目錄
Part I Fundamental Accounting 基礎會計
Chapter 1 Overview of Accounting 第1章 會計概述 2
章前導讀 2
Learning Objectives 學習目標 3
1.1 Nature of Accounting 會計的本質 3
1.2 Accounting System 會計系統 4
1.3 Generally Accepted Accounting Principles (GAAP) 公認會計準則 6
Summary of Learning Objectives 學習目標小結 7
Key Terms 關鍵術語 8
Exercises 練習題 9
Chapter 2 Conceptual Framework of Financial Reporting
第2章 財務報告概念框架 10
章前導讀 10
Learning Objectives 學習目標 11
2.1 Reporting Entity—Firms and Firm Organizations
報告主體——公司和公司組織 11
2.2 Basic Assumptions and Principles of Accounting 會計的基本假設和原則 12
2.2.1 Basic Assumptions of Accounting 會計基本假設 13
2.2.2 Principles of Accounting 會計原則 14
2.3 Financial Reporting—The Financial Statements 財務報告——財務報表 18
2.3.1 Balance Sheet 資產負債表 19
2.3.2 Income Statement 利潤表 21
2.3.3 Statement of Retained Earnings 留存收益報表 22
2.3.4 Statement of Cash Flows 現金流量表 23
Summary of Learning Objectives 學習目標小結 24
Key Terms 關鍵術語 26
Exercises 練習題 28
Chapter 3 Balance Sheet Concepts: Assets, Liabilities, Owners』 Equity
第3章 資產負債表概念：資產、負債、所有者權益 31
章前導讀 31
Learning Objectives 學習目標 32
3.1 Balance Sheet Accounts—Accounting Elements
資產負債表賬戶——會計要素 32
3.1.1 Assets 資產 32
3.1.2 Liabilities 負債 36
3.1.3 Owners'Equity 所有者權益 38
3.2 Constructing Balance Sheet—Accounting Equation
構建資產負債表——會計等式 41
3.3 Reading the Balance Sheet—Balance Sheet Structure
讀懂資產負債表——資產負債表結構 43
3.4 Overall View of the Balance Sheet—Balance Sheet Connotation
資產負債表總述——資產負債表內涵 48
3.4.1 View of Resources and Claims 資源和索求權的角度 48
3.4.2 View of Sources and Uses of Funds 資金來源和使用的角度 50
Summary of Learning Objectives 學習目標小結 50
Key Terms 關鍵術語 52
Case Study 案例拓展 54
Exercises 練習題 56
Chapter 4 Income Statement Concepts: Revenue, Expenses, Income
第4章 利潤表概念：收入、費用、利潤 60
章前導讀 60
Learning Objectives 學習目標 61
4.1 Income Statement Accounts—Accounting Elements
利潤表賬戶——會計要素 61
4.1.1 Revenue 收入 61
4.1.2 Expenses 費用 62
4.1.3 Income/Profit 利潤 63
4.2 The Income Statement 利潤表 64
4.3 Statement of Retained Earnings 留存收益表 68
4.4 Relationships Among Financial Statements 財務報表之間的關係 70
4.5 Objectives for Financial Statements 財務報表的目的 72
Summary of Learning Objectives 學習目標小結 73
Key Terms 關鍵術語 75
Case Study 案例拓展 75
Exercises 練習題 76
Chapter 5 The Accounting Cycle—8 Steps of the Accounting Process
第5章 會計循環——會計業務的八大步驟 78
章前導讀 78
Learning Objectives 學習目標 79
5.1 Some Concepts Related to the Accounting Cycle 和會計循環相關的概念 79
5.2 Recording Balance Sheet Transactions—Accounting Cycle(I)
記錄資產負債表交易——會計循環（一） 83
5.3 Recording Income Statement Transactions—Accounting Cycle(II)
記錄利潤表交易——會計循環（二） 89
5.4 Making Adjusting Entries for Accruals and Deferrals—Accounting Cycle(III)
作調整分錄的應計項目和遞延項目——會計循環（三） 99
5.4.1 Characteristics of Adjusting Entries 調整分錄的特徵 99
5.4.2 Types of Adjusting Entries 調整分錄的種類 100
5.4.3 Making Adjusting Entries 作調整分錄 100
5.5 Preparing Financial Statements—Accounting Cycle(IV)
編製資產負債表——會計循環（四） 110
5.6 Recording Closing Entires—Accounting Cycle(V)
記錄結賬分錄——會計循環（五） 112
5.7 The Entire Accounting Cycle 全部會計循環 116
Summary of Learning Objectives 學習目標小結 117
Key Terms 關鍵術語 120
Case Study 案例拓展 122
Exercises 練習題 123
Part II Financial Accounting 財務會計
Chapter 6 Financial Assets 第6章 金融性資產 132
章前導讀 132
Learning Objectives 學習目標 133
6.1 Cash 現金 134
6.2 Short-Term Investments 短期投資 138
6.3 Accounts Receivable 應收賬款 141
6.4 Notes Receivable 應收票據 146
Summary of Learning Objectives 學習目標小結 148
Key Terms 關鍵術語 150
Case Study 案例拓展 150
Exercises 練習題 151
Chapter 7 Inventory 第7章 存貨 157
章前導讀 157
Learning Objectives 學習目標 158
7.1 Inventory in Different Types of Companies 不同類型公司的存貨形式 158
7.2 The Flow of Inventory Costs 存貨成本的流轉假設 161
7.3 Inventory System 存貨制度 163
7.4 Inventory Costing Methods 存貨成本計價方法 164
7.4.1 Cost Flow Assumptions 成本流轉假設 164
7.4.2 Four Inventony Costing Methods 四種存貨成本計價方法 165
7.4.3 Evaluation of These Methods 存貨計價方法評價 169
7.4.4 Pricing the Ending Balance of Inventory 存貨的期末計價 170
Summary of Learning Objectives 學習目標小結 171
Key Terms 關鍵術語 173
Case Study 案例拓展 174
Exercises 練習題 176
Chapter 8 Long-term Investments 第8章 長期投資 179
章前導讀 179
Learning Objectives 學習目標 180
8.1 Classifying Investments and Its Accounting Methods
投資分類和它的會計核算方法 180
8.1.1 Classification of Investments 投資的分類 180
8.1.2 Accounting Methods for Investments 投資的會計核算方法 182
8.2 Accounting for Long-Term Investments 長期投資的會計核算 183
Summary of Learning Objectives 學習目標小結 188
Key Terms 關鍵術語 188
Case Study 案例拓展 189
Exercises 練習題 190
Chapter 9 Long-Lived Nonmonetary Assets 第9章 長期非貨幣性資產 193
章前導讀 193
Learning Objectives 學習目標 194
9.1 Major Categories of Long-Lived Nonmonetary Assets
長期非貨幣資產的主要分類 194
9.2 Property, Plant and Equipment 固定資產 195
9.2.1 Acquisitions of Property, Plant and Equipment 固定資產的取得 195
9.2.2 Depreciation of Property, Plant and Equipment 固定資產的折舊 198
9.2.3 Disposal of Property, Plant and Equipment 固定資產處置 204
9.3 Intangible Assets 無形資產 206
9.4 Nature Resources 自然資源 209
9.5 Depreciation, Amortization and Depletion 折舊，攤銷和折耗 210
Summary of Learning Objectives 學習目標小結 210
Key Terms 關鍵術語 212
Exercises 練習題 213
Chapter 10 Current Liabilities 第10章 流動負債 218
章前導讀 218
Learning Objectives 學習目標 219
10.1 Nature of Current Liabilities 流動負債的性質 219
10.2 Accounts Payable 應付賬款 219
10.3 Notes Payable 應付票據 220
10.4 Une
10.6 Dividends Payable 應付股利 222
10.7 Payroll Liabilities 薪金負債 223
10.8 Current Maturities of Long-Term Obligations
長期負債到期屬於流動的部分 224
10.9 Contingent Liabilities 或有負債 224
Summary of Learning Objectives 學習目標小結 226
Key Terms 關鍵術語 226
Exercises 練習題 227
Chapter 11 Long-Term Liabilities 第11章 長期負債 229
章前導讀 229
Learning Objectives 學習目標 230
11.1 Notes Payable 應付票據 230
11.2 Bonds Payable 應付債券 231
11.2.1 Concept and Types of Bonds 債券的概念和類型 232
11.2.2 Accounting for Bonds Payable 應付債券的會計核算 233
11.3 Capital Leases 融資租賃 238
Summary of Learning Objectives 學習目標小結 240
Key Terms 關鍵術語 241
Exercises 練習題 241
Chapter 12 Stockholders』 Equity 第12章 股東權益 245
章前導讀 245
Learning Objectives 學習目標 246
12.1 Forms of Business Organization 企業組織形式 246
12.2 Accounting for Proprietor』s and Partners』 Equity
業主權益和合夥人權益的會計核算 247
12.3 Accounting for Stockholders』 Equity 股東權益的會計核算 248
12.3.1 Paid-in Capital 繳入資本 248
12.3.2 Retained Earnings 留存收益 250
12.3.3 Stock Options 股票期權 254
12.4 Reporting Equity on Financial Statements 財務報表上的權益報告 255
12.4.1 Statement of Retained Earnings 留存收益報表 255
12.4.2 Statement of Stockholders』 Equity 股東權益報表 256
12.4.3 Stockholders』 Equity on Balance Sheet 資產負債表上的股東權益 257
Summary of Learning Objectives 學習目標小結 257
Key Terms 關鍵術語 259
Exercises 練習題 261
REFERENCE 參考文獻 264
Appendix I Suggestions on How to Read the Original English Version of Accounting Teaching Materials
附錄1 關於閱讀會計英文原版教材的幾點建議 265
Appendix II The Learner is Also the Teaching Participant
附錄2 關於會計英語教學的幾點體會： 學習者亦是教學的參與者 268
Appendix III CGA Competency List
附錄3 加拿大CGA應具有的資格能力（原文） 272
Appendix IV CGA-Canada Examination (Financial Accounting)
附錄4 加拿大CGA資格考試樣題示例 285
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