目录 丛书总序 前言 PART 1 ACCOUNTING UNIT 1 Basic Accouting Chapter 1 Introduction to Accounting 2 1.1 Definition of Accounting 2 1.2 Profession of Accounting 2 1.3 Types of Accounting Information 4 1.4 Financial Accounting Measurement Bases 4 More Knowledge 7 Chapter 2 The Structure and Chart of Accounts 11 2.1 Account Title 11 2.2 The Structure of Accounts 15 More Knowledge 17 Chapter 3 The Accounting Equation and Double Entry Bookkeeping 18 3.1 Accounting Elements 18 3.2 The Accounting Equation 19 3.3 Double Entry 22 Chapter 4 Accounting Cycle ( I ) 25 4.1 The Journal and Journalizing Transactions 25 4.2 The Ledger and Posting Transactions 28 4.3 Preparing a Trial Balance 32 Chapter 5 Accounting Cycle ( I ) 38 5.1 Time Period Principle and the Need for Adjustments 38 5.2 Accrual Versus Cash Basis of Accounting 38 5.3 Prepare Adjusting Entries 39 5.4 The Adjusted Trial Balance and Preparation of Financial Statements 43 5.5 The Worksheet 46 5.6 Closing Entries 49 5.7 The Post-closing Trial Balance 51 5.8 The Steps in the Accounting Cycle 52 Chapter 6 Basic Financial Statements 60 6.1 Statement of Profit or Loss and Comprehensive Income 60 6.2 Statement of Changes in Owners’ Equity 61 6.3 Statement of Financial Position 61 6.4 Statement of Cash Flows 63 UNIT 2 Financial Accounting Chapter 7 Cash 67 7.1 Natures of Cash 67 7.2 Control of Cash 68 7.3 Bank Reconciliation 71 Chapter 8 Accounts Receivable 77 8.1 Nature of Accounts Receivable 77 8.2 Sales Discounts 77 8.3 Sales Returns 78 8.4 Accounting for Bad Debt Expense 78 Chapter 9 Inventory 85 9.1 Nature of Inventory 85 9.2 Perpetual and Periodic Inventory Systems 86 9.3 Inventory Cost Flow Methods 86 Chapter 10 Fixed Assets 91 10.1 Definition of Fixed Assets 91 10.2 Acquisition of Fixed Assets 91 10.3 Depreciation of Fixed Assets 91 10.4 Disposal of Fixed Assets 95 Chapter 11 Intangible Assets 98 11.1 Definition of Intangible Assets 98 11.2 Various Intangible Assets 98 11.3 Acquisition of Intangible Assets 99 11.4 Amortization of Intangible Assets 100 Chapter 12 Liabilities 102 12.1 Definition of Liabilities 102 12.2 Classification of Liabilities 102 12.3 Determinable Liabilities 102 Chapter 13 Owners9 Equity 119 13.1 Forms of Business Organization 119 13.2 Sole Proprietorships and Partnerships Accounting 120 13.3 Corporation Accounting 131 Chapter 14 Income and Expenses 142 14.1 Contents of Income 142 14.2 Accounting for Revenue 142 14.3 Accounting for Expenses 144 Chapter 15 Financial Statements ( I ) 147 15.1 Statement of Financial Position 147 15.2 Statement of Profit or Loss and Other Comprehensive Income 158 Chapter 16 Financial Statements ( I ) 170 16.1 Statement of Cash Flows 170 16.2 The Statement of Changes in Equity 178 PART 2 FINANCE Chapter 17 Overview of Finance 182 17.1 The Main Content of Financial Management 182 17.2 Targets of Financial Management 185 17.3 The Major Tasks of the Financial Manager 187 Chapter 18 Time Value of Money 190 18.1 Relationship to the Payment Decision 190 18.2 Future Value and Present Value of Single Amount 190 18.3 Future and Present Value of Annuity 192 18.4 Determining of Annuity Value 195 Chapter 19 Interest Rates 197 19.1 Historical Interest Rates 197 19.2 Reasons for Interest Rate Changes 198 19.3 Interest Rates Quotes 199 19.4 Converting an APR to an EAR 199 19.5 Inflation and Real Versus Nominal Rates 199 19.6 Risk and Taxes 200 19.7 Market Interest Rates Model 200 Chapter 20 Debt Financing 202 20.1 Short-term Debt Financing 202 20.2 Long-term Debt Financing 203 Chapter 21 Equity Financing 207 21.1 The Concepts of Equity Financing 207 21.2 The Advantages and Disadvantages 207 21.3 Factors Considered for Choosing a Method of Financing 208 21.4 Sources of Equity Financing 208 21.5 Methods of Equity Financing 209 Chapter 22 Capital Budgeting ( I ) 212 22.1 Importance of Capital Budgeting 212 22.2 Process and Principles of Capital Budgeting 212 22.3 Incremental Cash Flows of Project 213 More Knowledge 215 Chapter 23 Capital Budgeting ( I ) 216 23.1 Capital Budgeting Decision Criteria 216 23.2 Payback Period (PP) 216 23.3 Net Present Value (NPV) 217 23.4 Internal Rate of Return (IRR) 217 Chapter 24 Working Capital Management 219 24.1 Working Capital Terminology 219 24.2 Cash Management 220 24.3 Accounts Receivable Management 221 24.4 Inventory Management 222 More Knowledge 225 Chapter 25 Distribution of Profits 227 25.1 The Basic Theory of Dividend Policy 227 25.2 Dividend Theory 228 25.3 Factors Influencing the Dividend Decision 230 25.4 Dividend Policy 232 More Knowledge 235 Chapter 26 Financial Planning 237 26.1 The Objective of Financial Planning 237 26.2 The Benefits of Financial Planning 237 26.3 Important Elements in Financial Planning 238 26.4 The Financial Planning Model 239 26.5 Links Between Long-term and Short-term Financing Decisions 240 More Knowledge 245 Chapter 27 Analyzing Financial Statements 246 27.1 The Broad Categories of Ratios 246 27.2 Profitability and Return on Capital 249 27.3 Liquidity, Gearing/Leverage and Working Capital 250 27.4 Efficiency Ratios：Control of Receivables and Inventories 253 27.5 Shareholders’ Investment Ratios 255
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