- 作 者：韩东平，王晓巍编
- 出 版 社：哈尔滨：哈尔滨工业大学出版社
- 出版年份：1998
- ISBN：7560313566
- 标注页数：290 页
- PDF页数：297 页
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Part One Financial Accounting 1
Chapter1 General View of The Accounting 1
Chapter2 Financial Statements 14
Chapter3 The Corporate Form of Business Organization and Accounting Measurement 21
Chapter4 The Effects of Transaction on Financial Position 26
Chapter5 Accounts 36
Chapter6 The Double-Entry System: The Basic Method of Accounting 48
Chapter7 Recording Transactions 60
Chapter8 The Trial Balance 68
Chapter9 The Measurement of Business Income 73
Chapter10 Adjusting Entries 82
Chapter11 Completing the Accounting Cycle 99
Chapter12 Uses of the Work Sheet 111
Chapter13 Closing Entries 118
Chapter14 Income Statement for a Merchandising Concern 123
Chapter15 Short-Term Liquid Assets 139
Chapter16 Inventories 143
Chapter17 Accounting Systems 154
Chapter18 Internal Control 159
Part Two Cost Accounting 171
Chapter 19 An Introduction to Cost Terms 171
Chapter 20 Cost Behavior Patterns 179
Chapter 21 Financial Statements and Cost Terminology 189
Chapter 22 Cost-Volume-Profit Relationship 198
Chapter 23 Cost System (Ⅰ) 211
Chapter 24 Cost System (Ⅱ) 216
Chapter 25 Variable Costing and Absorption Costing 233
Chapter 26 Comparison of Standard Variable Costing and Standard Absorption Costing 241
Chapter 27 Budgetary Control 251
Chapter 28 Standard Costing 261
Chapter 29 Variance Analysis 271
Chapter 30 Costing for Decision-making 281