Chapter 1 Introduction to Accounting
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
1.1 What is Accounting
1.2 The History and Development of Accounting
1.3 The Role of Accounting
1.4 The Qualitative Characteristics of Financial Information
1.5 Accounting Elements and Accounting Equation
1.6 Accounting Ethics
Chapter 2 Basic Accounting Strandrads
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
2.1 Accounting Underlying Assumption
2.2 Accounting Basis
2.3 Accounting Principles
Chapter 3 Recording Transactions
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
3.1 Types of Transactions
3.2 Source Document
3.3 Accounting Cycle
3.4 The Ledger Accounts
3.6 Double-Entry Accounting
3.7 Expanded Accounting Cycle
3.8 General Journal
3.9 Recording Transactions in a Journal
3.10 Posting from Journal to Ledger
3.11 Trial Balance
3.12 Correcting Errors
3.13 Use of Dollar Signs and Decimal Points
Chapter 4 Current and Non-current Asset
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
4.1 Basic Concepts of Asset
4.2 Current Asset
4.3 Non-current Asset
Chapter 5 Current and Non-current Liability
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
5.1 Basic Concepts of Liability
5.2 Current Liability
5.3 Non-current Liabilities
Chapter 6 Owner’s of Equity
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
6.1 Forms of Business Organization
6.2 Basic Concepts of stock
6.3 Ordinary Shares and Preference Shares
6.4 Dividend
6.5 Owner’s Equity
Chapter 7 Revenue and Expense
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
7.1 Revenue
7.2 Revenue from Sales
7.3 Common Types of Transaction
7.4 Construction Contract
7.5 Expense
Chapter 8 Basic Financial Statements
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
8.1 Statement of Financial Position
8.2 Income Statement
8.3 Statement of Cash Flow
Chapter 9 Financial Management
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
9.1 The Function of Financial Management
9.2 Working Capital Management
9.3 Investment Appraisal
9.4 Business Finance
Chapter 10 Audit and Assurance
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
10.1 Audit Framework and Regulation
10.2 Planning and Risk Assessment
10.3 Internal Control
10.4 Substantive Procedure
10.5 Review and Reporting
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