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Chapter 1 Conceptual Framework Underlying Accounting\r Learning Objectives\r 1.1 Introduction About Accounting\r 1.2 Basic Objectives of Financial Accounting\r 1.3 Fundamental Concepts\r 1.4 Recognition and Measurement Concepts\r Key Words\r Overview in Chinese\r Review Questions\r Exercises\r Translations\r Supplementary Reading\r Chapter 2 The Accounting Information System\r Learning Objectives\r 2.1 Introduction of Accounting Information System\r 2.2 The Accounting Cycle\r Key Words\r Overview in Chinese\r Review Questions\r Exercises\r Translations\r Supplementary Reading\r Chapter 3 Financial Reporting\r Learning Objectives\r 3.1 Balance Sheet\r 3.2 Income Statement\r 3.3 Statement of Cash Flows\r 3.4 Full Disclosure in Financial Reporting\r Key Words\r Overview in Chinese\r Review Questions\r Exercises\r Translations\r Supplementary Reading\r Chapter 4 Current Assets\r Learning Objectives\r 4.1 Cash and Cash Equivalents\r 4.2 Receivables\r 4.3 Inventories\r 4.4 Short-term Investment\r Key Words\r Overview in Chinese\r Review Questions\r Exercises\r Translations\r Supplementary Reading\r Chapter 5 Long-term Assets\r Learning Objectives\r 5.1 Property, Plant and Equipment\r 5.2 Long-term Investment