»á¼ÆѧרҵÐÂÆóÒµ»á¼Æ×¼ÔòϵÁн̲Ļá¼ÆÉó¼ÆרҵӢÓï(µÚ4°æ)/ºØÐÀ

ÍƼöÐò
Ç°ÑÔ
Part 1Accounting Principle»á¼ÆÔ­Àí
Chapter 1Accounting and Its Environment»á¼ÆÓë»·¾³
С°¸ÀýMini Case
ÕýÎÄText
1ª±1Nature and Content of Accounting
1ª±2Objectives of Financial Reporting
1ª±3Underlying Assumptions
1ª±4Accounting Basis
ºËÐÄ´Ê»ãCore Words and Expressions
֪ʶÀ©Õ¹More Knowledge
ÎÊ´ðÌâQuestions
Chapter 2Accounting Concepts and Principles»á¼Æ¸ÅÄîÓëÔ­Ôò
С°¸ÀýMini Case
ÕýÎÄText
2ª±1Qualitative Characteristics of Useful Accounting Information
2ª±2Elements of the Financial Statements
2ª±3Recognition and Measurement Principles
ºËÐÄ´Ê»ãCore Words and Expressions
֪ʶÀ©Õ¹More Knowledge
ÎÊ´ðÌâQuestions
Chapter 3Financial Statements²ÆÎñ±¨±í
С°¸ÀýMini Case
ÕýÎÄText
3ª±1Statement of Financial Position
3ª±2Statement of Comprehensive Income
3ª±3Statement of Changes in Equity
3ª±4Statement of Cash Flows
ºËÐÄ´Ê»ãCore Words and Expressions
֪ʶÀ©Õ¹More Knowledge
ÎÊ´ðÌâQuestions
Á·Ï°ÌâExercises
Chapter 4The Accounting Cycle»á¼ÆÑ­»·
С°¸ÀýMini Case
ÕýÎÄText
4ª±1Accounting Equation and Doubleª²Entry Bookkeeping
4ª±2Accounting Cycle
ºËÐÄ´Ê»ãCore Words and Expressions
֪ʶÀ©Õ¹More Knowledge
ÎÊ´ðÌâQuestions
Á·Ï°ÌâExercises
Part 2Financial Accounting²ÆÎñ»á¼Æ
Chapter 5Current AssetsÁ÷¶¯×ʲú
С°¸ÀýMini Case
ÕýÎÄText
5ª±1Cash and Current Receivables
5ª±2Inventory
ºËÐÄ´Ê»ãCore Words and Expressions
֪ʶÀ©Õ¹More Knowledge
ÎÊ´ðÌâQuestions
Á·Ï°ÌâExercises
Chapter 6Investments,Plant Assets and IntangiblesͶ×Ê¡¢¹Ì¶¨×ʲúÓëÎÞÐÎ×ʲú
С°¸ÀýMini Case
ÕýÎÄText
6ª±1Investments in Equity and Debt Securities
6ª±2Plant Assets and Intangibles
ºËÐÄ´Ê»ãCore Words and Expressions
֪ʶÀ©Õ¹More Knowledge
ÎÊ´ðÌâQuestions
Á·Ï°ÌâExercises
Chapter 7Liabilities¸ºÕ®
С°¸ÀýMini Case
ÕýÎÄText
7ª±1Current Liabilities
7ª±2Bonds Payable and Convertible Bonds
ºËÐÄ´Ê»ãCore Words and Expressions
֪ʶÀ©Õ¹More Knowledge
ÎÊ´ðÌâQuestions
Á·Ï°ÌâExercises
Chapter 8Owners¬ð EquityËùÓÐÕßȨÒæ
С°¸ÀýMini Case
ÕýÎÄText
8ª±1Contributed Capital
8ª±2Retained Earnings
ºËÐÄ´Ê»ãCore Words and Expressions
֪ʶÀ©Õ¹More Knowledge
ÎÊ´ðÌâQuestions
Á·Ï°ÌâExercises
Chapter 9Performance¾­Óª³É¹û
С°¸ÀýMini Case
ÕýÎÄText
9ª±1Income
9ª±2Expenses
ºËÐÄ´Ê»ãCore Words and Expressions
֪ʶÀ©Õ¹More Knowledge
ÎÊ´ðÌâQuestions
Á·Ï°ÌâExercises
Chapter 10Financial Statement Analysis²ÆÎñ±¨±í·ÖÎö
С°¸ÀýMini Case
ÕýÎÄText
10ª±1Framework for Financial Statement Analysis
10ª±2Techniques of Analysis
10ª±3Ratio Analysis
ºËÐÄ´Ê»ãCore Words and Expressions
֪ʶÀ©Õ¹More Knowledge
ÎÊ´ðÌâQuestions
Á·Ï°ÌâExercises
Part 3Cost and Management Accounting³É±¾Óë¹ÜÀí»á¼Æ
Chapter 11An Introduction to Cost terms and Concepts³É±¾ÊõÓïÓë¸ÅÄî½éÉÜ
С°¸ÀýMini Case
ÕýÎÄText
11ª±1Cost Objects and Cost Assignment
11ª±2Elements of Cost
11ª±3Materials and Labor
11ª±4Manufacturing Overheads
ºËÐÄ´Ê»ãCore Words and Expressions
֪ʶÀ©Õ¹More Knowledge
ÎÊ´ðÌâQuestions
Á·Ï°ÌâExercises
Chapter 12Costing Systems³É±¾ºËËãϵͳ
С°¸ÀýMini Case
ÕýÎÄText
12ª±1Job Costing and Process Costing
12ª±2Absorption and Marginal Costing
12ª±3Activity Based Costing
ºËÐÄ´Ê»ãCore Words and Expressions
֪ʶÀ©Õ¹More Knowledge
ÎÊ´ðÌâQuestions
Á·Ï°ÌâExercises
Chapter 13Management Accounting¹ÜÀí»á¼Æ
С°¸ÀýMini Case
ÕýÎÄText
13ª±1Cost Behavior and CVP Analysis
13ª±2Standard Costing and Variance Analysis
13ª±3Master Budgets
13ª±4Performance Measurement
ºËÐÄ´Ê»ãCore Words and Expressions
֪ʶÀ©Õ¹More Knowledge
ÎÊ´ðÌâQuestions
Á·Ï°ÌâExercises
Part 4International Accounting¹ú¼Ê»á¼Æ
Chapter 14International Accounting Harmonization¹ú¼Ê»á¼ÆЭµ÷
С°¸ÀýMini Case
ÕýÎÄText
14ª±1Advantages of International Accounting Harmonization
14ª±2Applicability of International Standards
14ª±3Major International Organizations Promoting Accounting Harmonization
ºËÐÄ´Ê»ãCore Words and Expressions
֪ʶÀ©Õ¹More Knowledge
ÎÊ´ðÌâQuestions
Chapter 15International Accounting Standards Board¹ú¼Ê»á¼Æ×¼ÔòÀíÊ»á
С°¸ÀýMini Case
ÕýÎÄText
15ª±1Organization of International Accounting Standards Board
15ª±2Conceptual Framework for Financial Reoprting
15ª±