推荐序前言Part 1Accounting Principle会计原理Chapter 1Accounting and Its Environment会计与环境小案例Mini Case正文Text11Nature and Content of Accounting12Objectives of Finan Reporting13Underlying Assumptions14Accounting Basis核心词汇Core Words and Expressions知识扩展More Knowledge问答题QuestionsChapter 2Accounting Concepts and Principles会计概念与原则小案例Mini Case正文Text21Qualitative Characteristics of Useful Accounting Information22Elements of the Finan Statements23Recognition and Measurement Principles核心词汇Core Words and Expressions知识扩展More Knowledge问答题QuestionsChapter 3Finan Statements财务报表小案例Mini Case正文Text31Statement of Finan Position32Statement of Comprehensive Income33Statement of Changes in Equity34Statement of Cash Flows核心词汇Core Words and Expressions知识扩展More Knowledge问答题Questions练习题ExercisesChapter 4The Accounting Cycle会计循环小案例Mini Case正文Text41Accounting Equation and DoubleEntry Bookkeeping42Accounting Cycle核心词汇Core Words and Expressions知识扩展More Knowledge问答题Questions练习题ExercisesPart 2Finan Accounting财务会计Chapter 5Current Assets流动资产小案例Mini Case正文Text51Cash and Current Receivables52Inventory核心词汇Core Words and Expressions知识扩展More Knowledge问答题Questions练习题ExercisesChapter 6Investments,Plant Assets and Intangibles投资、固定资产与无形资产小案例Mini Case正文Text61Investments in Equity and Debt Securities62Plant Assets and Intangibles核心词汇Core Words and Expressions知识扩展More Knowledge问答题Questions练习题ExercisesChapter 7Liabilities负债小案例Mini Case正文Text71Current Liabilities72Bonds Payable and Convertible Bonds核心词汇Core Words and Expressions知识扩展More Knowledge问答题Questions练习题ExercisesChapter 8Owners Equity所有者权益小案例Mini Case正文Text81Contributed Capital82Retained Earnings核心词汇Core Words and Expressions知识扩展More Knowledge问答题Questions练习题ExercisesChapter 9Performance经营成果小案例Mini Case正文Text91Income 92Expenses核心词汇Core Words and Expressions知识扩展More Knowledge问答题Questions练习题ExercisesChapter 10Finan Statement Analysis财务报表分析小案例Mini Case正文Text101Framework for Finan Statement Analysis102Techniques of Analysis103Ratio Analysis核心词汇Core Words and Expressions知识扩展More Knowledge问答题Questions练习题ExercisesPart 3Cost and Management Accounting成本与管理会计Chapter 11An Introduction to Cost terms and Concepts成本术语与概念介绍小案例Mini Case正文Text111Cost Objects and Cost Assignment112Elements of Cost113Materials and Labor114Manufacturing Overheads核心词汇Core Words and Expressions知识扩展More Knowledge问答题Questions练习题ExercisesChapter 12Costing Systems成本核算系统小案例Mini Case正文Text121Job Costing and Process Costing122Absorption and Marginal Costing123Activity Based Costing核心词汇Core Words and Expressions知识扩展More Knowledge问答题Questions练习题ExercisesChapter 13Management Accounting管理会计小案例Mini Case正文Text131Cost Behavior and CVP Analysis132Standard Costing and Variance Analysis133Master Budgets134Performance Measurement核心词汇Core Words and Expressions知识扩展More Knowledge问答题Questions练习题ExercisesPart 4International Accounting国际会计Chapter 14International Accounting Harmonization国际会计协调小案例Mini Case正文Text141Advantages of International Accounting Harmonization142Applicability of International Standards143Major International Organizations Promoting Accounting Harmonization核心词汇Core Words and Expressions知识扩展More Knowledge问答题QuestionsChapter 15International Accounting Standards Board国际会计准则理事会小案例Mini Case正文Text151Organization of International Accounting Standards Board152Conceptual Framework for Finan Reoprting15

本书与当前国际会计协调发展的趋势相适应，突出国际会计审计准则的最新进展。全书共分为5个部分，分别介绍了会计的基本概念和基本程序，国际会计准则下财务会计的基本处理方法，国际上常用的成本与管理会计方法，国际会计的内容及国际会计的协调发展，以及最新的国际审计准则下的审计基本框架。