目錄:推薦序前言 Part 1 Accounting Principle會計原理Chapter 1 Accountinon and Its Environment會計與環境 小案例Mini Case 正文Text 1.1 Nature and Content of Accounting 1.2 Objectives of Financial Reporting 1.3 Underlying Assumptions 核心詞匯Core Words and Expressions 知識擴展More KnowledgeChapter 2 Accounting Concepts and Principles會計概念與原理 小案例Mini Case 正文Text 2.1 Qualitative Characteristics of Useful Accounting Information 2.2 Elements of the Financial Statements 2.3 Recognition and Measurement Principles 核心詞匯Core Words and Expressions 知識擴展More KnowledgeChapter 3 Financial Statements財務報表 小案例Mini Case 正文Text 3.1 Balanee sheet 3.2 Income Statement and Statement ofChanges in Equity 3.3 Statement of Cash Flows 核心詞匯Core Words and Expressions 知識擴展More KnowledgeChapter 4 The Accounting Cycle會計循環 小案例Mini Case 正文Text 4.1 Accounting Equation and Double-Entry Bookkeeping 4.2 Accounting Cycle 核心詞匯Core Words and Expressions 知識擴展More Knowledge Part 2 Financial Accounting財務會計Chapter 5 Current Assets流動資產 小案例Mini Case 正文Text 5.1 Cash and Current tieceivables 5.2 Inventory 核心詞匯Core Words and Expressions 知識擴展More KnowledgeChapter 6 Investments，Plant Assets and Intangibles投資、固定資產 小案例Mini Case 正文Text 6.1 Investments in Equity and Debt Securities 6.2 Plant Assets and Intangibles 核心詞匯Core Words and Expressions 知識擴展More KnowledgeChapter 7 Liabilities負債 小案例Mini Case 正文Text 7.1 Current Liabilities 7.2 Bonds Payable and Convertible Bonds 核心詞匯Core Words and Expressions 知識擴展More KnowledgeChapter 8 Owners’Equity所有者權益 小案例Mini Case 正文Text 8.1 Contributed Capital 8.2 Retained Earnings 核心詞匯Core Words and Expressions 知識擴展More KnowledgeChapter 9 Performance經營成果 小案例Mini Case 正文Text 9.1 Income 9.2 Expenses 核心詞匯Core Words and Expressions 知識擴展More KnowledgeChapter 10 Financial Statement Analysis財務報表分析 小案例Mini Case 正文Text 10.1 Framework for Financial Statement Analysis 10.2 Techniques of Analysis 10.3 Ratio Anabrsis 核心詞匯Core Words and Expressions 知識擴展More Knowledge Part 3 Cost and Management Accounting成本與管理會計Chapter 11 Elements of Cost成本要素 小案例Mini Case 正文Text 11.1 Materials and Labor 11.2 Manufacturing Overheads 核心詞匯Core Words and Expressions 知識擴展More KnowledgeChapter 12 Costing Systems成本核算系統 小案例Mini Case 正文Text 12.1 Job Costing and Process Costing 12.2 Absorption and Marginal Costing 12.3 Activity Based Costing 核心詞匯Core Words and Expressions 知識擴展More KnowledgeChapter 13 Management Accounting管理會計 小案例Mini Case 正文Text 13.1 Standard Costing and Variance Analysis 13.2 Master Budgets 13.3 Performance Measurement 核心詞匯Core Words and Expressions 知識擴展More Knowledge Part 4 International Accounting國際會計Chapter 14 International Accounting Harmonization國際會計協調 小案例Mini Case 正文Text 14.1 Advantages of International Accounting Harmonization 14.2 Applicability of International Standards 14.3 Major International Organizations Promoting Accounting Harmonization 核心詞匯Core Words and Expressions 知識擴展More KnowledgeChapter 15 I nternational Accounting Standards Board國際會計 準則理事會 小案例Mini Case 正文Text 15.1 Organization ofInternational Accounting Standards Board 15.2 Framework for the Preparation and Presentation of Financial Statements 15.3 Core Standards by International Accounting StaJldards Committee 核心詞匯Core Words and Expressions 知識擴展More KnowledgeChapter 16 Special Accounting Treatments in Multinational Corporations 跨國公司的特殊業務會計處理 小案例Mini Case 正文Text 16.1 Foreign Currency Transactions and Translations 16.2 Business Combination and Consolidated Financial Statements 核心詞匯Core Words and Expressions 知識擴展More Knowledge Part 5 Audit審計Chapter 17 Audit Framework審計框架 小案例Mini Case 正文Text 17.1 Agency and Nature of Audit 17.2 Professional Ethics and Codes of Conduct 核心詞匯Core Words and Expressions 知識擴展More KnowledgeChapter 18 Collecting Audit Evidence收集審計證據 小案例Mini Case 正文Text 18.1 Risk Assessment 18.2 Internal Control Systems 18.3 Tests of Controls 核心詞匯Core Words and Expressions 知識擴展More KnowledgeChapter 19 External Audit Reports對外審計報告 小案例Mini Case 正文Text 19.1 Types of Audit Opinions and Audit Reports 19.2 Format and Content ofExternal Audit Reports 核心詞匯Core Words and Expressions 知識擴展More Knowledge參考文獻