- 作 者：李慧主编；孙园园，李长娥副主编
- 出 版 社：北京：电子工业出版社
- 出版年份：2013
- ISBN：9787121198700
- 标注页数：228 页
- PDF页数：238 页
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Chapter 1 The Overview of Accounting 1
1.1 What Is Accounting 1
1.2 The Accounting Concepts and Principles 2
1.3 The Accounting Elements 7
1.4 Accounting Equation 9
1.5 Effect of Business Transactions upon the Accounting Equation 9
Key Words,Phrases and Special Terms 10
Assignments 12
Reading 13
Chapter 2 Accounting Cycle 17
2.1 What Is Accounting Cycle 17
2.2 The Account and Double-entry Accounting 18
2.3 The Journal Entries 21
2.4 Adjusting Entries 23
2.5 Closing the Accounts 26
Key Words,Phrases and Special Terms 30
Assignments 31
Reading 32
Chapter 3 The Financial Statements 36
3.1 The Balance Sheet 37
3.2 The Income Statement 39
3.3 The Statement of Cash Flows 40
Key Words,Phrases and Special Terms 45
Assignments 46
Reading 47
Chapter 4 Cash and Marketable Securities 51
4.1 Cash 51
4.2 Dealing with Cash 52
4.3 Cash Management 56
4.4 Marketable Securities 58
Key Words,Phrases and Special Terms 62
Assignments 63
Reading 66
Chapter 5 Accounts Receivable 68
5 1 The Definition of Accounts Receivable 68
5.2 Dealing with Uncollectible Accounts Receivable 69
5.3 Alternative Approaches to Estimating Credit Losses 75
5.4 Accounts Receivable Management 78
Key Words,Phrases and Special Terms 79
Assignments 79
Reading 80
Chapter 6 Inventory 87
6.1 What Is Inventory 87
6.2 Two Systems of Inventory Accounting 88
6.3 Inventory Measurement 89
Key Words,Phrases and Special Terms 95
Assignments 96
Reading 97
Chapter 7 Long-Lived Assets 101
7.1 Understanding long-lived Assets 101
7.2 Acquisition of Plant Assets 102
7.3 Depreciation 104
7.4 Disposal of Plant Assets 108
7.5 Intangible Assets 110
76 Natural Resources 115
Key Words.Phrases and Special Terms 116
Assignments 118
Reading 120
Chapter 8 Current Liabilities 123
8.1 The Concept of Current Liabilities 123
8.2 Accounts Payable 124
8.3 Notes Payable 124
8.4 Sales Tax Payable 125
8.5 The Current Portion of Long-term Debt 126
8.6 Accrues Expenses 126
8.7 Payroll Liabilities 127
8.8 Unearned Revenues 127
Key Words,Phrases and Special Terms 128
Assignments 128
Reading 130
Chapter 9 Long-term Liabilities and Long-term Investments 133
9.1 Long-term Liabilities 133
9.2 Long-term investments 140
Key Words,Phrases and Special Terms 144
Assignments 145
Reading 147
Chapter 10 Stockholders'Equity—Partnership 149
10.1 What is a Partnership 150
10.2 Significant Features of a Partnership 150
10.3 The Types of Partnerships 152
10.4 Accounting Practices in Partnerships 153
10.5 Allocating Partnership Net Income Among the Partners 156
10.6 Admission of a New Partner 160
10.7 Liquidation of a Partnership 163
Key Words,Phrases and Special Terms 165
Assignments 166
Reading 169
Chapter 11 Owner's Equity—Corporation 170
11.1 What is a Corporation 170
11.2 Significant Features of a Corporation 171
11.3 Formation of a Corporation 172
11.4 Stockholders'Equity 176
11.5 Authorization and Issuance of Capital Stock 178
11.6 Dividends and Stock Split 180
11.7 Treasury stock 184
Key Words,Phrases and Special Terms 186
Assignments 187
Reading 190
Chapter 12 Financial Statement Analysis 191
12.1 Objectives of Financial Statement Analysis 191
12.2 Source of Financial Statement Analysis 192
12.3 Horizontal Analysis 194
12.4 Vertical Analysis 199
12.5 Ratio Analysis 204
Key Words,Phrases and Special Terms 221
Assignments 223
Reading 226
Reference 227