- 作 者：马建威，何玉润编著
- 出 版 社：大连：东北财经大学出版社
- 出版年份：2012
- ISBN：9787565409264
- 标注页数：346 页
- PDF页数：354 页
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Chapter 1 Financial Accounting Conceptual Framework 1
1.1 The Purpose of Accounting and Financial Reporting 2
1.2 Accounting Basis and Accounting Assumptions 7
1.3 Financial Accounting Principles and Measurement Bases 11
1.4 Qualitative Characteristics of Accounting Information 17
Chapter 2 Cash and Internal Control over Cash Transaction 30
2.1 Cash 31
2.2 Internal Control 35
Chapter 3 Receivables 47
3.1 Accounts Receivable 47
3.2 Notes Receivable 52
Chapter 4 Inventories 64
4.1 Inventory Defined 64
4.2 Costs Included In Inventory 67
4.3 Cost Flow Assumptions 69
4.4 Inventory Accounting Systems 72
Chapter 5 Properry， Plant， and Equipment 82
5.1 Determining the Cost of Plant and Equipment 83
5.2 Depreciation 86
5.3 Disposal of Plant and Equipment 92
Chapter 6 Intangibles 99
6.1 Intangible Assets 99
6.2 Accounting for Intangibles 102
6.3 Research and Development Costs 108
Chapter 7 Investments 114
7.1 Reasons for Investments 115
7.2 Accounting for Debt Investments 115
7.3 Accounting for Stock Investments 117
7.4 Valuing and Reporting Investments 119
Chapter 8 Liabilities 130
8.1 Current Liabilities 130
8.2 Long-Term Liabilities 138
Chapter 9 Income， Expenses and Profit 165
9.1 Income 165
9.2 Expenses 169
9.3 Profit and Profit Distribution 175
Chapter 10 Owner's Equity 184
10.1 Owners' Equity Defined 184
10.2 Paid-in Capital or Capital Stock 185
10.3 Capital Reserve 187
10.4 Appropriated Retained Earnings 188
10.5 Dividends and Undistributed Profit 190
Chapter 11 Financial Reports 198
11.1 Financial Statements 198
11.2 Notes and Other Information 208
Chapter 12 Financial Analysis 218
12.1 Basics of Financial Statement Analysis 219
12.2 Tools of Financial Statement Analysis 221
12.3 Earning Power and Irregular Items 241
12.4 Limitations of Financial Statement Analysis 246
Chapter 13 Auditing Principles 254
13.1 Auditing Basis and Auditing Objectives 254
13.2 Materiality and Audit Risk 259
13.3 Auditing Evidence and Auditing Sampling 265
Chapter 14 Audit Working Papers and Audit Reports 282
14.1 Audit Working Papers 283
14.2 Audit Reports 292
Chapter 15 Other Assurance and Quality Control 310
15.1 Other Assurance 311
15.2 Quality Control 318
Appendix A Accounting Standard for Business Enterprises：Basic Standard 325
Appendix B Chart of Accounts （Chinese-English） 332