分 财务会计
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Chapter 5 Current Assets 第5章 流动资产
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5.1 Cash and Current Receivables
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5.2 Inventory
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Chapter 6 Investments,Plant Assets and Intangibles 第6章 投资、固定资产与无形资产
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6.1 Investments in Equity and Debt Securities
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6.2 Plant Assets and Intangibles
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Chapter 7 Liabilities 第7章 负债
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7.1 Current Liabilities
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7.2 Bonds Payable and Convertible Bonds
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Chapter 8 Owners' Equity 第8章 所有者权益
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8.1 Contributed Capital
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8.2 Retained Earnings
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Chapter 9 Performance 第9章 经营成果
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9.1 Income
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9.2 Expenses
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Chapter 10 Financial Statement Analysis 第10章 财务报表分析
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10.1 Framework of Financial Statement Analysis
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10.2 Techniques of Analysis
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10.3 Ratio Analysis
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Part 3 Cost and Management Accounting 第3部分 成本与管理会计
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Chapter 11 An Introduction to Cost terms and Concepts 第11章 成本术语与概念介绍
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11.1 Cost Objects and Cost Assignments
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11.2 Elements of Cost
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11.3 Materials and Labor
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11.4 Manufacturing Overheads
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Chapter 12 Costing Systems 第12章 成本核算系统
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12.1 Job Costing and Process Costing
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12.2 Absorption and Marginal Costing
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12.3 Activity-Based Costing
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Chapter 13 Management Accounting 第13章 管理会计
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13.1 Cost Behavior and CVP Analysis
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13.2 Standard Costing and Variance Analysis
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13.3 Master Budgets
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13.4 Performance Measurement
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Part 4 International Accounting 第4部分 国际会计
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Chapter 14 International Accounting Harmonization 第14章 国际会计协调
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14.1 Advantages of International Accounting Harmonization
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14.2 Applicability of International Standards
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14.3 Major International Organizations Promoting Accounting Harmonization
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Chapter 15 International Accounting Standards Board 第15章 国际会计准则理事会
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15.1 Organizations of International Accounting Standards Board
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15.2 Conceptual Framework for Financial Reoprting
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15.3 Core Standards by International Accounting Standards Committee
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15.4 IFRSs and U.S.GAAP
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Chapter 16 Special Accounting Treatments in Multinational Corporations 第16章 跨国公司的特殊业务会计处理
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16.1 Foreign Currency Transactions and Translations
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16.2 Business Combination and Consolidated Financial Statements
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Part 5 Audit 第5部分 审计
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Chapter 17 Audit Framework 第17章 审计框架
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17.1 Agency and Nature of Audit
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17.2 Professional Ethics and Codes of Conduct
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Chapter 18 Collecting Audit Evidence 第18章 收集审计证据
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18.1 Risk-Based Audit
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18.2 Internal Control Systems
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18.3 Identifying and Assessing the Risks of Material Misstatement
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18.4 Responding to the Risk Assessment
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18.5 Tests of Controls and Substantive Procedures
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18.6 Sufficient Appropriate Audit Evidence
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18.7 Revenue System
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Chapter 19 External Auditor's Report 第19章 对外审计报告
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19.1 Types of Audit Opinions
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19.2 Format and Content of External Auditor's Report
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参考文献
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封底
更新时间:2024-09-11 17:40:05