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 …… 第五章 非流动资产Ⅰ 第六章 非流动资产Ⅱ 第七章 负债 第八章 所有者权益 第九章 财务报告 附录 自测题及练习题答案 参考文献
