| 作 者： | 上海国家会计学院 编 |
| 出版社： | 大连出版社 |
| 丛编项： | |
| 版权说明： | 本书为公共版权或经版权方授权，请支持正版图书 |
| 标 签： | 大学专业英语教材 |
| ISBN | 出版时间 | 包装 | 开本 | 页数 | 字数 |
|---|---|---|---|---|---|
| 未知 | 暂无 | 暂无 | 未知 | 0 | 暂无 |
Chapter 1 Decision Makers and the Financial Statements
1.1 Understanding Decision Makers
1.2 The Accounting System and Financial Statements
1.3 The Balance Sheet
1.4 The Income Statement
1.5 Statement of Cash Flows
1.6 Financial Notes
Structure of the chapter
Reading material
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Quiz
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Chapter 2 Conceptual Framework and Accounting Cycle
2.1 The Conceptual Framework
2.2 Nature of Business Transactions
2.3 Accounts
2.4 Principles of Transaction Analysis
2.5 The Accounting Cycle
2.6 Analytical Tool: The Journal Entry
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Chapter 3 Business Cycle and Income Statement
3.1 Business Cycle
3.2 Elements on the Income Statement
3.3 Cash Basis Accounting
3.4 Accrual Accounting
3.5 The Matching Principle
3.6 Expanded Transaction Analysis Model
3.7 How are Financial Statements Prepared?
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Chapter 4 Revenue, Receivables and Cash
4.1 Accounting for Sales Revenue
4.2 Measuring and Reporting Receivables
4.3 Accounting for Bad Debts
4.4 Receivables Turnover
4.5 Cash and Cash Equivalents
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Chapter 5 Cost of Goods Sold and Inventories
5.1 Understanding the Business
5.2 Understanding Inventory
5.3 Inventory Costing Methods
5.4 Inventory Turnover
5.5 Internal Control of Inventory
5.6 Purchase Returns and Allowances, and Purchase Discounts
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Chapter 6 Long-lived Assets
6.1 Classifying Long-lived Assets
6.2 Fixed Asset Turnover
6.3 Measuring and Recording Acquisition Cost
6.4 Repairs, Maintenance, and Additions
6.5 Depreciation
6.6 Disposal of Property, Plant, and Equipment
6.7 Natural Resources
6.8 Intangible Assets
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Chapter 7 Bonds and Equity Investments
7.1 Types of Investments
7.2 Accounting Methods
7.3 Debt Held-to-maturity: Amortized Cost Method
7.4 Passive Investments: The Market Value Method
7.5 Investments for Significant Influence: Equity Method
7.6 Controlling Interests: Mergers and Acquisitions
7.7 Key Ratio Analysis
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Chapter 8 Liabilities
8.1 Liabilities Defined and Classified
8.2 Current Liabilities
8.3 Long-term Liabilities
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Chapter 9 Statement of Cash Flows
9.1 Classifications of the Statement of Cash Flows
9.2 Cash Flows from Operating Activities
9.3 Cash Flows from Investing and Financing Activities
9.4 Additional Cash Flow Disclosures and Key Indicators
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Chapter 10 Financial Statement Analysis
10.1 Financial Statement Analysis
10.2 Ratio and Percentage Analysis
10.3 Market Tests
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Chapter 11 Auditing and Internal Control
11.1 The Role of Auditing
11.2 Fundamental Concepts in Conducting a Financial Statement Audit
11.3 Audit Reporting
11.4 Internal Control
11.5 Elements of Internal Control
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Chapter 12 Principle of Corporate Finance
12.1 What is Corporate Finance
12.2 The Firm and the Financial Markets
12.3 Future Value
12.4 Present Value
12.5 Net Present Value
12.6 Simplifications
12.7 What Is a Firm Worth?
12.8 Common Stock
12.9 Long-term Debt
12.10 Summary and Conclusions
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Mock Exam Paper
Answers
References
Index of Key Items
