Unit 1 Introduction to accounting
第一章 会计导论
Learning objectives
1.Definition of accounting会计的概念
2.Accounting equation会计等式
3.Double entry bookkeeping复式记账法
4.GAAP一般公认会计原则"
5.IASs and IFRSs国际会计准则及国际财务报告准则
6.Assumptions and characteristics of financial statement财务报告的假设及
特征
6.1 Underlying assumptions基本假设
6.2 Qualitative characteristics of financial statement财务报告的质量特征
Key terms
Notes to the text
Self-Test Questions
Exercises
Unit 2 Accounting cycle I
第二章 会计循环I
Learning objectives
1.Documenting business transactions记录业务交易
1.1 External documentation外部凭证
1.2 Internal documentation内部凭证
2.Methods of payment付款方式
2.1 Cheque支票
2.2 Bank giro credit银行信贷转账
2.3 Bank draft银行汇票
2.4 Standing order自动转账
2.5 Direct debit直接划款
Key terms
Notes to the text
Self.Test Questions
Exercises
Unit 3 Accounting cycleⅡ
第三章 会计循环Ⅱ
Learning objectives
1.Books of prime entry原始账簿
1.1 Sales day book销售日记账
1.2 Purchases day book采购日记账
1.3 Cash book and petty cash book货币资金日记账及零用现金簿
1.4 Journal日记账
2.Ledger分类账
2.1 The nominal（general）ledger总分类账
2.2 The format of a ledger account账簿的格式
2.3 Control account控制账户
2.4 Personal account个别账户
2.5 Posting from the day books to ledger日记账结转至总账（分类账）
3.Trial balance试算平衡
3.1 Balance off accounts平衡账户
3.2 Collecting the balances on the ledger accounts归集账户余额
4.Financial statement财务报告
4.1 Statement of financial position财务状况表
4.2 Statement of comprehensive income综合收益表
Key terms
Notes to the text
Self.Test Questions
Exercises
Unit 4 Current assets
第四章 流动资产
Learning objectives
1.Cash and cash equivalent现金及现金等价物
2.Receivables应收款项
2.1 Definition定义
2.2 Allowance for doubtful account坏账准备
2.3 Irrecoverable debts written off核销坏账
3.Note receivable应收票据
3.1 Interest利息
3.2 Journal entries for note receivable应收票据会计记录
4.Inventory存货
4.1 Purchase cost and pricing method采购成本及计价方法
4.2 Measurement of inventory存货的计量
4.3 Cost of sales销货成本
Key terms
Notes to the text
Self-Test Questions
Exercises
Unit 5 Non-current assets I
第五章 非流动资产I
Learning objectives
1.Definition定义
2.Measurement计量
2.1 Initial measurement初始计量
2.2 Subsequent to initial measurement后续计量
3.Depreciation折旧
3.1 The straight line method直线法
3.2 Unit-of-production method产量法
3.3 The reducing balance method余额递减法
3.4 Sum of the digits method年数总和法
4.Disposal处置
4.1 Profit or loss on disposal处置损益
4.2 Journal entries for disposal处置会计分录
Key terms
Notes to the text
Self.Test Ouestions
Exercises
Unit 6 Non-current assetsⅡ
第六章 非流动资产Ⅱ
Learning objectives
1.Intangible assets无形资产
1.1 Research and development cost研究和开发成本
1.2 Amortization of development cost开发成本的摊销
2.Goodwill商誉
2.1 Definition定义
2.2 Purchased goodwill购入的商誉
3.Government grants政府补助
3.1 Introduction介绍
3.2 Measurement计量
4.Investment property投资性房地产
4.1 Introduction介绍
4.2 Measurement计量
5.Impairment of assets资产减值
5.1 Recognition确认
5.2 Indications of impairment减值迹象
5.3 Accounting treatment会计处理
6.Financial assets金融资产
6.1 Recognition确认
6.2 Measurement计量
Key terms
Notes to the text
Self.Test Questions
Exercises
Unit 7 Liabilities
第七章 负债
Learning objectives
1.Bank loans and overdrafts银行贷款和透支
2.Payables应付款项
2.1 Trade payables应付账款
2.2 Other payables其他应付款
2.3 Note payable应付票据
2.4 Accrued expense应付费用
2.5 ：Deferred income递延收益
3.Income taxes所得税
3.1 Current tax当期所得税
3.2 Deferred tax递延所得税
4.ProVisions and contingencies预计负债及或有事项
4.1 Provisions预计负债
4.2 Contingencies或有事项
5.FinanciaIliability金融负债
Key terms
Notes to the text
Self-Test Questions
Exercises
Unit 8 Shareholder's Equity
第八章 所有者权益
Lear。ning objectives
1.Or'dinary shares and preferred shares普通股和优先股
2.Share premium资本溢价
3.Revaluation surplus重估增值
4.Reserves公积
5.Retained earnings保留盈余
6.Dividends股，刚
7.Statement of changes in equity权益变动表
Key terms
Notes tO the text
Self-Test Questions
Exercises
Unit 9 Financial statement
第九章 财务报告
Learning objectives
1.Statement of financial position财务报告
1.1 The journal entries of main business transactions主要业务的会计
分录
1.2 Items in the statement of financial position财务状况表项目
2.Statement of comprehensive income综合收益表
2.1 Income收入
2.2 Cost of sale成本
2.3 Expense费用
2.4 Profit利润
3.Statement of cash flow现金流量表
3.1 Classification of cash flow现金流量分类
3.2 Direct and indirect method直接法和间接法
Key terms
Notes to the text
Self-Test Questions
Exercises
Appendix附录
Answer to Self-Test Questions and Exercises自测题及练习题答案
Reference参考文献
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