Part 1 Accounting Principle会计原理
Chapter 1 Accounting and Its Environment会计与环境
小案例Mini Case
正文 Text
1.1 Nature and Content of Accounting
1.2 Objectives of Financial Reporting
1.3 Underlying Assumptions
核心词汇Core Words and Expressions
知识扩展More Knowledge
Chapter 2 Accounting Concepts and Principles会计概念与原理
小案例Mini Case
正文Text
2.1 Qualitative Characteristics of Useful Accounting
Information
2.2 Elements of the Financial Statements
2.3 Recognition and Measurement Principles
核心词汇Core Words and Expressions
知识扩展More Knowledge
Chapter 3 Financial Statements财务报表
小案例Mini Case
正文Text
3.1 Balance Sheet
3.2 Income Statement and Statement of Changes in Equity
3.3 Statement of Cash F10WS
核心词汇Core Words and Expressions
知识扩展More Knowledge
Chapter 4 The Accounting Cycle会计循环
小案例Mini Case
正文Text
4.1 Accounting Equation and Double—Entry Bookkeeping
4.2 Accounting Cycle
核心词汇Core Words and Expressions
知识扩展More Knowledge
Part 2 Financial Accounting财务会计
Chapter 5 Current Assets流动资产
小案例Mini Case
正文Text
5.1 Cash and Current Receivables
5.2 Inventory
核心词汇Core Words and Expressions
知识扩展More Knowledge
Chapter 6 Investments，Plant Assets and
Intangibles投资、固定资产与无形资产
小案例Mini Case
正文Text
6.1 Investments in Equity and Debt Securities
6.2 Plant Assets and Intangibles
核心词汇Core Words and Expressions
知识扩展More Knowledge
……
Part 3 成本与管理会计
Part 4 国际会计
Part 5 审计
参考文献
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