- 作 者：叶建芳，孙红星，叶建平主编
- 出 版 社：大连：东北财经大学出版社
- 出版年份：2014
- ISBN：9787565416651
- 标注页数：272 页
- PDF页数：288 页
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Chapter 1 An Introduction to Accounting 1
1.1 Accounting is an Information System 1
1.2 Forms of Organization 1
1.3 The Framework for the Preparation and Presentation of Financial Statements 2
1.4 Understanding of Financial Statements 5
1.5 Accounting and Its Profession 9
1.6 Accounting Elements and Using the Accounting Equation 10
1.7 Professional Ethics in Accounting 12
1.8 Convergence of Accounting Standards and Chinese Accounting Standards:Development and Implementation 14
Vocabulary 18
Self-test Questions 20
Exercises 21
Answers to Self-test Questions 23
Chapter 2 Accounting Cycle 24
2.1 T-account and Dehit ＆ Credit 24
2.2 Journalizing and Posting Transactions 26
2.3 Preparing a Trial Balance 30
2.4 Adjusting the Accounts 31
2.5 Adjusted Trial Balance and Preparation of Financial Statements 34
2.6 The Worksheet 39
2.7 Closing 42
2.8 The Accounting Cycle Summary 44
2.9 Classification of Balance Sheet Items 44
Vocabulary 46
Self-test Questions 47
Exercises 49
Answers to Self-test Questions 50
Chapter 3 Current Assets 51
3.1 Cash 51
3.2 Trading Securities 57
3.3 Notes Receivable 58
3.4 Accounts Receivable 61
3.5 Inventories 65
Vocabulary 77
Self-test Questions 78
Exercises 79
Answers to Self-test Questions 80
Chapter 4 Non-current Assets 81
4.1 Fixed Assets 81
4.2 Natural Resources 92
4.3 Intangible Assets 92
4.4 Impairment of Fixed Assets 95
4.5 Long-term Investments 96
4.6 Impairment of Long-term Investments 103
Vocabulary 103
Self-test Questions 104
Exercises 105
Answers to Self-test Questions 107
Chapter 5 Liabilities 108
5.1 Current Liabilities 108
5.2 Non-current Liabilities 114
Vocabulary 123
Self-test Questions 124
Exercises 125
Answers to Self-test Questions 127
Chapter 6 Owners'Equity 128
6.1 Forms of Organization 128
6.2 Stockholders'Rights 128
6.3 Accounting for Stock Issues 129
6.4 Treasury Stock 131
6.5 Preferred Stock 133
6.6 Dividends and Stock Splits 133
6.7 Accounting for Retained Earnings 138
6.8 Statement Presentation and Analysis 140
Vocabulary 144
Self-test Questions 144
Exercises 145
Answers to Self-test Questions 147
Chapter 7 Revenue and Expense Recognition and Income Statement Presentation 148
7.1 Revenue Reeognition Concepts 148
7.2 Revenue Recognition at Delivery 153
7.3 Revenue Recognition before Delivery 153
7.4 Revenue Recognition after Delivery 154
7.5 Long-term Contracts 158
7.6 Revenue Recognition for Service Sales 160
7.7 Recognition of Gains and Losses 163
7.8 Expense Recognition 163
7.9 Presentation of the Income Statement 168
Vocabulary 171
Self-test Questions 172
Exercises 173
Answers to Self-test Questions 175
Chapter 8 Statement of Cash Flows and Financial Statement Analysis 176
8.1 Cash and Cash Equivalents 176
8.2 Classification of Cash Receipts and Cash Payments 176
8.3 Preparing Statement of Cash Flows—Direct Method 178
8.4 Preparing Statement of Cash Flows—Indirect Method 182
8 5 Determining Cash Flows from Investing Activities 184
8.6 Determining Cash Flows from Financing Activities 188
8.7 Presenting the Information in the Form of the Statement of Cash Flows 189
8.8 Usefulness of the Statement of Cash Flows 192
8.9 Financial Statement Analysis:Horizontal and Vertical 192
8.10 Ratio Analysis 198
Vocabulary 202
Self-test Questions 203
Exercises 204
Answers to Self-test Questions 207
Appendix 208
1．Balance Sheet 208
2．Income Statement 210
3．Statement of Changes in Owners'Equity 212
4．Statement of Cash Flows 214
5．The Disclosure of Supplementary Information to Statement of Cash Flows 218
6．Disclosure of Information and Accounts Required 220
7．VAT Return Form 249
8．Consumption Tax Return Form 257
9．Business Tax Return Form 259
10．Annual Return Form of The People's Republic of China On Corporate Income Tax 261
11．Individual Income Tax Return Form 270