內容大鋼
本書由高頓財經研究院編著，屬於ACCA考試類教輔，讀者對象為將來準備參加ACCA Financial Accounting（財務會計）科目考試的考生。本書按照章節進行劃分，按照最新考綱梳理知識點，內容以中英文雙語形式呈現。書中的每一章都有單詞表、學習指南、重要考點。對於重難點和易混點，書中進行了考點解讀。每一章結束，書中進行總結，以結構圖的形式呈現，簡明易懂。在章節末，書中有大量測驗題，幫助考生鞏固提高所學內容，並標明了三個等級的難易程度，幫助考生對自己的掌握情況有更加清晰的認識。
作者介紹
編者:高頓財經研究院|責編:方士華
高頓財經研究院目前擁有數百名資深全職研究員和講師。在十多年一線教學實踐和研究的基礎上，高頓財經研究院不斷探索、總結、創新，積累了豐富的教學成果。高頓財經研究院基於本土財經實務操作案例，提供國際化的理論視野，分析各類財經考試規律，幫助考生優化學習方案，為廣大考生研發多品種的助考學慣用書，每年幫助數萬名考生順利通過各類財經資格認證考試。
目錄
Part A The context and purpose of financial reporting
Chapter l Introduction to accounting
1.1 Introduction to financial reporting
1.3 Business entities
1.4 Users and stakeh0Iders』needs
1.5 Corporate governance
1.6 Conceptual framework
1.7 Regulatory framework
Summary
Quick Quiz
Answers
Part B The use of double entry and accounting systems
Chapter 2 Sources,records and books of prime entry
2.3 Books of prime entry
Summary
Quick Quiz
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Chapter 3 Ledger accounts and double entry
3.1 From books of prime entry to nominal ledger
3.2 From nominal ledger to trial balance
3.3 From trial balance to financial statements
Summary
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Part C Recording transactions and events
Chapter 4 Sales tax,returns and discounts
4.1 Sales tax
4.2 Discounts
4.3 Sales and purchases
Summary
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Chapter 5 Irrecoverable debts and allowances
5.1 Credit facilities
5.2 Irrecoverable(bad)debts
5.3 Doubtful debts
Summary
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Chapter 6 Inventory
6.1 Definition
6.2 Measurement
Summary
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Chapter 7 Tangible non—current assets
7.1 Non。cu rrent a nd cu rrent assets
7.2 IAS 1 6 Property,plant and equipment
7.3 Derecognition
7.4 Asset register
Summary
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Chapter 8 Intangible non—current assets
8.1 Definition
8.2 Recog n ition
8.3 Measu rement
Summary
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Chapter 9 Accruals and prepayments
9.1 Introduction(matching concept)
9.2 Expenses
9.3 Income
9.4 Effect on profit and net assets
Summa ry
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Chapter 10 Provisions and contingencies
10.1 Provisions
10.2 Contingent liabilities
10.3 Contingent assets
SummaⅣ
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Part D Preparing a trial balance
Chapter 11 Adjustment and correction of errors
11.1 Ylear—end adjustment
11.2 Type of errors
11.3 Correction of errors
Summary
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Chapter 12 Control accounts and reconciliation
12.1 The natu re of recOnc.uation
12.2 RecOnciliatiOn within the accounting system
12.3 ReconciIiatiOn with outsider
Summary
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Chapter 13 Incomplete records
13.1 Use of accounting and business equations to calculate missing figures
13.2 Use of ledger accounts to calculate missing figures
13.3 Use of cash and／or bank summaries to calculate missing figures
13.4 Use of profit percentagesto calculate missing figures
Summary
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Part E Preparing basic financial statements
Chapter 14 Company accounting
14.1 Statement of profit or loss and other comprehensive income
14.2 Gains on property revaluation
14.3 Interrelationship of SOFP and SOPL&OCI
14.4 Statement of financial position
14.5 The statement of changes in equity
14.6 Notes tO the accounts
Summary
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Chapter 15 Statement of cash flows
15.1 Introduction
15.2 Presentation of a statement of cash flows
Summary
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Chapter 16 Events after the reporting period
16.1 Definition
16.2 Recognition and measurement
16.3 Dividends
16.4 Going concern
16.5 Disclosure
Summary
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Part F Preparing simple consolidated financial
statements
Chapter 17 Introduction to consolidated financial statements
17.1 Types of investment
17.2 Parent』S separate financial statements
17.4 The consolidated statement Of financia[position
17.5 The consolidated statement of profit or loss and other comprehensive income
17.6 Accounting treatment for an associate
Summary
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Part G lnprerpretation of financiai statements
Chapter 18 Interpretation of financial statements
18.1 Impoance and purpose of analysis of financial statements
18.2 Ratios
Summary
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Reference List
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