推荐序前言Part 1Accounting Principle会计原理Chapter 1Accounting and Its Environment会计与环境小案例Mini Case正文Text1 1Nature and Content of Accounting1 2Objectives of Financial Reporting1 3Underlying Assumptions1 4Accounting Basis核心词汇Core Words and Expressions知识扩展More Knowledge问答题QuestionsChapter 2Accounting Concepts and Principles会计概念与原则小案例Mini Case正文Text2 1Qualitative Characteristics of Useful Accounting Information2 2Elements of the Financial Statements2 3Recognition and Measurement Principles核心词汇Core Words and Expressions知识扩展More Knowledge问答题QuestionsChapter 3Financial Statements财务报表小案例Mini Case正文Text3 1Statement of Financial Position3 2Statement of Comprehensive Income3 3Statement of Changes in Equity3 4Statement of Cash Flows核心词汇Core Words and Expressions知识扩展More Knowledge问答题Questions练习题ExercisesChapter 4The Accounting Cycle会计循环小案例Mini Case正文Text4 1Accounting Equation and DoubleEntry Bookkeeping4 2Accounting Cycle核心词汇Core Words and Expressions知识扩展More Knowledge问答题Questions练习题ExercisesPart 2Financial Accounting财务会计Chapter 5Current Assets流动资产小案例Mini Case正文Text5 1Cash and Current Receivables5 2Inventory核心词汇Core Words and Expressions知识扩展More Knowledge问答题Questions练习题ExercisesChapter 6Investments,Plant Assets and Intangibles投资、固定资产与无形资产小案例Mini Case正文Text6 1Investments in Equity and Debt Securities6 2Plant Assets and Intangibles核心词汇Core Words and Expressions知识扩展More Knowledge问答题Questions练习题ExercisesChapter 7Liabilities负债小案例Mini Case正文Text7 1Current Liabilities7 2Bonds Payable and Convertible Bonds核心词汇Core Words and Expressions知识扩展More Knowledge问答题Questions练习题ExercisesChapter 8Owners Equity所有者权益小案例Mini Case正文Text8 1Contributed Capital8 2Retained Earnings核心词汇Core Words and Expressions知识扩展More Knowledge问答题Questions练习题ExercisesChapter 9Performance经营成果小案例Mini Case正文Text9 1Income 9 2Expenses核心词汇Core Words and Expressions知识扩展More Knowledge问答题Questions练习题ExercisesChapter 10Financial Statement Analysis财务报表分析小案例Mini Case正文Text10 1Framework for Financial Statement Analysis10 2Techniques of Analysis10 3Ratio Analysis核心词汇Core Words and Expressions知识扩展More Knowledge问答题Questions练习题ExercisesPart 3Cost and Management Accounting成本与管理会计Chapter 11An Introduction to Cost terms and Concepts成本术语与概念介绍小案例Mini Case正文Text11 1Cost Objects and Cost Assignment11 2Elements of Cost11 3Materials and Labor11 4Manufacturing Overheads核心词汇Core Words and Expressions知识扩展More Knowledge问答题Questions练习题ExercisesChapter 12Costing Systems成本核算系统小案例Mini Case正文Text12 1Job Costing and Process Costing12 2Absorption and Marginal Costing12 3Activity Based Costing核心词汇Core Words and Expressions知识扩展More Knowledge问答题Questions练习题ExercisesChapter 13Management Accounting管理会计小案例Mini Case正文Text13 1Cost Behavior and CVP Analysis13 2Standard Costing and Variance Analysis13 3Master Budgets13 4Performance Measurement核心词汇Core Words and Expressions知识扩展More Knowledge问答题Questions练习题ExercisesPart 4International Accounting国际会计Chapter 14International Accounting Harmonization国际会计协调小案例Mini Case正文Text14 1Advantages of International Accounting Harmonization14 2Applicability of International Standards14 3Major International Organizations Promoting Accounting Harmonization核心词汇Core Words and Expressions知识扩展More Knowledge问答题QuestionsChapter 15International Accounting Standards Board国际会计准则理事会小案例Mini Case正文Text15 1Organization of International Accounting Standards Board15 2Conceptual Framework for Financial Reoprting15