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ÍƼöÐò Ç° ÑÔ Part 1 Accounting Principle»á¼ÆÔ­Àí Chapter 1 Accounting and Its Environment»á¼ÆÓë»·¾³ С°¸ÀýMini Case2 ÕýÎÄText2 1.1 Nature and Content of Accounting2 1.2 Objectives of Financial Reporting5 1.3 Underlying Assumptions7 1.4 Accounting Basis8 ºËÐÄ´Ê»ãCore Words and Expressions9 ֪ʶÀ©Õ¹More Knowledge9 Chapter 2 Accounting Concepts and Principles»á¼Æ¸ÅÄîÓëÔ­Ôò С°¸ÀýMini Case11 ÕýÎÄText11 2.1 Qualitative Characteristics of Useful Accounting Information11 2.2 Elements of the Financial Statements15 2.3 Recognition and Measurement Principles18 ºËÐÄ´Ê»ãCore Words and Expressions20 ֪ʶÀ©Õ¹More Knowledge20 Chapter 3 Financial Statements²Æ Îñ ±¨ ±í С°¸ÀýMini Case22 ÕýÎÄText22 3.1 Statement of Financial Position23 3.2 Statement of Comprehensive Income25 3.3 Statement of Changes in Equity27 3.4 Statement of Cash Flows29 ºËÐÄ´Ê»ãCore Words and Expressions31 ֪ʶÀ©Õ¹More Knowledge32 Chapter 4 The Accounting Cycle»á¼ÆÑ­»· С°¸ÀýMini Case36 ÕýÎÄText36 4.1 Accounting Equation and Double-Entry Bookkeeping37 4.2 Accounting Cycle39 ºËÐÄ´Ê»ãCore Words and Expressions50 ֪ʶÀ©Õ¹More Knowledge50 Part 2 Financial Accounting²ÆÎñ»á¼Æ Chapter 5 Current AssetsÁ÷¶¯×ʲú С°¸ÀýMini Case54 ÕýÎÄText54 5.1 Cash and Current Receivables55 5.2 Inventory57 ºËÐÄ´Ê»ãCore Words and Expressions61 ֪ʶÀ©Õ¹More Knowledge62 Chapter 6 Investments,Plant Assets and IntangiblesͶ×Ê¡¢¹Ì¶¨×ʲú ÓëÎÞÐÎ×ʲú С°¸ÀýMini Case64 ÕýÎÄText64 6.1 Investments in Equity and Debt Securities64 6.2 Plant Assets and Intangibles67 ºËÐÄ´Ê»ãCore Words and Expressions71 ֪ʶÀ©Õ¹More Knowledge72 Chapter 7 Liabilities¸ºÕ® С°¸ÀýMini Case74 ÕýÎÄText74 7.1 Current Liabilities74 7.2 Bonds Payable and Convertible Bonds76 ºËÐÄ´Ê»ãCore Words and Expressions79 ֪ʶÀ©Õ¹More Knowledge80 Chapter 8 Owners'EquityËùÓÐÕßȨÒæ С°¸ÀýMini Case81 ÕýÎÄText81 8.1 Contributed Capital81 8.2 Retained Earnings84 ºËÐÄ´Ê»ãCore Words and Expressions88 ֪ʶÀ©Õ¹More Knowledge88 Chapter 9 Performance¾­Óª³É¹û С°¸ÀýMini Case90 ÕýÎÄText90 9.1 Income90 9.2 Expenses94 ºËÐÄ´Ê»ãCore Words and Expressions95 ֪ʶÀ©Õ¹More Knowledge96 Chapter 10 Financial Statement Analysis²ÆÎñ±¨±í·ÖÎö С°¸ÀýMini Case98 ÕýÎÄText98 10.1 Framework for Financial Statement Analysis99 10.2 Techniques of Analysis100 10.3 Ratio Analysis104 ºËÐÄ´Ê»ãCore Words and Expressions108 ֪ʶÀ©Õ¹More Knowledge108 Part 3 Cost and Management Accounting³É±¾Óë¹ÜÀí»á¼Æ Chapter 11 Elements of Cost³É±¾ÒªËØ Ð¡°¸ÀýMini Case112 ÕýÎÄText112 11.1 Materials and Labor114 11.2 Manufacturing Overheads116 ºËÐÄ´Ê»ãCore Words and Expressions122 ֪ʶÀ©Õ¹More Knowledge122 Chapter 12 Costing Systems³É±¾ºËËãϵͳ С°¸ÀýMini Case124 ÕýÎÄText124 12.1 Job Costing and Process Costing125 12.2 Absorption and Marginal Costing129 12.3 Activity Based Costing132 ºËÐÄ´Ê»ãCore Words and Expressions134 ֪ʶÀ©Õ¹More Knowledge134 Chapter 13 Management Accounting¹ÜÀí»á¼Æ С°¸ÀýMini Case135 ÕýÎÄText135 13.1 Cost Behavior and CVP Analysis136 13.2 Standard Costing and Variance Analysis139 13.3 Master Budgets143 13.4 Performance Measurement145 ºËÐÄ´Ê»ãCore Words and Expressions148 ֪ʶÀ©Õ¹More Knowledge149 Part 4 International Accounting¹ú¼Ê»á¼Æ Chapter 14 International Accounting Harmonization¹ú¼Ê»á¼ÆЭµ÷ С°¸ÀýMini Case154 ÕýÎÄText154 14.1 Advantages of International Accounting Harmonization154 14.2 Applicability of International Standards155 14.3 Major International Organizations Promoting Accounting Harmonization157 ºËÐÄ´Ê»ãCore Words and Expressions160 ֪ʶÀ©Õ¹More Knowledge161 Chapter 15 International Accounting Standards Board¹ú¼Ê»á¼Æ×¼Ôò ÀíÊ»á С°¸ÀýMini Case163 ÕýÎÄText163 15.1 Organization of International Accounting Standards Board164 15.2 Framework for the Preparation and Presentation of Financial Statements166 15.3 Core Standards by International Accounting Standards Committee168 15.4 IFRSs and US GAAP170 ºËÐÄ´Ê»ãCore Words and Expressions171 ֪ʶÀ©Õ¹More Knowledge171 Chapter 16 Special Accounting Treatments in Multinational Corporations¿ç¹ú¹«Ë¾µÄÌØÊâÒµÎñ»á¼Æ´¦Àí С°¸ÀýMini Case174 ÕýÎÄText174 16.1 Foreign Currency Transactions and Translations174 16.2 Business Combination and Consolidated Financial Statements177 ºËÐÄ´Ê»ãCore Words and Expressions182 ֪ʶÀ©Õ¹More Knowledge183 Part 5 AuditÉó¼Æ Chapter 17 Audit FrameworkÉó¼Æ¿ò¼Ü С°¸ÀýMini Case186 ÕýÎÄText186 17.1 Agency and Nature of Audit186 17.2 Professional Ethics and Codes of Conduct190 ºËÐÄ´Ê»ãCore Words and Expressions194 ֪ʶÀ©Õ¹More Knowledge194 Chapter 18 Collecting Audit EvidenceÊÕ¼¯Éó¼ÆÖ¤¾Ý С°¸ÀýMini Case199 ÕýÎÄText199 18.1 Risk-based Audit200 18.2 Internal Control Systems204 18.3 Understanding the Entity and its Environment206 18.4 Assessing the Risks of Material Misstatement207 18.5 Responding to the Risk Assessment208 18.6 Tests of Controls and Substantive Procedures209 18.7 Sufficient Appropriate Audit Evidence212 18.8 Revenue System213 ºËÐÄ´Ê»ãCore Words and Expressions217 ֪ʶÀ©Õ¹More Knowledge218 Chapter 19 External Auditor¬ðs Report¶ÔÍâÉó¼Æ±¨¸æ С°¸ÀýMini Case220 ÕýÎÄText220 19.1 Types of Audit Opinions and Auditor¬ðs Report220 19.2 Format and Content of External Auditor¬ðs Report223 ºËÐÄ´Ê»ãCore Words and Expressions231 ֪ʶÀ©Õ¹More Knowledge231 ²Î¿¼ÎÄÏ×232