立信英文版会计专业系列教材：会计学原理

图书标准信息

• 作者 曲晓辉 著
• 出版社 立信会计出版社
• 出版时间 2011-09
• 版次 1
• ISBN 9787542930194
• 定价 49.00元
• 装帧 平装
• 开本 16开
• 纸张 胶版纸
• 页数 395页
• 字数 450千字
• 正文语种 英语

【内容简介】

ThegoaloftheInternationalAccountingStandardsBoard（IASB）istohaveonesetofhigh-qualityaccountingstandardswhichareuniformlyusedbybusinessfirmsallovertheworld.Thedreamseemsnotsofarfrombeingfulfilledbecauseabout120countrieshavealreadyadoptedorconvergedtointernationalfinancialreportingstandards（IFRS）throughouttheworld.ThankstotherapidadoptionoforconvergencetowardtheIFRSs，moreandmoreaccountingcoursesareofferedacrossthecountriestoteachoraccommodatetheIFRSs.ItistimelytohaveanintroductoryaccountingbookinEnglishreflectingthemostupdatedconceptualbaseandprincipalguidanceoftheIFRSswithkeyterminologiesinChinese.

【作者简介】

XiaohuiQuisaMinjiangDistinguishedProfessorofAccountingatXiamenUniversity（China）.SheholdsaPh.D.inaccountingfromXiamenUniversity.HerresearchpapershavebeenacceptedbyTheAAAAnnualMeeting，IAAERWorldCongressofAccountingEducatorsandResearchers.TheIllinoisInternationalAccountingSymposium，KoreanAccountingAssociationAnnualInternational
Conference.TheAsian-PacificConferenceonInternationalAccountingIssues.etc.MostofrecentpapersbyProfessorQuaremeasuringaccountingstandardsconvergence，examiningconvergedstandards’implementation，andcompulsoryinstitutionalchangeandearningsconservatism.ProfessorQuisalsoanauthorofmanywell-knownaccountingbooksinChinaincludingAdvancedFinancialAccounting，ContemporaryFinancialAccountinginChina，andResearchonAccountingStandards.Shehasservedonnumerousacademicjournals，suchasbeingeditorialadvisorforAccountingEducation:Aninternationaljournal（IAAERofficialjournal），editorialboardmemberforChinaAccountingandFinanceReview，andfounderandchiefeditorforContemporaryAccountingReview.ShealsoservedonChineseAccountingProfessorsAssociationasapresident.ShehasservedasadvisorforChineseAccountingStandardsComrruttee.ShehasbeentherecipientofnumerousoutstandingpapersorresearchawardsfromvariousaccountingacademicandgovernmentorganizationssuchasAccountingSocietyofChina.FulbrightResearchScholarAwardofthestatesandawardfromtheStateCouncilofChina.
SoonSukYoonisSamil（PriceWaterhouseCoopers）istinguished
ProfessorofAccountingatChonnamNationalUniversity（Korea）.HeholdsaPh.D.inaccountingfromtheUniversityofWisconsinMadison.ArticlesbyProfessorYoonhaveappearedintheJournalofBusiness，Finance&Accounting，InternationalJournalofAccounting，theKoreanAccountingReview，theKoreanManagementReview，Asian-PaefieJournalofAccounting，andotherinternationalandKoreanacademicjoumals.MostofthearticlespublishedbyProfessorYoonareempiricalonesexaminingearningsmanagementpracticesandvalue-relevanceoffinancialreportinginthestockmarkets.Someofhisresearchpapersalsoexaminedtherelationshipbetweencorporategovernanceandfinancialreporting.ProfessorYoonisalsoanauthorofmanywell-knownaccountingbooksinKoreaincludingIFRSIntermediateFinancialAccounting.HehasservedonnumerouscommitteesoftheKoreanAccountingAssociation，mostnotablyasapresident.HealsohasservedasaboardmemberattheKoreanAccountingStandardsBoardfor
fouryears，Hehasbeentherecipientsofnumerousoutstandingpaperorresearchawardsfromvariousaccountingacademicorganizationsandfromtheuniversityheisaffiliatedwith.
HyoJinKimisanAssistantProfessorofAccountingateonjuUniversity（Korea）.SheholdsaPh.D.inaccountingfromChonnamNationalUniversity.ShewonaCanadianGovernmentsupportedPost-DoctoralResearchFellowandspentoneyearatYorkUniversityinToronto，doingresearchandteachingsomeaccountingcourses.ArticlesbyProfessorKimhaveappearedintheJournalofInternationalFinanceandEconomics，AcademyofAccountingandFinancialStudiesJournal，theKoreanAccountngReuiew，theKoreanManagementReview，andotherinternationalandKoreanacademicjournals.MostofthearticlespublishedbyProfessorKimareempiricalstudiesexaminingearningsmanagementpracticesandvalue-relevanceoffinancialreportinginthestockmarkets.Someofherresearchpapersalsoempiricallyexaminedtherelationshipbetweencorporategovernanceandfinancialreporting.
ShewonabestdissertationawardfromtheKoreanAccountingAssociationinJune2008andabestpaperawardfromtheKoreanAccountingInformationAssociationinNovember，2008.

【目录】

Chapter1INTRODUCTIONTOFINANCIALACCOUNTING
1.1SCOPEANDPURPOSEOFFINANCIALACCOUNTING
1.2OTHERBRANCHESOFACCOUNTING
1.3ACCOUNTINGCAREEROPPORTUNITIES
1.4TYPESOFBUSINESSENTITY
1.5BUSINESSACTIVITIES
1.6UNDERLYINGCONCEPTSOFFINANCIALACCOUNTING
1.7THEACCOUNTINGEQUATION
QUESTIONS
EXERCISES

Chapter2FINANCIALSTATEMENTS
2.1INTRODUCTION
2.2CASHBASISVERSUSACCRUALBASISOFACCOUNTING
2.3INCOMESTATEMENT
2.4STATEMENTOFFINANCIALPOSITION
2.5CLASSIFIEDFINANCIALSTATEMENTS
QUESTIONS
EXERCISES

Chapter3RECORDINGTRANSACTIONS
3.1INTRODUCTION
3.2ACCOUNTINGCYCLE
3.3THEACCOUNT
3.4TWOACCOUNTINGBOOKS:JOURNALANDLEDGER
3.5CHARTOFACCOUNTS
3.6RECORDINGTRANSACTIONS
3.7TRIALBALANCE
QUESTIONS
EXERCISES

Chapter4ADJUSTINGANDCLOSINGENTRIES
4.1INTRODUCTION
4.2PREPAIDEXPENSES
4.3UNEARNEDREVENUES
4.4TWOWAYSOFRECORDINGDEFERRALS
4.5ACCRUEDEXPENSES
4.6ACCRUEDREVENUES
4.7DEPRECIATION
4.8CLOSINGENTRIES
4.9POST-CLOSINGTRIALBALANCE
QUESTIONS
EXERCISES

Chapter5PREPARATIONOFFINANCIALSTATEMENTS
5.1INTRODUCTION
5.2WORKSHEETFORASERVICEFIRM
5.3PREPARATIONOFFINANCIALSTATEMENTS
5.4AFTERTHEFINANCIALSTATEMENTSAREPREPARED
QUESTIONS
EXERCISES

Chapter6ACCOUNTINGFORMERCHANDISINGFIRMS
6.1INTRODUCTION
6.2INVENTORYRECORDINGSYSTEM
6.3ACCOUNTINGFORTHEPURCHASESOFMERCHANDISE
6.4ACCOUNTINGFORTHESALEOFMERCHANDISE
6.5ADJUSTINGANDCLOSINGENTRIESFORMERCHANDISINGFIRMS
6.6WORKSHEETFORMERCHANDISINGFIRMS
6.7FINANCIALSTATEMENTSFORMERCHANDISINGFIRMS
QUESTIONS
EXERCISES

Chapter7INTERNALCONTROLANDCASH
7.1INTRODUCTION
7.2FRAUD
7.3INTERNALCONTROL
7.4CASHCONTROLS
7.5BANKRECONCILIATION
7.6REPORTINGCASH
QUESTIONS
EXERCISES

Chapter8INVENTORIES
8.1INTRODUCTION
8.2DETERMININGTHEOWNERSHIPOFGOODS
8.3COST-BASEDINVENTORYVALUATIONMETHODS
8.4OTHERINVENTORYVALUATIONMETHODS
QUESTIONS
EXERCISES

Chapter9RECEIVABLESANDPAYABLES
9.1INTRODUCTION
9.2TYPESOFRECEIVABLESANDPAYABLES
9.3RECOGNIZINGANDVALUINGACCOUNTSRECEIVABLE
9.4METHODSOFESTIMATINGUNCOLLECTIBLEACCOUNTS
9.5WRITE-OFFACUSTOMER'SACCOUNT
9.6SUBSEQUENTRECOVERYOFWRITTEN-OFFRECEIVABLES
9.7PROMISSORYNOTES
9.8DISCOUNTINGANOTERECEIVABLE
9.9NOTESPAYABLE
QUESTIONS
EXERCISES

Chapter10PLANTASSETSANDINTANGIBLEASSETS
10.1PLANTASSETS
10.2DETERMINGTHECOSTOFPLANTASSETS
10.3EXPENDITURESDURINGUSEFULLIFE
10.4DEPRECIATION
10.5MEASUREMENTAFTERRECOGNITION
10.6DISPOSALOFPLANTASSETS
10.7IMPAIRMENTS
10.8INTANGIBLEASSETS
10.9ACCOUNTINGFORINTANGIBLEASSETS
QUESTIONS
EXERCISES

Chapter11LIABILITIES
11.1INTRODUCTION
11.2CURRENTLIABILITIES
11.3NON-CURRENTLIABILITIES
11.4BONDSPAYABLE
11.5PROVISIONANDWARRANTYLIABILITIES
QUESTIONS
EXERCISES

Chapter12SHAREHOLDERS'EQUITY
12.1INTRODUCTION
12.2TERMINOLOGY
12.3TYPESOFSHARES
12.4SHAREHOLDERS'EQUITY
12.5ISSUANCEOFSHARES
12.6TREASURYSHARES
12.7DIVIDENDS
12.8SHARESPLIT
12.9RETAINEDEARNINGS
QUESTIONS
EXERCISES

Chapter13INVESTMENTS
13.1INTRODUCTION
13.2ACCOUNTINGFORINVESTMENTSINDEBTSECURITIES
13.3ACCOUNTINGFORINVESTMENTSINEQUITYSECURITIES
13.4VALUINGANDREPORTINGINVESTMENTS
13.5PRESENTATIONOFINVESTMENTSINTHEFINANCIAL
STATEMENTS
QUESTIONS
EXERCISES

Chapter14STATEMENTOFCASHFLOWS
14.1THEPURPOSEOFTHESTATEMENTOFCASHFLOWS
14.2CASHFLOWSBYACTIVITIES
14.3TYPESOFCASHINFLOWSANDOUTFLOWS
14.4PREPARATIONOFTHESTATEMENTOFCASHFLOWS
14.5THEINDIRECTMETHOD
14.6THEDIRECTMETHOD
QUESTIONS
EXERCISES
Terminology