财务会计

Part A The context and purpose of financial reporting 财务报告的背景与目的
Chapter 1 Introduction to financial accounting 财务会计概述
Chapter 2 The regulatory framework 监管架构
Part B The qualitative characteristics of financial information 财务信息的性质特点
Chapter 3 The conceptual framework 财务报告概念框架
Part C The use of double-entry and accounting systems 复式记账的应用和会计系统
Chapter 4 Double-entry bookkeeping 复式记账法
Chapter 5 Accounting process 账务处理流程
Part D Recording transactions and events 经济业务和经济事项的会计记录
Chapter 6 Sales and purchases 销售与采购
Chapter 7 Inventory 存货
Chapter 8 Tangible non-current assets 非流动资产——固定资产
Chapter 9 Intangible non-current assets 非流动资产——无形资产
Chapter 10 Accrual and prepayments 应计和预付
Chapter 11 Irrecoverable debts and allowance for receivables 坏账及坏账准备
Chapter 12 Provision and contingencies 预计负债和或有事项
Chapter 13 Company equity（capital structure） 公司股权结构
Part E Preparing a trial balance 编制试算平衡表
Chapter 14 Trial balance 试算平衡表简介
Chapter 15 Petty cash and bank reconciliation 备用金和银行存款余额调节
Chapter 16 Control account and reconciliation 控制账户及调节
Part F Preparing basic financial statements 编制基本财务报表
Chapter 17 Year-end adjustments and financial statements 年终调整和财务报表
Chapter 18 Incomplete records 不完整会计记录
Chapter 19 Statement of cash flows 现金流量表
Chapter 20 Events after the reporting period 期后事项
Part G Preparing simple consolidated financial statements 编制合并财务报表
Chapter 21 Introduction to consolidation 合并财务报表简介
Chapter 22 Consolidated financial statement 合并财务报表
Part H Interpretation of financial statements 财务报表解读
Chapter 23 Analysis of financial statements 财务报表分析
附录1 ACCA-FA涉及的财务报告准则
附录2 中博教育企业简介