全屏显示专题章节

1.1

前　言
1.2

Chapter 1　Overview of Accounting
1.2.1

1.1　Accounting History
1.2.2

1.2　Accounting Definition and Function
1.2.3

1.3　Accounting Standards
1.2.4

1.4　Categorization of Accounting
1.2.5

1.5　Accounting Postulations
1.2.6

1.6　Accounting Principles
1.3

第一章　会计概述
1.3.1

1.1　会计的历史
1.3.2

1.2　会计的定义与功能
1.3.3

1.3　会计标准
1.3.4

1.4　会计分类
1.3.5

1.5　会计假设
1.3.6

1.6　会计原则
1.4

Chapter 2　Accounting Recognition and Measurement
1.4.1

2.1　Accounting Elements and Equations
1.4.2

2.2　Accounting Subjects and Account
1.4.3

2.3　Double Entry System
1.5

第二章　会计确认与记量
1.5.1

2.1　会计要素与会计等式
1.5.2

2.2　会计科目与账户
1.5.3

2.3　复式记账系统
1.6

Chapter 3　Accounting Process
1.6.1

3.1　Accounting Cycle
1.6.2

3.2　The Journal
1.6.3

3.3　The Ledger
1.6.4

3.4　Adjusting Entries
1.6.5

3.5　Trial Balance
1.7

第三章　会计程序
1.7.1

3.1　会计循环
1.7.2

3.2　日记账
1.7.3

3.3　分类账
1.7.4

3.4　调整分录
1.7.5

3.5　试算平衡表
1.8

Chapter 4　Current Assets
1.8.1

4.1　Assets
1.8.2

4.2　Current Assets
1.8.3

4.3　Cash
1.9

第四章　流动性资产
1.9.1

4.1　资产的概念
1.9.2

4.2　流动资产
1.9.3

4.3　现金
1.10

Chapter 5　Accounts Receivable
1.10.1

5.1　Receivables
1.10.2

5.2　Accounts Receivable
1.11

第五章　应收账款
1.11.1

5.1　应收款项
1.11.2

5.2　应收账款
1.11.3

5.2.1　应收账款的确认
1.11.4

5.2.2　应收账款的入账金额
1.11.5

5.2.3　应收账款的处置
1.12

Chapter 6　Inventory
1.12.1

6.1　Inventory and Its Classification
1.12.2

6.2　Determine Inventory Quantities
1.12.3

6.3　Basic Issues in Inventory Valuation
1.13

第六章　存　货
1.13.1

6.1　存货及其分类
1.13.2

6.2　存货数量的确定
1.13.3

6.3　存货计价的基本方法
1.14

Chapter 7　Non-current Assets
1.14.1

7.1　Fixed Assets
1.14.2

7.2　Depreciation of Fixed Assets
1.14.3

7.3　Intangible Assets
1.14.4

7.4　Long-term Investment
1.15

第七章　非流动性资产
1.15.1

7.1　固定资产
1.15.2

7.2　固定资产的折旧
1.15.3

7.3　无形资产
1.15.4

7.4　长期投资
1.16

Chapter 8　Liabilities and Equity
1.16.1

8.1　Concept of Liabilities
1.16.2

8.2　Current Liabilities
1.16.3

8.3　Long-term Liabilities
1.16.4

8.4　Owner's Equity
1.16.5

8.5　The Nature of Owner's Equity
1.16.6

8.6　Sources of Owner's Equity
1.17

第八章　负债与权益
1.17.1

8.1　负债的概念
1.17.2

8.2　流动负债
1.17.3

8.3　长期负债
1.17.4

8.4　所有者权益
1.17.5

8.5　所有者权益的特点
1.17.6

8.6　所有者权益的来源
1.18

Chapter 9　Revenue and Expenses
1.18.1

9.1　Revenue
1.18.2

9.2　Expenses
1.18.3

9.3　Gains and Losses
1.19

第九章　收入与费用
1.19.1

9.1　收入
1.19.2

9.2　费用
1.19.3

9.3　收益和损失
1.20

Chapter 10　Financial Statements
1.20.1

10.1　Overview of Financial Statements
1.20.2

10.2　The Balance Sheet
1.20.3

10.3　The Income Statement
1.20.4

10.4　The Statement of Cash Flows
1.21

第十章　财务报表
1.21.1

10.1　报表概述
1.21.2

10.2　资产负债表
1.21.3

10.3　利润表
1.21.4

10.4　现金流量表
1.22

Chapter 11　Financial Statement Analysis
1.22.1

11.1　Objectives of Financial Statement Analysis
1.22.2

11.2　Trend Analysis
1.22.3

11.3　Common-size Analysis
1.22.4

11.4　Ratio Analysis
1.23

第十一章　财务报表分析
1.23.1

11.1　财务报表分析的目的
1.23.2

11.2　趋势分析
1.23.3

11.3　结构分析
1.23.4

11.4　比率分析
1.24

Chapter 12　Accounting in the New Epoch
1.24.1

12.1　International Accounting
1.24.2

12.2　Computerized Accounting System
1.24.3

12.3　Three Basic Software in Accounting
1.25

第十二章　新时代会计
1.25.1

12.1　国际会计
1.25.2

12.2　电算化会计
1.25.3

12.3　三种基本会计软件
1.26

Chapter 13　Accountants，Organizations and Examinati...
1.26.1

13.1　Profession of Accounting
1.26.2

13.2　Top Accounting Organizations
1.26.3

13.3　Accounting Examinations
1.26.4

13.4　Ethics and the Accounting Environment
1.27

第十三章　会计人员、机构与考试
1.27.1

13.1　会计职业
1.27.2

13.2　世界顶级会计师事务所
1.27.3

13.3　会计考试
1.27.4

13.4　道德规范与会计环境
1.28

Chapter 14　Accounting Language
1.28.1

14.1　Abbreviation and Acronyms缩略语及简称
1.28.2

14.2　British and American Accounting Vocabulary英美会...
1.28.3

14.3　Accounting Terms常用会计术语
1.28.4

14.4　Accounting Diagrams常见会计报表中英对照
1.29

Keys to the Exercises
1.30

附录一　《中华人民共和国会计法》
1.31

附录二　《中华人民共和国会计法》知识问答
1.32

Bibliography

1.8.1 4.1　Assets

4.1　Assets

Assets are probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events.

That means key characteristics of an asset are its capacity to provide future economic benefits，control of the asset by the firm，and the occurrence of the transaction giving rise to control and the economic benefits.The capacity to provide economic benefits has also been called future service potential.

Standard Balance Sheet Classification

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