- 作 者：李宗顺主编
- 出 版 社：北京：清华大学出版社
- 出版年份：2009
- ISBN：9787811234664
- 标注页数：256 页
- PDF页数：266 页
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Chapter 1 Introduction to Accounting 1
Section Ⅰ 2
1.1 Definition of Accounting 2
1.2 The Importance of Accounting Information 7
Section Ⅱ 13
Reading Material 13
The Development of Accounting 13
Chapter 2 Accounting Assumptions and Principles 17
Section Ⅰ 18
2.1 Accounting Assumptions 18
2.2 Accounting Principles 24
Section Ⅱ 30
Reading Material 30
GAAP and SAP 30
Accrual Principle and Conservatism Principie 31
Chapter 3 Accounting Elements 33
Section Ⅰ 34
3.1 Assets,Liabilities and Owner's Equity 34
3.2 Revenue,Expense and Net Earning 40
Section Ⅱ 46
Reading Material 46
Marketable Securities,Inventory and Fixed Assets 46
Chapter 4 Accounts 49
Section Ⅰ 50
4.1 Definition of Accounts 50
4.2 Account Types 56
Section Ⅱ 62
Reading Material 63
Chart of Accounts（会计科目表，账户一览表） 63
Subaccount（子账户） 64
Chapter 5 Debit-credit Bookkeeping 65
Section Ⅰ 66
5.1 Debit-credit Bookkeeping 66
5.2 The Rules of Debit and Credit 70
Section Ⅱ 76
Reading Material 77
Microcomputer Accounting Systems 77
Chapter 6 Business Transactions and Accounting Equation 81
Section Ⅰ 82
6.1 Business Transactions 82
6.2 Accounting Equation 87
Section Ⅱ 94
Reading Material 96
Forms of Business Organization 96
Chapter 7 Accounting Documents 98
Section Ⅰ 99
7.1 Source Documents 99
7.2 Vouchers 105
Section Ⅱ 111
Reading Material 112
The Trial Balance 112
Chapter 8 Account Books 114
Section Ⅰ 115
8.1 Journal 115
8.2 Ledger 122
Section Ⅱ 126
Reading Material 128
Posting（过账） 128
Chapter 9 Accounting Cycle 130
Section Ⅰ 131
9.1 Definition of the Accounting Cycle 131
9.2 Procedures of the Accounting Cycle 137
Section Ⅱ 142
Reading Material 142
Identification and Recording of Transactions and Other Events 142
Chapter 10 Basic Financial Statements 145
Section Ⅰ 147
10.1 The Balance Sheet 147
10.2 The Income Statement 151
Section Ⅱ 157
Reading Material 159
Objectives of Financial Statements 159
Chapter 11 Financial Statement Analysis 162
Section Ⅰ 164
11.1 Ratio Analysis 164
11.2 The DuPont System 171
Section Ⅱ 175
Reading Material 176
A General Perspective on Financial Statement Analysis 176
Appendix 179
Chapter 12 The Accounting Laws 181
12.1 Accounting Law of the People's Republic of China 181
12.2 The People's Republic of China Accounting Standard for Business Enterprises:Basic Standard 199
Chapter 13 Management Accounting 210
Section Ⅰ 212
13.1 Introduction to Management Accounting 212
13.2 Differences Between Financial and Management Accounting 217
Section Ⅱ 221
Reading Material 221
Use Management Tools to Make Good Decisions 221
Chapter 14 Auditing 224
Section Ⅰ 225
14.1 Introduction to Auditing 225
14.2 The Processes of Auditing 232
Section Ⅱ 236
Reading Material 237
Audit Evidence 237
Chapter 15 Tax Accounting 240
Section Ⅰ 242
15.1 Tax on Foreign Companies and individuals 242
15.2 Tax Administration 247
Section Ⅱ 252
Reading Material 253
Taxes 253
References 256