Part 1 Accounting Principles会计原理 Chapter 1 Accounting and Its Environment会计与环境 小案例Mini Case 正文Text 1.1 Nature and Content of Accounting 1.2 Objectives of Financial Reporting 1.3 Underlying Assumptions 1.4 Accounting Basis 1.5 The Influences of Modern Technologies on Accounting Professional 核心词汇Core Words and Expressions 知识扩展More Knowledge 问答题Questions Chapter 2 Accounting Concepts and Principles会计概念与原则 小案例Mini Case 正文Text 2.1 Qualitative Characteristics of Useful Accounting Information 2.2 Elements of the Financial Statements 2.3 Recognition and Measurement Principles 核心词汇Core Words and Expressions 知识扩展More Knowledge 问答题Questions Chapter 3 Financial Statements财务报表 小案例Mini Case 正文Text 3.1 Statement of Financial Position 3.2 Statement of Comprehensive Income 3.3 Statement of Changes in Equity 3.4 Statement of Cash Flows 核心词汇Core Words and Expressions 知识扩展More Knowledge 问答题Questions 练习题Exercises Chapter 4 Accounting Cycle会计循环 小案例Mini Case 正文Text 4.1 Accounting Equation and Double-Entry Bookkeeping 4.2 The Accounting Cycle 核心词汇Core Words and Expressions 知识扩展More Knowledge 问答题Questions 练习题Exercises Part 2 Financial Accounting财务会计 Chapter 5 Current Assets流动资产 小案例Mini Case 正文Text 5.1 Cash and Current Receivables 5.2 Inventory 核心词汇Core Words and Expressions 知识扩展More Knowledge 问答题Questions 练习题Exercises Chapter 6 Investments，Plant Assets and Intangibles投资、固定资产与无形资产 小案例Mini Case 正文Text 6.1 Investments in Equity and Debt Securities 6.2 Plant Assets and Intangibles 核心词汇Core Words and Expressions 知识扩展More Knowledge 问答题Questions 练习题Exercises Chapter 7 Liabilities负债 小案例Mini Case 正文Text 7.1 Current Liabilities 7.2 Bonds 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Exercises Chapter 8 Owners Equity所有者权益 小案例Mini Case 正文Text 8.1 Contributed Capital 8.2 Retained Earnings 核心词汇Core Words and Expressions 知识扩展More Knowledge 问答题Questions 练习题Exercises Chapter 9 Performance经营成果 小案例Mini Case 正文Text 9.1 Income 9.2 Expenses 核心词汇Core Words and Expressions 知识扩展More Knowledge 问答题Questions 练习题Exercises Chapter 10 Financial Statement Analysis财务报表分析 小案例Mini Case 正文Text 10.1 Framework of Financial Statement Analysis 10.2 Techniques of Analysis 10.3 Ratio Analysis 核心词汇Core Words and Expressions 知识扩展More Knowledge 问答题Questions 练习题Exercises Part 3 Cost and Management Accounting成本与管理会计 Chapter 11 An Introduction to Cost terms and Concepts成本术语与概念介绍 小案例Mini Case 正文Text 11.1 Cost Objects and Cost Assignments 11.2 Elements of Cost 11.3 Materials and Labor 11.4 Manufacturing Overheads 核心词汇Core Words and Expressions 知识扩展More Knowledge 问答题Questions 练习题Exercises Chapter 12 Costing Systems成本核算系统 小案例Mini Case 正文Text 12.1 Job Costing and Process Costing 12.2 Absorption and Marginal Costing 12.3 Activity-Based Costing 核心词汇Core Words and Expressions 知识扩展More Knowledge 问答题Questions 练习题Exercises Chapter 13 Management Accounting管理会计 小案例Mini Case 正文Text 13.1 Cost Behavior and CVP Analysis 13.2 Standard Costing and Variance Analysis 13.3 Master Budgets 13.4 Performance Measurement 核心词汇Core Words and Expressions 知识扩展More Knowledge 问答题Questions 练习题Exercises Part 4 International Accounting国际会计 Chapter 14 International Accounting Harmonization国际会计协调 小案例Mini Case 正文Text 14.1 Advantages of International Accounting Harmonization 14.2 Applicability of Interna
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