推薦序 前言 Part 1 Accounting Principle會計原理 Chapter 1 Accounting and Its Environment會計與環境 小案例Mini Case 正文Text 1.1 Nature and Content of Accounting 1.2 Objectives of Financial Reporting 1.3 Underlying Assumptions 1.4 Accounting Basis 核心辭彙Core Words and Expressions 知識擴展More Knowledge 問答題Questions Chapter 2 Accounting Concepts and Principles會計概念與原則 小案例Mini Case 正文Text 2.1 Qualitative Characteristics of Useful Accounting Information 2.2 Elements of the Financial Statements 2.3 Recognition and Measurement Principles 核心辭彙Core Words and Expressions 知識擴展More Knowledge 問答題Questions Chapter 3 Financial Statements財務報表 小案例Mini Case 正文Text 3.1 Statement of Financial Position 3.2 Statement of Comprehensive Income 3.3 Statement of Changes in Equity 3.4 Statement of Cash Flows 核心辭彙Core Words and Expressions 知識擴展More Knowledge 問答題Questions 練習題Exercises Chapter 4 The Accounting Cycle會計循環 小案例Mini Case 正文Text 4.1 Accounting Equation and Double?Entry Bookkeeping 4.2 Accounting Cycle 核心辭彙Core Words and Expressions 知識擴展More Knowledge 問答題Questions 練習題Exercises Part 2 Financial Accounting財務會計 Chapter 5 Current Assets流動資產 小案例Mini Case 正文Text 5.1 Cash and Current Receivables 5.2 Inventory 核心辭彙Core Words and Expressions 知識擴展More Knowledge
問答題Questions 練習題Exercises Chapter 6 Investments,Plant Assets and Intangibles投資、固定資產與無形資產 小案例Mini Case 正文Text 6.1 Investments in Equity and Debt Securities 6.2 Plant Assets and Intangibles 核心辭彙Core Words and Expressions 知識擴展More Knowledge 問答題Questions 練習題Exercises Chapter 7 Liabilities負債 小案例Mini Case 正文Text 7.1 Current Liabilities 7.2 Bonds Payable and Convertible Bonds 核心辭彙Core Words and Expressions 知識擴展More Knowledge 問答題Questions 練習題Exercises Chapter 8 Owners? Equity所有者權益 小案例Mini Case 正文Text 8.1 Contributed Capital 8.2 Retained Earnings 核心辭彙Core Words and Expressions 知識擴展More Knowledge 問答題Questions 練習題Exercises Chapter 9 Performance經營成果 小案例Mini Case 正文Text 9.1 Income 9.2 Expenses 核心辭彙Core Words and Expressions 知識擴展More Knowledge 問答題Questions 練習題Exercises Chapter 10 Financial Statement Analysis財務報表分析 小案例Mini Case 正文Text 10.1 Framework for Financial Statement Analysis 10.2 Techniques of Analysis 10.3 Ratio Analysis 核心辭彙Core Words and Expressions 知識擴展More Knowledge 問答題Questions 練習題Exercises Part 3 Cost and Management Accounting成本與管理會計 Chapter 11 An Introduction to Cost terms and Concepts成本術語與概念介紹
小案例Mini Case 正文Text 11.1 Cost Objects and Cost Assignment 11.2 Elements of Cost 11.3 Materials and Labor 11.4 Manufacturing Overheads 核心辭彙Core Words and Expressions 知識擴展More Knowledge 問答題Questions 練習題Exercises Chapter 12 Costing Systems成本核算系統 小案例Mini Case 正文Text 12.1 Job Costing and Process Costing 12.2 Absorption and Marginal Costing 12.3 Activity Based Costing 核心辭彙Core Words and Expressions 知識擴展More Knowledge 問答題Questions 練習題Exercises Chapter 13 Management Accounting管理會計 小案例Mini Case 正文Text 13.1 Cost Behavior and CVP Analysis 13.2 Standard Costing and Variance Analysis 13.3 Master Budgets 13.4 Performance Measurement 核心辭彙Core Words and Expressions 知識擴展More Knowledge 問答題Questions 練習題Exercises Part 4 International Accounting國際會計 Chapter 14 International Accounting Harmonization國際會計協調 小案例Mini Case 正文Text 14.1 Advantages of International Accounting Harmonization 14.2 Applicability of International Standards 14.3 Major International Organizations Promoting Accounting Harmonization 核心辭彙Core Words and Expressions 知識擴展More Knowledge 問答題Questions Chapter 15 International Accounting Standards Board國際會計準則理事會 小案例Mini Case 正文Text 15.1 Organization of International Accounting Standards Board 15.2 Conceptual Framework for Financial Reoprting 15.3 Core Standards by International Accounting Standards Committee 15.4 IFRSs and US GAAP 核心辭彙Core Words and Expressions 知識擴展More Knowledge
問答題Questions Chapter 16 Special Accounting Treatments in Multinational Corporations 跨國公司的特殊業務會計處理 小案例Mini Case 正文Text 16.1 Foreign Currency Transactions and Translations 16.2 Business Combination and Consolidated Financial Statements 核心辭彙Core Words and Expressions 知識擴展More Knowledge 問答題Questions 練習題Exercises Part 5 Audit審計 Chapter 17 Audit Framework審計框架 小案例Mini Case 正文Text 17.1 Agency and Nature of Audit 17.2 Professional Ethics and Codes of Conduct 核心辭彙Core Words and Expressions 知識擴展More Knowledge 問答題Questions Chapter 18 Collecting Audit Evidence收集審計證據 小案例Mini Case 正文Text 18.1 Risk?Based Audit 18.2 Internal Control Systems 18.3 Understanding the Entity and Its Environment 18.4 Assessing the Risks of Material Misstatement 18.5 Responding to the Risk Assessment 18.6 Tests of Controls and Substantive Procedures 18.7 Sufficient Appropriate Audit Evidence 18.8 Revenue System 核心辭彙Core Words and Expressions 知識擴展More Knowledge 問答題Questions 練習題Exercises Chapter 19 External Auditor?s Report對外審計報告 小案例Mini Case 正文Text 19.1 Types of Audit Opinions and Auditor?s Report 19.2 Format and Content of External Auditor?s Report 核心辭彙Core Words and Expressions 知識擴展More Knowledge 問答題Questions 練習題Exercises 參考文獻
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