- 作 者：陈庆柏，王景仙主编
- 出 版 社：北京：对外经济贸易大学出版社
- 出版年份：2011
- ISBN：9787811349177
- 标注页数：240 页
- PDF页数：254 页
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Unit 1 Introduction 3
1.1 Basic Accounting Terms 3
1.2 Branches of Accounting 7
1.3 Purpose of Accounting Information 8
1.4 Chief Personnel Involved in Accounting 8
1.5 Historical Development of Accounting 9
Part Two Basics of Financial AccountingUnit 2 Basis and Necessities of Financial Accounting 15
2.1 Definition of Financial Accounting 15
2.2 Financial Accounting Standards Board(FASB) 15
2.3 The Need for Financial Accounting 15
2.4 Accounting Basis 16
Unit 3 Liabilities of Accountants and Accounting Equation 19
3.1 Liabilities of Accountants 19
3.2 Accounting Equation(also known as Balance Sheet Equation) 19
3.3 Classification of Assets and Liabilities 20
Unit 4 Accounting Information and Its Users 25
4.1 Definition of Accounting Information 25
4.2 Classification of Accounting Information 25
4.3 Chief Users of Accounting Information 26
Unit 5 Accounting Concepts,Principles or Conventions 31
5.1 Accounting Concepts 31
5.2 Accounting Principles 32
Unit 6 Financial Statements 39
6.1 Definition of Financial Statements 39
6.2 Major Types of Financial Statements 39
Unit 7 Analysis of Financial Statements 51
7.1 The Need for Analyzing Financial Statements 51
7.2 The Ratios Used for Analyzing Financial Statements 51
Part Three Management Accounting 59
Unit 8 Fundamentals of Management Accounting 59
8.1 Definition of Management Accounting 59
8.2 Importance of Management Accounting 59
8.3 Distinctions between Management Accounting and Financial Accounting 59
8.4 Roles of Management Accountants 60
8.5 Major Factors Causing Changes in Management Accounting 61
8.6 Management Accounting in Service and Non-profit Organizations 61
Unit 9 Cost Accounting 65
9.1 Cost 65
9.2 Approaches to Costing Products or Services 66
9.3 Cost Accounting and Cost Accounting Systems 66
9.4 Break-Even Point and Break-Even Analysis 67
9.5 Cost-Volume-Profit(CVP)Analysis 68
Unit 10 Product Costing 73
10.1 Product Cost 73
10.2 Cost Allocation 73
10.3 Approaches to Allocation of Costs 75
Unit 11 Job and Process Costing Systems 79
11.1 Job Costing 79
11.2 Process Costing 80
11.3 Distinctions between Process Costing and Job Costing 81
Unit 12 Budgeting and Controlling 85
12.1 Budgeting 85
12.2 Controlling 88
Part Four Basics of U.S.Bank AccountingUnit 13 Importance and Reasons for Accurate Accounting Records 95
13.1 Importance of Accurate Accounting Records 95
13.2 Reasons for Banks to Develop Accurate Accounting Information 95
Unit 14 Bank's Basic Accounting Records and Methods 99
14.1 Basic Accounting Records 99
14.2 Bank's Accounting Methods 100
Unit 15 Two Basic Bank Financial Statements 105
15.1 Statement of Condition 105
15.2 Income Statement 108
Unit 16 Performance Measurement Ratios 115
16.1 Return on Assets(ROA) 115
16.2 Return on Equity(ROE) 117
16.3 Capital Ratio 119
16.4 Earnings Per Share(EPS) 119
Unit 17 Impact of Financial Data 123
17.1 Impact on Stockholders 123
17.2 Impact on Regulators 123
17.3 Impact on Other Financial Institutions 124
17.4 Impact on Customers 124
17.5 Impact on Employees 124
Unit 18 Financial Planning of Banks 127
18.1 Budgeting 127
18.2 Monthly Variance Reports 128
18.3 Performance Measurements 129
18.4 Performance Standards 130
Unit 19 Cost Allocation and Pricing of Services 133
19.1 Functional Cost 133
19.2 Cost Allocation 134
19.3 Pricing 134
19.4 Payment of Fees 135
19.5 Account Analysis 135
19.6 Summary of Basic US Bank Accounting 136
Part Five Selected Extensive Reading Materials on Western Accounting1．The Sarbanes—Oxley Act(S-O Act)—The Newest American Accounting Law 143
2．Users of Financial Reports 144
3．The Liability of Accountants 145
4．Major Types of Accounting Specialists 147
5．Financial Misstatements 150
6．Henry W.Bloch:Overcoming Accountant's Block 152
7．A Cultural GAAP 155
8．Budgeting for Success 158
9．An Accounting GAAP 160
10．A New Credit Crunch 163
11．Bringing the Future into Play 170
12．Auditing Here,Consulting over There 176
13．Accounting—or Lapdog?Here's How You'll Know 182
14．Accounting Standards America v the World 186
15．When Figures Lie—A Comment on Accounting Rules 189
16．Types of Accounting Activities in the U.S 192
Key to the Exercises in the Texts 195
References 238