【本书目录】 Part 1 Accounting Principle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 核心词汇Core Words and Expressions 知识扩展More Knowledge Chapter 2 Accounting Concepts and Principles会计概念与原理 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 Chapter 3 Financial Statements财务报表 小案例Mini Case 正文Text 3.1 Balance Sheet 3.2 Income Statement and Statement of Changes in Equity 3.3 Statement of Cash F10WS 核心词汇Core Words and Expressions 知识扩展More Knowledge Chapter 4 The Accounting Cycle会计循环 小案例Mini Case 正文Text 4.1 Accounting Equation and Double—Entry Bookkeeping 4.2 Accounting Cycle 核心词汇Core Words and Expressions 知识扩展More Knowledge 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 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 …… Part 3 成本与管理会计 Part 4 国际会计 Part 5 审计 参考文献
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