Part 1Financial Accounting
CHAPTER1Introduction to Accounting3
1.1Accounting information and decision making4
1.2Financial accounting and managementaccounting6
1.3Globalization of accounting8
1.4The Conceptual Framework for FinancialReporting10
1.5Professional ethics in accounting13
SUMMARY15
KEY TERMS16
SELFEVALUATIONACTIVITIES17
CHAPTER2Business Transactions19
2.1Identifying business transactions andevents19
2.2The accounting equation and Doubleentrysystem22
2.3The accounting worksheet24
2.4Journals and ledgers28
2.5The trial balance32
2.6Accounting errors33
SUMMARY34
KEY TERMS36
SELFEVALUATIONACTIVITIES37
CHAPTER3Balance Sheet40
3.1Nature and purpose of the balance sheet40
3.2The definition and recognition of asset,liability and equity44
3.3Disclosure of elements on the balancesheet49
3.4Format and presentation of the balancesheet56
3.5Measurement of various assets58
3.6Accounting policy choices, estimates andjudgements64〖1〗〖2〗〖3〗會計英語CONTENTS〖3〗3.7Potential limitations of the balance sheet67
SUMMARY 68
KEY TERMS71
SELFEVALUATIONACTIVITIES73
CHAPTER4Statement of Profit or Loss80
4.1Purpose of measuring financialperformance80
4.2Accounting concepts for financialreporting83
4.3Effect of accounting policy choices,estimates and judgements
on financial statements89
4.4Measuring financial performance92
4.5Applying recognition criteria to incomeand expenses96
4.6Presenting the statement of profit orloss99
4.7The statement of comprehensive income104
4.8The statement of changes in equity105
SUMMARY108
KEY TERMS111
SELFEVALUATIONACTIVITIES112
CHAPTER5Statement of Cash Flows115
5.1The purpose and usefulness of astatement of cash flows115
5.2The main features of the statement ofcash flows119
5.3Preparing the statement of cash flows124
5.4Explanation of the statement of cashflows130
SUMMARY 131
KEY TERMS132
SELFEVALUATIONACTIVITIES132
CHAPTER6Analysis of Financial Statements135
6.1Assist financial statements users tomake decisions136
6.2Analytical methods138
6.3Profitability analysis149
6.4Asset efficiency analysis153
6.5Liquidity analysis156
6.6Capital structure analysis158
6.7Market performance analysis161
6.8Ratio interrelationships163
SUMMARY167
KEY TERMS170
SELFEVALUATIONACTIVITIES171
Part 2Management Accounting
CHAPTER 7Costing and Pricing179
7.1Role of cost information179
7.2Classification of costs181
7.3Cost allocation183
7.4Product cost of inventories191
7.5Pricing methods197
SUMMARY200
KEY TERMS201
SELFEVALUATIONACTIVITIES202
CHAPTER 8CostvolumeprofitAnalysis204
8.1Cost behavior204
8.2Breakeven analysis207
8.3Contribution margin ratio211
8.4Operating leverage213
8.5Relevant concepts for decision making216
SUMMARY226
KEY TERMS227
SELFEVALUATIONACTIVITIES228
CHAPTER 9Budgeting231
9.1Strategic planning and budgeting231
9.2Budgeting progress and types233
9.3Master budget236
9.4Cash budget241
SUMMARY246
KEY TERMS246
SELFEVALUATIONACTIVITIES247Part 3Financial Management
CHAPTER 10Capital Investment253
10.1The nature and scope of investmentdecisions253
10.2Accounting rate of return256
10.3Payback period258
10.4Net present value259
10.5Internal rate of return264
10.6Practical issues in making decisions268
SUMMARY271
KEY TERMS272
SELFEVALUATIONACTIVITIES272
CHAPTER 11Financing the Business275
11.1Sources of internal finance275
11.2Sources of external finance278
11.3Providing longterm financefor small businesses287
SUMMARY289
KEY TERMS290
SELFEVALUATIONACTIVITIES290
CHAPTER12Managing Working Capital292
12.1Definition of working capital292
12.2Managing inventories294
12.3Managing receivables303
12.4Managing cash309
12.5Managing trade payable316
12.6Working capital problems of small businesses318
SUMMARY320
KEY TERMS322
SELFEVALUATIONACTIVITIES322
Appendix324
MainReferences335第1篇財務(wù) 會 計
第1章會計概述3
1.1會計信息與決策 4
1.2財務(wù)會計與管理會計6
1.3會計全球化8
1.4財務(wù)報告概念框架10
1.5會計職業(yè)道德13
本章小結(jié)15
關(guān)鍵詞匯16
自測題及答案17
第2章會計循環(huán)19
2.1明確交易和事項19
2.2會計等式和復式記賬22
2.3會計工作底稿24
2.4日記賬和分類賬28
2.5試算平衡32
2.6會計差錯33
本章小結(jié)34
關(guān)鍵詞匯36
自測題及答案37
第3章資產(chǎn)負債表40
3.1資產(chǎn)負債表概述40
3.2資產(chǎn)、負債和所有者權(quán)益的確認44
3.3資產(chǎn)負債表要素的披露49
3.4資產(chǎn)負債表格式與列報56
3.5資產(chǎn)的計量58
3.6會計政策選擇、估計和判斷64〖1〗〖2〗〖3〗會計英語目錄〖3〗3.7資產(chǎn)負債表的局限性67
本章小結(jié)68
關(guān)鍵詞匯71
自測題及答案73
第4章?lián)p益表80
4.1損益表概述80
4.2財務(wù)報告中的重要概念83
4.3會計政策選擇、估計和判斷對財務(wù)報告的影響89
4.4經(jīng)營成果的計量92
4.5收入和費用的確認96
4.6損益表的列報99
4.7綜合收益表104
4.8所有者權(quán)益變動表105
本章小結(jié)108
關(guān)鍵詞匯111
自測題及答案112
第5章現(xiàn)金流量表115
5.1現(xiàn)金流量表概述115
5.2現(xiàn)金流量表的結(jié)構(gòu)119
5.3現(xiàn)金流量表的編制124
5.4現(xiàn)金流量表信息披露130
本章小結(jié)131
關(guān)鍵詞匯132
自測題及答案132
第6章財務(wù)報表分析135
6.1財務(wù)報表分析目的136
6.2財務(wù)報表分析方法138
6.3盈利能力分析149
6.4營運能力分析153
6.5償債能力分析156
6.6資本結(jié)構(gòu)分析158
6.7市場績效分析161
6.8財務(wù)比率間的聯(lián)系163
本章小結(jié)167
關(guān)鍵詞匯170
自測題及答案171
第2篇管理 會 計 第7章成本與價格179
7.1成本信息的作用179
7.2成本的分類181
7.3成本的分配183
7.4生產(chǎn)成本191
7.5定價方法197
本章小結(jié)200
關(guān)鍵詞匯201
自測題及答案202
第8章本—量—利分析204
8.1成本性態(tài)204
8.2保本點分析207
8.3邊際貢獻比率211
8.4經(jīng)營杠桿213
8.5決策中的成本應(yīng)用216
本章小結(jié)226
關(guān)鍵詞匯227
自測題及答案228
第9章預(yù)算編制231
9.1戰(zhàn)略規(guī)劃與預(yù)算231
9.2預(yù)算的程序與種類233
9.3全面預(yù)算236
9.4現(xiàn)金預(yù)算241
本章小結(jié)246
關(guān)鍵詞匯246
自測題及答案247
第3篇財務(wù) 管 理
第10章資本投資決策253
10.1投資決策概述253
10.2投資回報256
10.3投資回收期法258
10.4凈現(xiàn)值法259
10.5內(nèi)涵報酬率法264
10.6投資決策方法的應(yīng)用268
本章小結(jié)271
關(guān)鍵詞匯272
自測題及答案272
第11章融資275
11.1內(nèi)部融資275
11.2外部融資278
11.3小企業(yè)長期融資287
本章小結(jié)289
關(guān)鍵詞匯290
自測題及答案290
第12章營運資金管理292
12.1營運資金概述292
12.2存貨管理294
12.3應(yīng)收賬款管理303
12.4現(xiàn)金管理309
12.5應(yīng)付賬款管理316
12.6小企業(yè)營運資金管理318
本章小結(jié)320
關(guān)鍵詞匯322
自測題及答案322
附錄324
參考文獻335
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