- 作 者：刘莹莹，刘鑫主编
- 出 版 社：哈尔滨：哈尔滨工业大学出版社
- 出版年份：2015
- ISBN：9787560347301
- 标注页数：185 页
- PDF页数：195 页
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Unit One Introduction to Accounting 1
1.1 Definition of Accounting 3
1.2 Users and Classifications of Accounting 3
1.3 Accounting Assumptions and Principles 4
1.4 Accounting Elements ＆ Accounting Equation 6
1.5 Recording Business Transactions:Double-Entry System 10
Exercises 12
Unit Two Forms of Business Ownership 15
2.1 Sole Propietorships 16
2.2 Partnerships 17
2.3 Corporations 18
2.4 Sole Proprietorship and Partnership Accounting 19
2.5 Accounting for Stock Transactions and Dividends 20
Exercises 23
Unit Three Financial Statements 26
3.1 Definition 28
3.2 Purpose of Financial Statements by Business Entities 28
3.3 Balance Sheet 29
3.4 Income Statement 30
3.5 Retained Earnings Statement 32
3.6 Cash Flow Statement 32
3.7 Relationship of Financial Statements 34
Exercises 35
Unit Four Accounting Cycle 39
4.1 Journals ＆ Ledgers 40
4.2 Trial Balance 44
4.3 Adjusting Entries 45
4.4 Closing Entries 51
4.5 Adiusted Trial Balance 52
Exercises 52
Unit Five Current Assets 57
5.1 Cash and Cash Equivalents 59
5.2 Accounts Receivable 61
5.3 Inventory 65
Exercises 69
Unit Six Non-Current Assets 72
6.1 Long-term Investment 74
6.2 Fixed Assets 78
6.3 Intangible Assets 84
Exercises 87
Unit Seven Current Liabilities 91
7.1 Conceptual Overview of Liabilities 91
7.2 Definition and Classification of Current Liabilities 92
7.3 Accounting for Determinable Current Liabilities 93
7.4 Accounting for Current Liabilities Dependant on Operating Results 100
7.5 Accounting for Contingent Liabilities 103
Exercises 105
Unit Eight Non-Current Liabilities 109
8.1 Definition of Non-Current Liabilities 110
8.2 Time Value of Money 110
8.3 Bonds Payable 116
Exercises 126
Unit Nine Owners'Equity 131
9.1 Shareholders'Rights and Privileges 132
9.2 Accounting for Stock Issues 133
9.3 Treasury Stock 136
9.4 Retained Earnings 138
Exercises 141
Unit Ten Financial Statement Analysis 144
10.1 Horizontal Analysis 145
10.2 Vertical Analysis 146
10.3 Ration Analysis 146
Exercises 149
Solution of Exercises 151
Appendix Causes of International Differences 164
REFERENCES 185