Chapter 1 An Introduction to Accounting 1.1 The Objective of Accounting 1.2 Accounting Information 1.2.1 The Users of Accounting Information 1.2.2 Financial Accounting and Management Accounting 1.3 Profession Fields of Accounting 1.4 Ethics of Accounting Key Words and Expressions Exercises 第1章 會計概述 1.1 會計目標 1.2 會計信息 1.2.1 會計信息的使用者 1.2.2 財務會計和管理會計 1.3 會計的職業領域 1.4 會計職業道德 Chapter 2 Financial Accounting Conceptual Framework 2.1 Definition of Conceptual Framework 2.2 Basic Objectives 2.3 Qualitative Characteristics 2.3.1 Fundamental Qualitative Characteristics 2.3.2 Enhancing Qualitative Characteristics 2.3.3 Cost constraints for financial information 2.4 The Elements of Financial Statements 2.4.1 Statement of Financial Position 2.4.2 Statement of Profit or Loss and Other Comprehensive Income 2.5 Recognition and Derecognition 2.5.1 Recognition Criteria 2.5.2 Derecognition 2.6 Measurement Concepts 2.6.1 Accounting Assumptions 2.6.2 Principles of Accounting 2.6.3 Measurement Bases 2.7 Presentation and Disclosure 2.8 Concepts of Capital and Capital Maintenance 2.8.1 Capital 2.8.2 Capital Maintenance and the Determination of Profits Key Words and Expressions Exercises 第2章 財務會計概念框架 2.1 概念框架的定義 2.2 基本目標 2.3 會計信息質量特徵 2.3.1 基本質量特徵 2.3.2 增強質量特徵 2.3.3 財務信息的成本約束 2.4 財務報表要素 …… 第3章 會計等式和複式記賬 第4章 會計循環
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