Unit 1 Introduction to accounting
第一章 會(huì)計(jì)導(dǎo)論
Learning objectives
1.Definition of accounting會(huì)計(jì)的概念
2.Accounting equation會(huì)計(jì)等式
3.Double entry bookkeeping復(fù)式記賬法
4.GAAP一般公認(rèn)會(huì)計(jì)原則"
5.IASs and IFRSs國際會(huì)計(jì)準(zhǔn)則及國際財(cái)務(wù)報(bào)告準(zhǔn)則
6.Assumptions and characteristics of financial statement財(cái)務(wù)報(bào)告的假設(shè)及
特征
6.1 Underlying assumptions基本假設(shè)
6.2 Qualitative characteristics of financial statement財(cái)務(wù)報(bào)告的質(zhì)量特征
Key terms
Notes to the text
Self-Test Questions
Exercises
Unit 2 Accounting cycle I
第二章 會(huì)計(jì)循環(huán)I
Learning objectives
1.Documenting business transactions記錄業(yè)務(wù)交易
1.1 External documentation外部憑證
1.2 Internal documentation內(nèi)部憑證
2.Methods of payment付款方式
2.1 Cheque支票
2.2 Bank giro credit銀行信貸轉(zhuǎn)賬
2.3 Bank draft銀行匯票
2.4 Standing order自動(dòng)轉(zhuǎn)賬
2.5 Direct debit直接劃款
Key terms
Notes to the text
Self.Test Questions
Exercises
Unit 3 Accounting cycleⅡ
第三章 會(huì)計(jì)循環(huán)Ⅱ
Learning objectives
1.Books of prime entry原始賬簿
1.1 Sales day book銷售日記賬
1.2 Purchases day book采購日記賬
1.3 Cash book and petty cash book貨幣資金日記賬及零用現(xiàn)金簿
1.4 Journal日記賬
2.Ledger分類賬
2.1 The nominal（general）ledger總分類賬
2.2 The format of a ledger account賬簿的格式
2.3 Control account控制賬戶
2.4 Personal account個(gè)別賬戶
2.5 Posting from the day books to ledger日記賬結(jié)轉(zhuǎn)至總賬（分類賬）
3.Trial balance試算平衡
3.1 Balance off accounts平衡賬戶
3.2 Collecting the balances on the ledger accounts歸集賬戶余額
4.Financial statement財(cái)務(wù)報(bào)告
4.1 Statement of financial position財(cái)務(wù)狀況表
4.2 Statement of comprehensive income綜合收益表
Key terms
Notes to the text
Self.Test Questions
Exercises
Unit 4 Current assets
第四章 流動(dòng)資產(chǎn)
Learning objectives
1.Cash and cash equivalent現(xiàn)金及現(xiàn)金等價(jià)物
2.Receivables應(yīng)收款項(xiàng)
2.1 Definition定義
2.2 Allowance for doubtful account壞賬準(zhǔn)備
2.3 Irrecoverable debts written off核銷壞賬
3.Note receivable應(yīng)收票據(jù)
3.1 Interest利息
3.2 Journal entries for note receivable應(yīng)收票據(jù)會(huì)計(jì)記錄
4.Inventory存貨
4.1 Purchase cost and pricing method采購成本及計(jì)價(jià)方法
4.2 Measurement of inventory存貨的計(jì)量
4.3 Cost of sales銷貨成本
Key terms
Notes to the text
Self-Test Questions
Exercises
Unit 5 Non-current assets I
第五章 非流動(dòng)資產(chǎn)I
Learning objectives
1.Definition定義
2.Measurement計(jì)量
2.1 Initial measurement初始計(jì)量
2.2 Subsequent to initial measurement后續(xù)計(jì)量
3.Depreciation折舊
3.1 The straight line method直線法
3.2 Unit-of-production method產(chǎn)量法
3.3 The reducing balance method余額遞減法
3.4 Sum of the digits method年數(shù)總和法
4.Disposal處置
4.1 Profit or loss on disposal處置損益
4.2 Journal entries for disposal處置會(huì)計(jì)分錄
Key terms
Notes to the text
Self.Test Ouestions
Exercises
Unit 6 Non-current assetsⅡ
第六章 非流動(dòng)資產(chǎn)Ⅱ
Learning objectives
1.Intangible assets無形資產(chǎn)
1.1 Research and development cost研究和開發(fā)成本
1.2 Amortization of development cost開發(fā)成本的攤銷
2.Goodwill商譽(yù)
2.1 Definition定義
2.2 Purchased goodwill購入的商譽(yù)
3.Government grants政府補(bǔ)助
3.1 Introduction介紹
3.2 Measurement計(jì)量
4.Investment property投資性房地產(chǎn)
4.1 Introduction介紹
4.2 Measurement計(jì)量
5.Impairment of assets資產(chǎn)減值
5.1 Recognition確認(rèn)
5.2 Indications of impairment減值跡象
5.3 Accounting treatment會(huì)計(jì)處理
6.Financial assets金融資產(chǎn)
6.1 Recognition確認(rèn)
6.2 Measurement計(jì)量
Key terms
Notes to the text
Self.Test Questions
Exercises
Unit 7 Liabilities
第七章 負(fù)債
Learning objectives
1.Bank loans and overdrafts銀行貸款和透支
2.Payables應(yīng)付款項(xiàng)
2.1 Trade payables應(yīng)付賬款
2.2 Other payables其他應(yīng)付款
2.3 Note payable應(yīng)付票據(jù)
2.4 Accrued expense應(yīng)付費(fèi)用
2.5 ：Deferred income遞延收益
3.Income taxes所得稅
3.1 Current tax當(dāng)期所得稅
3.2 Deferred tax遞延所得稅
4.ProVisions and contingencies預(yù)計(jì)負(fù)債及或有事項(xiàng)
4.1 Provisions預(yù)計(jì)負(fù)債
4.2 Contingencies或有事項(xiàng)
5.FinanciaIliability金融負(fù)債
Key terms
Notes to the text
Self-Test Questions
Exercises
Unit 8 Shareholder's Equity
第八章 所有者權(quán)益
Lear。ning objectives
1.Or'dinary shares and preferred shares普通股和優(yōu)先股
2.Share premium資本溢價(jià)
3.Revaluation surplus重估增值
4.Reserves公積
5.Retained earnings保留盈余
6.Dividends股，剛
7.Statement of changes in equity權(quán)益變動(dòng)表
Key terms
Notes tO the text
Self-Test Questions
Exercises
Unit 9 Financial statement
第九章 財(cái)務(wù)報(bào)告
Learning objectives
1.Statement of financial position財(cái)務(wù)報(bào)告
1.1 The journal entries of main business transactions主要業(yè)務(wù)的會(huì)計(jì)
分錄
1.2 Items in the statement of financial position財(cái)務(wù)狀況表項(xiàng)目
2.Statement of comprehensive income綜合收益表
2.1 Income收入
2.2 Cost of sale成本
2.3 Expense費(fèi)用
2.4 Profit利潤
3.Statement of cash flow現(xiàn)金流量表
3.1 Classification of cash flow現(xiàn)金流量分類
3.2 Direct and indirect method直接法和間接法
Key terms
Notes to the text
Self-Test Questions
Exercises
Appendix附錄
Answer to Self-Test Questions and Exercises自測題及練習(xí)題答案
Reference參考文獻(xiàn)
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