更新时间：2019-10-23 18:25:38
封面
版权信息
内容提要
前言
Chapter 1 Overview of Accounting
Listening Online
Learning Objectives
1.1 Accounting and Accounting Profession
1.2 Accounting Assumptions
1.3 Accounting Principles
1.4 Quality Characteristics of Accounting Information
Key Terminologies
Review and Discussion Questions
Exercises
参考译文
Chapter 2 Accounting Cycle
2.1 Accounting Equation and Double-entry Accounting
2.2 Accounting Cycle
2.3 Journals
2.4 Ledgers
2.5 Adjusting
2.6 Closing Process
2.7 Trial Balance
Chapter 3 Financial Statements
3.1 Balance Sheet
3.2 Income Statement
3.3 Cash Flow Statement
3.4 Statement of Changes in Equity
3.5 Notes to Financial Statements
Chapter 4 Current Assets
4.1 Monetary Capital
4.2 Receivables
4.3 Inventories
Chapter 5 Non-current Assets
5.1 Fixed Assets
5.2 Intangible Assets
5.3 Investments
Chapter 6 Liabilities and Owner's Equity
6.1 Current Liabilities
6.2 Non-Current Liabilities
6.3 Types of Organization
6.4 Owner's Equity
Chapter 7 Revenue and Expense
7.1 Revenue
7.2 Expense
Chapter 8 Cost Accounting
8.1 Overview of Cost Accounting
8.2 Costing Method
Chapter 9 Management Accounting
9.1 Introduction to Management Accounting
9.2 Cost Behavior
9.3 Cost-Volume-Profit Analysis
9.4 Budget and Performance Evaluation
