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(huì)計(jì)英語(yǔ)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(cái)務(wù) 會(huì) 計(jì)
第1章會(huì)計(jì)概述3
1.1會(huì)計(jì)信息與決策 4
1.2財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)6
1.3會(huì)計(jì)全球化8
1.4財(cái)務(wù)報(bào)告概念框架10
1.5會(huì)計(jì)職業(yè)道德13
本章小結(jié)15
關(guān)鍵詞匯16
自測(cè)題及答案17
第2章會(huì)計(jì)循環(huán)19
2.1明確交易和事項(xiàng)19
2.2會(huì)計(jì)等式和復(fù)式記賬22
2.3會(huì)計(jì)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(huì)計(jì)差錯(cuò)33
本章小結(jié)34
關(guān)鍵詞匯36
自測(cè)題及答案37
第3章資產(chǎn)負(fù)債表40
3.1資產(chǎn)負(fù)債表概述40
3.2資產(chǎn)、負(fù)債和所有者權(quán)益的確認(rèn)44
3.3資產(chǎn)負(fù)債表要素的披露49
3.4資產(chǎn)負(fù)債表格式與列報(bào)56
3.5資產(chǎn)的計(jì)量58
3.6會(huì)計(jì)政策選擇、估計(jì)和判斷64〖1〗〖2〗〖3〗會(huì)計(jì)英語(yǔ)目錄〖3〗3.7資產(chǎn)負(fù)債表的局限性67
本章小結(jié)68
關(guān)鍵詞匯71
自測(cè)題及答案73
第4章?lián)p益表80
4.1損益表概述80
4.2財(cái)務(wù)報(bào)告中的重要概念83
4.3會(huì)計(jì)政策選擇、估計(jì)和判斷對(duì)財(cái)務(wù)報(bào)告的影響89
4.4經(jīng)營(yíng)成果的計(jì)量92
4.5收入和費(fèi)用的確認(rèn)96
4.6損益表的列報(bào)99
4.7綜合收益表104
4.8所有者權(quán)益變動(dòng)表105
本章小結(jié)108
關(guān)鍵詞匯111
自測(cè)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(cè)題及答案132
第6章財(cái)務(wù)報(bào)表分析135
6.1財(cái)務(wù)報(bào)表分析目的136
6.2財(cái)務(wù)報(bào)表分析方法138
6.3盈利能力分析149
6.4營(yíng)運(yùn)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(chǎng)績(jī)效分析161
6.8財(cái)務(wù)比率間的聯(lián)系163
本章小結(jié)167
關(guān)鍵詞匯170
自測(cè)題及答案171
第2篇管理 會(huì) 計(jì) 第7章成本與價(jià)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(jià)方法197
本章小結(jié)200
關(guān)鍵詞匯201
自測(cè)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(diǎn)分析207
8.3邊際貢獻(xiàn)比率211
8.4經(jīng)營(yíng)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(cè)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(cè)題及答案247
第3篇財(cái)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(bào)256
10.3投資回收期法258
10.4凈現(xiàn)值法259
10.5內(nèi)涵報(bào)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(cè)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(zhǎng)期融資287
本章小結(jié)289
關(guān)鍵詞匯290
自測(cè)題及答案290
第12章營(yíng)運(yùn)資金管理292
12.1營(yíng)運(yùn)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(yíng)運(yùn)資金管理318
本章小結(jié)320
關(guān)鍵詞匯322
自測(cè)題及答案322
附錄324
參考文獻(xiàn)335
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