»á¼ÆÓ¢Óï(µÚ¶þ°æ)

**Õ »á¼Æµ¼ÂÛ Learning objectives 1.Nature of accounting and business(»á¼ÆºÍÆóÒµµÄ±¾ÖÊ£© 2.Types and forms of business entities£¨ÉÌҵʵÌåµÄÀàÐͺÍÐÎʽ£© 2.1 Types of business entities(ÉÌҵʵÌåµÄÀàÐÍ£© 2.2 Forms of business entities(ÉÌҵʵÌåµÄÐÎʽ£© 3.Why keep accounts(ΪʲôҪ¼ÇÕË£© 4.Financial accounting and management accounting(²ÆÎñ»á¼ÆºÍ¹ÜÀí»á¼Æ) 4.1 Financial accounting£¨²ÆÎñ»á¼Æ£© 4.2 Management accounting(¹ÜÀí»á¼Æ£© 5.Users of accounting information(»á¼ÆÐÅÏ¢µÄʹÓÃÕߣ© 6.The regulatory framework(¼à¹Ü¿ò¼Ü£© 6.1 The regulatory system(¼à¹ÜÖƶȣ© 6.2 The International Accounting Standards Board (IASB)(¹ú¼Ê»á¼Æ×¼ÔòÀíÊ»á) 6.3 International Financial Reporting Standards (IFRSs)£¨¹ú¼Ê²ÆÎñ±¨¸æ×¼Ôò£© 6.4 Generally Accepted Accounting Principles (GAAP)£¨Ò»°ã¹«ÈÏ»á¼ÆÔ­Ôò£© 7.Accounting assumptions(»á¼Æ¼ÙÉ裩 7.1 Going concern£¨³ÖÐø¾­Óª£© 7.2 Accruals basis(ȨÔð·¢ÉúÖÆ£© 8.The qualitative characteristics of financial information(²ÆÎñÐÅÏ¢µÄÖÊÁ¿ÌØÕ÷) 8.1 Fundamental qualitative characteristics£¨»ù±¾ÖÊÁ¿ÌØÕ÷£© 8.2 Enhancing qualitative characteristics(Ç¿»¯ÖÊÁ¿ÌØÕ÷) 8.3 Other accounting concepts(ÆäËû»á¼Æ¸ÅÄ Key terms Notes to the text Self-test questions Exercises µÚ¶þÕ »á¼ÆµÈʽºÍ¸´Ê½¼ÇÕË Learning objectives 1.What is accounting elements£¨Ê²Ã´ÊÇ»á¼ÆÒªËØ£© 1.1 Assets£¨×ʲú£© 1.2 Liabilities£¨¸ºÕ®£© 1.3 Owner's equity£¨ËùÓÐÕßȨÒ棩 1.4 Income£¨ÊÕÈ룩 1.5 Expenses£¨·ÑÓã© 2.What is accounting equation£¨Ê²Ã´ÊÇ»á¼ÆµÈʽ£© 2.1 Transactions and events£¨½»Ò×Óëʼþ£© 2.2 Source documents(ԭʼƾ֤£© 3.Double entry system(¸´Ê½¼ÇÕË£© 3.1 Dual effect£¨duality concept£©£¨¸´Ê½¼ÇÕ˵ÄÒâÒ壩 3.2 Debits and credits£¨½è·½ºÍ´û·½£© 3.3 The basic rules of double entry bookkeeping£¨¸´Ê½¼ÇÕË·¨µÄ»ù±¾¹æÔò£© 3.4 Application of the double entry rule (¸´Ê½¼ÇÕË·¨µÄÓ¦Óò½¾Û£© 4.The use of double entry bookkeeping(¸´Ê½¼ÇÕË·¨µÄʵ¼ÊÔËÓã© 4.1 Use of asset, liability, and owner's equity accounts£¨×ʲú¡¢¸ºÕ®ºÍËùÓÐÕßȨÒæÕË»§µÄÔËÓã© 4.2 Use of revenue and expense accounts£¨ÊÕÈëºÍ·ÑÓÃÕË»§µÄÔËÓã© Key terms Notes to the text Self-test questions Exercises µÚÈýÕ »á¼ÆÑ­»·I Learning objectives 1.Accounting cycle(»á¼ÆÑ­»·£© 1.1 Major steps in accounting cycle(»á¼ÆÑ­»·µÄÖ÷Òª²½Ö裩 1.2 Chart of accounts(¿ÆÄ¿±í£© 2.Journalizing£¨ÈÕ¼ÇÕË£© 3.Posting journal entries to accounts(¹ýÕË£© 4.Trial balance(ÊÔËãƽºâ±í£© 4.1 Purpose of a trial balance(ÊÔËãƽºâ±íµÄÒâͼ£© 4.2 Trial balance format(ÊÔËãƽºâ±íµÄ¸ñʽ£© ¡­¡­ µÚËÄÕ »á¼ÆÑ­»·II µÚÎåÕ Á÷¶¯×ʲú µÚÁùÕ ¹Ì¶¨×ʲúºÍÎÞÐÎ×ʲú µÚÆßÕ ¸ºÕ® µÚ°ËÕ ËùÓÐÕßȨÒæ µÚ¾ÅÕ ×ʲú¸ºÕ®±íºÍÀûÈó±í µÚʮՠÏÖ½ðÁ÷Á¿±í