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內容簡介,圖書目錄,作者簡介,
內容簡介
圖書目錄
2．6 The Worksheet
2．7 Closing
2．8 The Accounting Cycle Summary
2．9 Classification of Statement of Financial Position Items
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 3 Current Assets
3．1 Cash
3．2 Fair Value through Profit or Loss Investments
3．3 Notes Receivable
3．4 Accounts Receivable
3．5 Inventories
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 4 Non-current Assets
4．1 Fixed Assets
4．2 Natural Resources
4．3 Intangible Assets
4．4 Impairment of Fixed Assets
4．5 Long-term Investments
4．6 Impairment of Long-term Investments
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 5 Liabilities
5．1 Current Liabilities
5．2 Non-current Liabilities
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 6 Owners' Equity
6．1 Forms of Organization
6．2 Stockholders' Rights
6．3 Accounting for Stock Issues
6．4 Treasury Stock
6．5 Preferred Stock
6．6 Dividends and Stock Splits
6．7 Accounting for Retained Earnings
6．8 Statement Presentation and Analysis
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 7 Revenue and Expense Recognition and Income Statement Presentation
7．1 Revenue Recognition Concepts
7．2 Revenue Recognition at Delivery
7．3 Revenue Recognition before Delivery
7．4 Revenue Recognition after Delivery
7．5 Long-term Contracts
7．6 Revenue Recognition for Service Sales
7．7 Recognition of Gains and Losses
7．8 Expense Recognition
7．9 Presentation of the Income Statement
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 8 Statement of Cash Flows and Financial Statement Analysis
8．1 Cash and Cash Equivalents
8．2 Classification of Cash Receipts and Cash Payments
8．3 Preparing Statement of Cash Flows——Direct Method
8．4 Preparing Statement of Cash Flows——Indirect Method
8．5 Determining Cash Flows from Investing Activities
8．6 Determining Cash Flows from Financing Activities
8．7 Presenting the Information in the Form of the Statement of Cash Flows
8．8 Usefulness of the Statement of Cash Flows
8．9 Financial Statement Analysis： Vertical and Horizontal
8．1 0Ratio Analysis
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Appendix
1． Balance Sheet
2． Income Statement
3． Statement of Changes in Owners' Equity
4． Statement of Cash Flows
5． The Disclosure of Supplementary Information to Statement of Cash Flows
6． Disclosure of Information and Accounts Required
7． VAT Return Form
8． Consumption Tax Return Form
9． Annual Return Form of the People's Republic of China on Corporate Income Tax
10． Individual Income Tax Return Form
作者簡介
葉建芳，博士，上海財經大學教授、博導，中國註冊會計師、澳大利亞註冊會計師，美國康乃狄克大學、華盛頓聖路易斯大學訪問學者。主要從事國際會計和財務會計教學和研究。在“Journal of Accounting，Auditing and Finance”、“Journal of Business，Financa and Accounting”、《管理世界》、《會計研究》、《審計研究》、《財經研究》和《稅務研究》等雜誌發表論文多篇。
孫紅星，上海財經大學講師，加拿大註冊會計師，英國南安普頓大學訪問學者，從事會計英語教學。
葉建平，浙江工商大學副教授，被評為浙江工商大學十佳教師之一，從事英美語言文學教學和研究。
