会计学原理(立信英文版会计专业系列教材)
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浙江嘉兴
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作者曲晓辉//尹淳皙//金孝珍
出版社立信会计
ISBN9787542930194
出版时间2011-09
装帧其他
开本其他
定价49元
货号2098964
上书时间2024-12-05
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导语摘要
ThegoaloftheInternationalAccountingStandardsBoard(IASB)istohaveonesetofhigh-qualityaccountingstandardswhichareuniformlyusedbybusinessfirmsallovertheworld.Thedreamseemsnotsofarfrombeingfulfilledbecauseabout120countrieshavealreadyadoptedorconvergedtointernationalfinancialreportingstandards(IFRS)throughouttheworld.ThankstotherapidadoptionoforconvergencetowardtheIFRSs,moreandmoreaccountingcoursesareofferedacrossthecountriestoteachoraccommodatetheIFRSs.ItistimelytohaveanintroductoryaccountingbookinEnglishreflectingthemostupdatedconceptualbaseandprincipalguidanceoftheIFRSswithkeyterminologiesinChinese.
作者简介
HyodinKimisanAssistantProfessorofAccountingatJeonjuUniversity(Korea).SheholdsaPh.D.inaccountingfromChonnamNationalUniversity.ShewonaCanadianGovernmentsupportedPost-DoctoralResearchFellowandspentoneyearatYorkUniversityinToronto,doingresearchandteachingsomeaccountingcourses.ArticlesbyProfessorKimhaveappearedintheJournalofInternationalFinanceandEconomies,AcademyofAccountingandFinancialStudiesJournal,theKoreanAccountingReuiew,theKoreanManagementReuiew,andotherinternationalandKoreanacademicjournals.MostofthearticlespublishedbyProfessorKimareempiricalstudiesexaminingearningsmanagementpracticesandvalue-relevanceoffinancialreportinginthestockmarkets.Someofherresearchpapersalsoempiricallyexaminedtherelationshipbetweencorporategovernanceandfinancialreporting.ShewonabestdissertationawardfromtheKoreanAccountingAssociationinJune2008andabestpaperawardfromtheKoreanAccountingInformationAssociationinNovember,2008.SoonSukYoonisSamil(PriceWaterhouseCoopers)DistinguishedProfessorofAccountingatChonnamNationalUniversity(Korea).HeholdsaPh.D.inaccountingfromtheUniversityofWisconsinMadison.ArticlesbyProfessorYoonhaveappearedintheJournalofBusiness,Finance&Accounting,InternationalJournalofAccounting,theKoreanAccountingReview,theKoreanManagementReview,Asian-PacificJournalofAccounting,andotherinternationalandKoreanacademicjournals.MostofthearticlespublishedbyProfessorYoonareempiricalonesexaminingearningsmanagementpracticesandvalue-relevanceoffinancialreportinginthestockmarkets.Someofhisresearchpapersalsoexaminedtherelationshipbetweencorporategovernanceandfinancialreporting.ProfessorYoonisalsoanauthorofmanywell-knownaccountingbooksinKoreaincludingIFRSIntermediateFinancialAccounting.HehasservedonnumerouscommitteesoftheKoreanAccountingAssociation,mostnotablyasapresident.HealsohasservedasaboardmemberattheKoreanAccountingStandardsBoardforfouryears.Hehasbeentherecipientsofnumerousoutstandingpaperorresearchawardsfromvariousaccountingacademicorganizationsandfromtheuniversityheisaffiliatedwith.XiaohuiQuisaMinjiangDistinguishedProfessorofAccountingatXiamenUniversity(China).SheholdsaPh.D.inaccountingfromXiamenUniversity.ArticlesbyProfessorQuhaveappearedinjournalssuchastheInternationalJournalofAccountiny,FrontiersofBusinessResearchinChina,TheAccountingResearch(China),TheChinaAceountin9Review.HerresearchpapershavebeenacceptedbyTheAAAAnnualMeeting,IAAERWorldCongressofAccountingEducatorsandResearchers,TheIllinoisInternationalAccountingSymposium,KoreanAccountingAssociationAnnualInternationalConference,TheAsian-PacificConferenceonInternationalAccountingIssues,etc.MostofrecentpapersbyProfessorQuaremeasuringaccountingstandardsconvergence,examiningconvergedstandards'implementation,andcompulsoryinstitutionalchangeandearningsconservatism.ProfessorQuisalsoanauthorofmanywell-knownaccountingbooksinChinaincludingAdvancedFinancialAccounting,ContemporaryFinancialAccountinginChina,andResearchonAccountingStandards.Shehasservedonnumerousacademicjournals,suchasbeingeditorialadvisorforAccountingEducation:Aninternationaljournal(IAAERofficialjournal),editorialboardmemberforChinaAccountingandFinanceReview,andfounderandchiefeditorforContemporaryAccountingReview.ShealsoservedonChineseAccountingProfessorsAssociationasapresident.ShehasservedasadvisorforChineseAccountingStandardsCommittee.ShehasbeentherecipientofnumerousoutstandingpapersorresearchawardsfromvariousaccountingacademicandgovernmentorganizationssuchasAccountingSocietyofChina,FulbrightResearchScholarAwardofthestatesandawardfromtheStateCouncilofChina.
目录
Chapter1 INTRODUCTION TO FINANCIAL ACCOUNTING
1.1 SCOPE AND PURPOSE OF FINANCIAL ACCOUNTING
1.2 OTHER BRANCHES OF ACCOUNTING
1.3 ACCOUNTING CAREER OPPORTUNITIES
1.4 TYPES OF BUSINESS ENTITY
1.5 BUSINESS ACTIVITIES
1.6 UNDERLYING CONCEPTS OF FINANCIAL ACCOUNTING
1.7 THE ACCOUNTING EQUATION
QUESTIONS
EXERCISES
Chapter2 FINANCIAL STATEMENTS
2.1 INTRODUCTION
2.2 CASH BASIS VERSUS ACCRUAL BASIS OF ACCOUNTING
2.3 INCOME STATEMENT
2.4 STATEMENT OF FINANCIAL POSITION
2.5 CLASSIFIED FINANCIAL STATEMENTS
QUESTIONS
EXERCISES
Chapter3 RECORDING TRANSACTIONS
3.1 INTRODUCTION
3.2 ACCOUNTING CYCLE
3.3 THE ACCOUNT
3.4 TWO ACCOUNTING BOOKS: JOURNAL AND LEDGER
3.5 CHART OF ACCOUNTS
3.6 RECORDING TRANSACTIONS
3.7 TRIAL BALANCE
QUESTIONS
EXERCISES
Chapter4 ADJUSTING AND CLOSING ENTRIES
4.1 INTRODUCTION
4.2 PREPAID EXPENSES
4.3 UNEARNED REVENUES
4.4 TWO WAYS OF RECORDING DEFERRALS
4.5 ACCRUED EXPENSES
4.6 ACCRUED REVENUES
4.7 DEPRECIATION
4.8 CLOSING ENTRIES
4.9 POST-CLOSING TRIAL BALANCE
QUESTIONS
EXERCISES
Chapter5 PREPARATION OF FINANCIAL STATEMENTS
5.1 INTRODUCTION
5.2 WORKSHEET FOR A SERVICE FIRM
5.3 PREPARATION OF FINANCIAL STATEMENTS
5.4 AFTER THE FINANCIAL STATEMENTS ARE PREPARED
QUESTIONS
EXERCISES
Chapter6 ACCOUNTING FOR MERCHANDISING FIRMS
6.1 INTRODUCTION
6.2 INVENTORY RECORDING SYSTEM
6.3 ACCOUNTING FOR THE PURCHASES OF MERCHANDISE
6.4 ACCOUNTING FOR THE SALE OF MERCHANDISE
6.5 ADJUSTING AND CLOSING ENTRIES FOR MERCHANDISING FIRMS
6.6 WORKSHEET FOR MERCHANDISING FIRMS
6.7 FINANCIAL STATEMENTS FOR MERCHANDISING FIRMS
QUESTIONS
EXERCISES
Chapter7 INTERNAL CONTROL AND CASH
7.1 INTRODUCTION
7.2 FRAUD
7.3 INTERNAL CONTROL
7.4 CASH CONTROLS
7.5 BANK RECONCILIATION
7.6 REPORTING CASH
QUESTIONS
EXERCISES
Chapter8 INVENTORIES
8.1 INTRODUCTION
8.2 DETERMINING THE OWNERSHIP OF GOODS
8.3 COST-BASED INVENTORY VALUATION METHODS
8.4 OTHER INVENTORY VALUATION METHODS
QUESTIONS
EXERCISES
Chapter9 RECEIVABLES AND PAYABLES
9.1 INTRODUCTION
9.2 TYPES OF RECEIVABLES AND PAYABLES
9.3 RECOGNIZING AND VALUING ACCOUNTS RECEIVABLE
9.4 METHODS OF ESTIMATING UNCOLLECTIBLE ACCOUNTS
9.5 WRITE-OFF A CUSTOMER'S ACCOUNT
9.6 SUBSEQUENT RECOVERY OF WRITTEN-OFF RECEIVABLES
9.7 PROMISSORY NOTES
9.8 DISCOUNTING A NOTE RECEIVABLE
9.9 NOTES PAYABLE
QUESTIONS
EXERCISES
Chapter10 PLANT ASSETS AND INTANGIBLE ASSETS
10.1 PLANT ASSETS
10.2 DETERMING THE COST OF PLANT ASSETS
10.3 EXPENDITURES DURING USEFUL LIFE
10.4 DEPRECIATION
10.5 MEASUREMENT AFTER RECOGNITION
10.6 DISPOSAL OF PLANT ASSETS
10.7 IMPAIRMENTS
10.8 INTANGIBLE ASSETS
10.9 ACCOUNTING FOR INTANGIBLE ASSETS
QUESTIONS
EXERCISES
Chapter11 LIABILITIES
11.1 INTRODUCTION
11.2 CURRENT LIABILITIES
11.3 NON-CURRENT LIABILITIES
11.4 BONDS PAYABLE
11.5 PROVISION AND WARRANTY LIABILITIES
QUESTIONS
EXERCISES
Chapter12 SHAREHOLDERS' EQUITY
12.1 INTRODUCTION
12.2 TERMINOLOGY
12.3 TYPES OF SHARES
12.4 SHAREHOLDERS' EQUITY
12.5 ISSUANCE OF SHARES
12.6 TREASURY SHARES
12.7 DIVIDENDS
12.8 SHARE SPLIT
12.9 RETAINED EARNINGS
QUESTIONS
EXERCISES
Chapter13 INVESTMENTS
13.1 INTRODUCTION
13.2 ACCOUNTING FOR INVESTMENTS IN DEBT SECURITIES
13.3 ACCOUNTING FOR INVESTMENTS IN EQUITY SECURITIES
13.4 VALUING AND REPORTING INVESTMENTS
13.5 PRESENTATION OF INVESTMENTS IN THE FINANCIAL
STATEMENTS
QUESTIONS
EXERCISES
Chapter14 STATEMENT OF CASH FLOWS
14.1 THE PURPOSE OF THE STATEMENT OF CASH FLOWS
14.2 CASH FLOWS BY ACTIVITIES
14.3 TYPES OF CASH INFLOWS AND OUTFLOWS
14.4 PREPARATION OF THE STATEMENT OF CASH FLOWS
14.5 THE INDIRECT METHOD
14.6 THE DIRECT METHOD
QUESTIONS
EXERCISES
Terminology
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