Unit 1 Introduction to Accounting 第一章 會計導(dǎo)論 Learning objectives 1.Definition of accounting會計的概念 2.Accounting equation會計等式 3.Double entry bookkeeping復(fù)式記賬法 4.GAAP一般公認(rèn)會計原則 5.IASs and IFRSs國際會計準(zhǔn)則及國際財務(wù)報告準(zhǔn)則 6.Assumptions and characteristics of financial statement財務(wù)報告的假設(shè)及特征 6.1 Underlying assumptions基本假設(shè) 6.2 Qualitative characteristics of financial statement財務(wù)報告的質(zhì)量特征 Key terms Notes to the text Self.Test Questions Exercises Unit 2 Accounting Cycle Ⅰ 第二章 會計循環(huán)Ⅰ Learning objectives 1.Documenting business transactions記錄業(yè)務(wù)交易 1.1 External documentation外部憑證 1.2 Internal documentation內(nèi)部憑證 2.Methods of payment付款方式 2.1 Cheque支票 2.2 Bank giro credit銀行信貸轉(zhuǎn)賬 2.3 Bank draft銀行匯票 2.4 Standing order自動轉(zhuǎn)賬 2.5 Direct debit直接劃款 Key terms Notes to the text Self—Test Questions Exercises Unit 3 Accounting CycleⅡ 第三章 會計循環(huán)Ⅱ Learning objectives 1.Books of prime entry原始賬簿 1.1 Sales day book銷售日記賬 1.2 Purchases day book采購日記賬 1.3 Cash book and petty cash book貨幣資金日記賬及零用現(xiàn)金簿 1.4 Journal日記賬 2.Ledger分類賬 2.1 The nominal(general)ledger總分類賬 2.2 The format of a ledger account賬簿的格式 2.3 Control account控制賬戶 2.4 Personal account個別賬戶 2.5 Posting from the day books to ledger日記賬結(jié)轉(zhuǎn)至總賬(分類賬) 3.Trial balance試算平衡 3.1 Balance off accounts平衡賬戶 3.2 Collecting the balances on the ledger accounts歸集賬戶余額 4.Financial statement財務(wù)報告 4.1 Statement of financial position財務(wù)狀況表 4.2 Statement of comprehensive income綜合收益表 Key terms Notes to the text Self—Test Questions Exercises Unit 4 Current Assets 第四章 流動資產(chǎn) Learning objectives 1.Cash and cash equivalent現(xiàn)金及現(xiàn)金等價物 2.Receivables應(yīng)收款項 …… 第五章 非流動資產(chǎn)Ⅰ 第六章 非流動資產(chǎn)Ⅱ 第七章 負(fù)債 第八章 所有者權(quán)益 第九章 財務(wù)報告 附錄 自測題及練習(xí)題答案 參考文獻(xiàn)
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