»á¼ÆÓ¢Óï(Ë«Óï°æ)

Chapter 1 An Introduction to Accounting 1.1 The Objective of Accounting 1.2 Accounting Information 1.2.1 The Users of Accounting Information 1.2.2 Financial Accounting and Management Accounting 1.3 Profession Fields of Accounting 1.4 Ethics of Accounting Key Words and Expressions Exercises µÚ1Õ »á¼Æ¸ÅÊö 1.1 »á¼ÆÄ¿±ê 1.2 »á¼ÆÐÅÏ¢ 1.2.1 »á¼ÆÐÅÏ¢µÄʹÓÃÕß 1.2.2 ²ÆÎñ»á¼ÆºÍ¹ÜÀí»á¼Æ 1.3 »á¼ÆµÄÖ°ÒµÁìÓò 1.4 »á¼ÆÖ°ÒµµÀµÂ Chapter 2 Financial Accounting Conceptual Framework 2.1 Definition of Conceptual Framework 2.2 Basic Objectives 2.3 Qualitative Characteristics 2.3.1 Fundamental Qualitative Characteristics 2.3.2 Enhancing Qualitative Characteristics 2.3.3 Cost constraints for financial information 2.4 The Elements of Financial Statements 2.4.1 Statement of Financial Position 2.4.2 Statement of Profit or Loss and Other Comprehensive Income 2.5 Recognition and Derecognition 2.5.1 Recognition Criteria 2.5.2 Derecognition 2.6 Measurement Concepts 2.6.1 Accounting Assumptions 2.6.2 Principles of Accounting 2.6.3 Measurement Bases 2.7 Presentation and Disclosure 2.8 Concepts of Capital and Capital Maintenance 2.8.1 Capital 2.8.2 Capital Maintenance and the Determination of Profits Key Words and Expressions Exercises µÚ2Õ ²ÆÎñ»á¼Æ¸ÅÄî¿ò¼Ü 2.1 ¸ÅÄî¿ò¼ÜµÄ¶¨Òå 2.2 »ù±¾Ä¿±ê 2.3 »á¼ÆÐÅÏ¢ÖÊÁ¿ÌØÕ÷ 2.3.1 »ù±¾ÖÊÁ¿ÌØÕ÷ 2.3.2 ÔöÇ¿ÖÊÁ¿ÌØÕ÷ 2.3.3 ²ÆÎñÐÅÏ¢µÄ³É±¾Ô¼Êø 2.4 ²ÆÎñ±¨±íÒªËØ ¡­¡­ µÚ3Õ »á¼ÆµÈʽºÍ¸´Ê½¼ÇÕË µÚ4Õ »á¼ÆÑ­»·