| 作 者： | 李慧 |
| 出版社： | 电子工业出版社 |
| 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： | 会计 教材 经济管理类 研究生/本科/专科教材 |
| 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 The Overview of Accounting
1.1 What Is Accounting
1.2 The Accounting Concepts and Principles
1.3 The Accounting Elements
1.4 Accounting Equation
1.5 Effect of Business Transactions upon the Accounting Equation
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 2 Accounting Cycle
2.1 What Is Accounting Cycle
2.2 The Account and Double-entry Accounting
2.3 The Journal Entries
2.4 Adjusting Entries
2.5 Closing the Accounts
Key Words, Phrases and Special Terms
Assignments
Chapter 3 The Financial Statements
3.1 The Balance Sheet
3.2 The Income Statement
3.3 The Statement of Cash Flows
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 4 Cash and Marketable Securities
4.1 Cash
4.2 Dealing with Cash
4.3 Cash Management
4.4 Marketable Securities
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 5 Accounts Receivable
5.1 The Definition of Accounts Receivable
5.2 Dealing with Uncollectible Accounts Receivable
5.3 Alternative Approaches to Estimating Credit Losses
5.4 Accounts Receivable Management
Key Words, Phrases and Special Terms
Assignments
Chapter 6 Inventory
6.1 What Is Inventory
6.2 Two Systems of Inventory Accounting
6.3 Inventory Measurement
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 7 Long-Lived Assets
7.1 Understanding Plant Assets
7.2 Acquisition of Plant Assets
7.3 Depreciation
7.4 Disposal of Plant and Equipment
7.5 Intangible Assets
7.6 Natural Resources
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 8 Current Liabilities
8.1 The Concept of Current Liabilities
8.2 Accounts Payable
8.3 Notes Payable
8.4 Sales Tax Payable
8.5 The Current Portion of Long-term Debt
8.6 Accrues Expenses
8.7 Payroll Liabilities
8.8 Unearned Revenues
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 9 Long-term Liabilities and Long-term Investments
9.1 Long-term Liabilities
9.2 Long-term investments
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 10 Stockholders' Equity- Partnership
10.1 What Is a Partnership
10.2 Significant Features of a Partnership
10.3 The Types of Partnerships
10.4 Accounting Practices in Partnerships
10.5 Allocating partnership Net Income Among the Partners
10.6 Admission of a New Partner
10.7 Liquidation of a Partnership
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 11 Owner's Equity-Corporation
11.1 What Is a Corporation
11.2 Significant Features of a Corporation
11.3 Formation of a Corporation
11.4 Stockholders' Equity
11.5 Authorization and Issuance of Capital Stock
11.6 Dividends and Stock Split
11.7 Treasury stock
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 12 Financial Statement Analysis
12.1 Objectives of Financial Statement Analysis
12.2 Source of Financial Statement Analysis
12.3 Horizontal Analysis
12.4 Vertical Analysis
12.5 Ratio Analysis
Key Words, Phrases and Special Terms
Assignments
Reading
Reference
