Chapter 1 Introduction to accounting 第一章 会计导论 Learning objectives 1.Nature of accounting and business(会计和企业的本质) 2.Types and forms of business entity(商业实体的类型和组织形式) 2.1 Types of businesses(商业实体的类型) 2.2 Forms of business entities(商业实体的组织形式) 3.Why keep accounts(为什么要记账) 4.Financial accounting and management accounting(财务会计和管理会计) 4.1 Financial accounting(财务会计) 4.2 Management accounting(管理会计) 5.Users of accounting information(会计信息的使用者) 6.The regulatory framework(监管框架) 6.1 The regulatory system(监管制度) 6.2 The International Accounting Standards Board(IASB) (国际会计准则委员会) 6.3 International Financial Reporting Standards(IFRSs) (国际财务报告准则) 6.4 Generally Accepted Accounting Principles(GAAP) (一般公认会计原则) 7.Accounting assumption(会计假设) 7.1 Going concern(持续经营) 7.2 AccruaIs basis(权责发生制) 8.The qualitative characteristics of financial information (财务信息的质量特征) 8.1 Fundamental qualitative characteristics(基本质量特征) 8.2 Enhancing qualitative characteristics(强化质量特征) 8.3 Other accounting concepts(其他会计概念) Key terms Notes to the text Self-test questions Exercises
Chapter 2 Accounting equation and double-entry accounting 第二章 会计等式和复式记账 Learning objectives 1.What is accounting elements(会计要素) 1.1 Assets(资产) 1.2 Liabilities(负债) 1.3 Owner’S equity(所有者权益) 1.4 Income(收入) 1.5 Expenses(费用) 2.What is accounting equation(会计等式) 2.1 Transactions and events(经济业务与事件) 2.2 Source documents(原始凭证) 3.Double entry system(复式记账) 3.1 Dual effect(duality concept)(复式记账的意义) 3.2 Debits and credits(借方和贷方) 3.3 The basic rules of double entry bookkeeping (复式记账法的基本规则) 3.4 Application of the double entry rule(复式记账法的应用步骤) 4.The use of double entry bookkeeping(复式记账法的实际运用) 4.1 Use of asset,liabiliiy,and owner’S equity accounts (复式记账法下,资产、负债和所有者权益账户的运用) 4.2 Use of revenue and expense accounts (复式记账法下,收入和费用账户的运用) Key terms Notes to the text Self—test questions Exercises
Chapter 3 Accounting cycle I 第三章 会计循环I Learning objectives 1.Accounting cycle(会计循环) 1.1 Major steps in accounting cycle(会计循环的主要步骤) 1.2 Chart of accounts(科目表) 2.Journalizing(日记账) 3.Posting journal entries to accounts(过账) 4.Trial balance(试算平衡表) 4.1 Purpose of a trial balance(试算平衡表的用途) ……
Chapter 4 Accounting cycle Ⅱ Chapter 5 Current assets Chapter 6 Fixed assets and intangible assets Chapter 7 Liabilities Chapter 8 Owner's Equity Chapter 9 Balance sheet and income statement Chapter 10 Statement of cash flows