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