丛书总序前言
PART1 ACCOUNTING
UNIT1 BAsicAc
outingChApter1 IntroductiontoAc
ounting 2
1.1
DefinitionofAc
ounting 2
1.2
Profes
ionofAc
ounting 2
1.3
TypesofAc
ountingInformAtion 4
1.4
FinAnciAlAc
ountingMeAsurementBAses 4 MoreKnowledge 7ChApter2 TheStructureAndChArtofAc
ounts 11
2.1
Ac
ountTitle 11
2.2
TheStructureofAc
ounts 15 MoreKnowledge 17ChApter3 TheAc
tingEquAtionAndDoubleEntryBookke
ping 18
3.1
Ac
ountinments 18
gElenuo
3.2
TheAc
ountingEquAtion 19
3.3
DoubleEntry 22ChApter4 Ac
ountingCycle(Ⅰ) 25
4.1
TheJournAlAndJournAlizingTrAnsActions 25
4.2
TheLedgerAndPostingTrAnsActions 28
4.3
PrepAringATriAlBAlAnce 32ChApter5 Ac
ountingCycle(Ⅱ) 38
5.1
TimePeriodPrincipleAndtheNe
dforAdjustments 38
5.2
Ac
ruAlVersusCAshBAsisofAc
ounting 38
5.3
PrepAreAdjustingEntries 39
5.4
TheAdjustedTriAlBAlAnceAndPrepArAtionofFinAnciAlStAtements 43
5.5
TheWorkshe
t 46
5.6
ClosingEntries 49
5.7
ThePostGclosingTriAlBAlAnce 51
5.8
TheStepsintheAc
ountingCycle 52ChApter6 BAsicFinAnciAlStAtements 60 6.1 StAtementofProfitorLos
AndComprehensiveIncome 60
6.2
StAtementofChAngesinOwners Equity 61
6.3
StAtementofFinAnciAlPosition 61
6.4
StAtementofCAshFlows 63UNIT2 FinAnciAlAc
ountingChApter7 CAsh 67
7.1
NAturesofCAsh 67
7.2
ControlofCAsh 68
7.3
BAnkReconciliAtion 71ChApter8 Ac
ountsReceivAble 77
8.1
NAtureofAc
ountsReceivAble 77
8.2
SAlesDiscounts 77
8.3
SAlesReturns 78
8.4
Ac
ountingforBAdDebtExpense 78ChApter9 Inventory 85
9.1
NAtureofInventory 85
9.2
PerpetuAlAndPeriodicInventorySystems 86
9.3
InventoryCostFlowMethods 86ChApter10 FixedAs
ets 91
10.1
DefinitionofFixedAs
ets 91
10.2
AcquisitionofFixedAs
ets 91
10.3
DepreciAtionofFixedAs
ets 91
10.4
DisposAlofFixedAs
ets 95ChApter11 IntAngibleAs
ets 98
11.1
DefinitionofIntAngibleAs
ets 98
11.2
VAriousIntAngibleAs
ets 98
11.3
AcquisitionofIntAngibleAs
ets 99
11.4
AmortizAtionofIntAngibleAs
ets 100ChApter12 LiAbilities 102
12.1
DefinitionofLiAbilities 102
12.2
ClAs
ificAtionofLiAbilities 102
12.3
DeterminAbleLiAbilities 102ChApter13 Owners Equity 119
13.1
FormsofBusines
OrgAnizAtion 119
13.2
SoleProprietorshipsAndPArtnershipsAc
ounting 120
13.3
CorporAtionAc
ounting 131
ChApter14 IncomeAndExpenses 142 14.1 ContentsofIncome 142 14.2 Ac
ountingforRevenue 142 14.3 Ac
ountingforExpenses 144ChApter15 FinAnciAlStAtements(Ⅰ) 147 15.1 StAtementofFinAnciAlPosition 147 15.2 StAtementofProfitorLos
AndOtherComprehensiveIncome 158ChApter16 FinAnciAlStAtements(Ⅱ) 170 16.1 StAtementofCAshFlows 170 16.2 TheStAtementofChAngesinEquity 178
PART2 FINANCE
ChApter17 OverviewofFinAnce 182 17.1 TheMAinContentofFinAnciAlMAnAgement 182 17.2 TArgetsofFinAnciAlMAnAgement 185 17.3 TheMAjorTAsksoftheFinAnciAlMAnAger 187ChApter18 TimeVAlueofMoney 190 18.1 RelAtionshiptothePAymentDecision 190 18.2 FutureVAlueAndPresentVAlueofSingleAmount 190 18.3 FutureAndPresentVAlueofAnnuity 192 18.4 DeterminingofAnnuityVAlue 195ChApter19 InterestRAtes 197 19.1 HistoricAlInterestRAtes 197 19.2 ReAsonsforInterestRAteChAnges 198 19.3 InterestRAtesQuotes 199 19.4 ConvertingAnAPRtoAnEAR 199 19.5 InflAtionAndReAlVersusNominAlRAtes 199 19.6 RiskAndTAxes 200 19.7 MArketInterestRAtesModel 200ChApter20 DebtFinAncing 202 20.1 ShortGtermDebtFinAncing 202 20.2 LongGtermDebtFinAncing 203ChApter21 EquityFinAning 207 21.1 TheConceptsofEqcuityFinAncing 207 21.2 TheAdvAntAgesAndDisAdvAntAges 207 21.3 FActorsConsideredforChoosingAMethodofFinAncing 208 21.4 SourcesofEquityFinAncing 208 21.5 MethodsofEquityFinAncing 209ChApter22 CApitAlBudgeting(Ⅰ) 212
22.1
ImportAnceofCApitAlBudgeting 212
22.2
Proces
AndPrinciplesofCApitAlBudgeting 212
22.3
IncrementAlCAshFlowsofProject 213 MoreKnowledge 215ChApter23 CApitAlBudgeting(Ⅱ) 216
23.1
CApitAlBudgetingDecisionCriteriA 216
23.2
PAybAckPeriod(PP) 216
23.3
NetPresentVAlue(NPV) 217
23.4
ItrAAeoeun( 217
nenlRtfRtrIRR)ChApter24 WorkingCApitAlMAnAgement 219
24.1
WorkingCApitAlTerminology 219
24.2
CAshMAnAgement 220
24.3
Ac
ountsReceivAbleMAnAgement 221
24.4
InventoryMAnAgement 222 MoreKnowledge 225ChApter25 DistributionofProfits 227
25.1
TheBAsicTheoryofDividendPolicy 227
25.2
DividendTheory 228
25.3
FActorsInfluencingtheDividendDecision 230
25.4
DividendPolicy 232 MoreKnowledge 235ChApter26 FinAnciAlPlAnning 237
26.1
TheObjectiveofFinAnciAlPlAnning 237
26.2
TheBenefitsofFinAnciAlPlAnning 237
26.3
ImportAntElementsinFinAnciAlPlAnning 238
26.4
TheFinAnciAlPlAnningModel 239
26.5
LinksBetwe
nLongGtermAndShortGtermFinAncingDecisions 240 MoreKnowledge 245ChApter27 AnAlyzingFinAnciAlStAtements 246
27.1
TheBroAdCAtegoriesofRAtios 246
27.2
ProfitAbilityAndReturnonCApitAl 249
27.3
Liquidity,GeAring/LeverAgeAndWorkingCApitAl 250
27.4
Ef
iciencyRAtios:ControlofReceivAblesAndInventories 253
27.5
ShAreholders InvestmentRAtios 255