Unit 1 Introduction to accounting
第一章 會計導論
Learning objectives
1.Definition of accounting會計的概念
2.Accounting equation會計等式
3.Double entry bookkeeping復式記賬法
4.GAAP一般公認會計原則"
5.IASs and IFRSs國際會計準則及國際財務報告準則
6.Assumptions and characteristics of financial statement財務報告的假設及
特征
6.1 Underlying assumptions基本假設
6.2 Qualitative characteristics of financial statement財務報告的質(zhì)量特征
Key terms
Notes to the text
Self-Test Questions
Exercises
Unit 2 Accounting cycle I
第二章 會計循環(huán)I
Learning objectives
1.Documenting business transactions記錄業(yè)務交易
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 會計循環(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財務報告
4.1 Statement of financial position財務狀況表
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 流動資產(chǎn)
Learning objectives
1.Cash and cash equivalent現(xiàn)金及現(xiàn)金等價物
2.Receivables應收款項
2.1 Definition定義
2.2 Allowance for doubtful account壞賬準備
2.3 Irrecoverable debts written off核銷壞賬
3.Note receivable應收票據(jù)
3.1 Interest利息
3.2 Journal entries for note receivable應收票據(jù)會計記錄
4.Inventory存貨
4.1 Purchase cost and pricing method采購成本及計價方法
4.2 Measurement of inventory存貨的計量
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 非流動資產(chǎn)I
Learning objectives
1.Definition定義
2.Measurement計量
2.1 Initial measurement初始計量
2.2 Subsequent to initial measurement后續(xù)計量
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處置會計分錄
Key terms
Notes to the text
Self.Test Ouestions
Exercises
Unit 6 Non-current assetsⅡ
第六章 非流動資產(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
2.1 Definition定義
2.2 Purchased goodwill購入的商譽
3.Government grants政府補助
3.1 Introduction介紹
3.2 Measurement計量
4.Investment property投資性房地產(chǎn)
4.1 Introduction介紹
4.2 Measurement計量
5.Impairment of assets資產(chǎn)減值
5.1 Recognition確認
5.2 Indications of impairment減值跡象
5.3 Accounting treatment會計處理
6.Financial assets金融資產(chǎn)
6.1 Recognition確認
6.2 Measurement計量
Key terms
Notes to the text
Self.Test Questions
Exercises
Unit 7 Liabilities
第七章 負債
Learning objectives
1.Bank loans and overdrafts銀行貸款和透支
2.Payables應付款項
2.1 Trade payables應付賬款
2.2 Other payables其他應付款
2.3 Note payable應付票據(jù)
2.4 Accrued expense應付費用
2.5 ：Deferred income遞延收益
3.Income taxes所得稅
3.1 Current tax當期所得稅
3.2 Deferred tax遞延所得稅
4.ProVisions and contingencies預計負債及或有事項
4.1 Provisions預計負債
4.2 Contingencies或有事項
5.FinanciaIliability金融負債
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
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)益變動表
Key terms
Notes tO the text
Self-Test Questions
Exercises
Unit 9 Financial statement
第九章 財務報告
Learning objectives
1.Statement of financial position財務報告
1.1 The journal entries of main business transactions主要業(yè)務的會計
分錄
1.2 Items in the statement of financial position財務狀況表項目
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自測題及練習題答案
Reference參考文獻
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