Chapter 1 An Introduction to Accounting 會計導論 聽力練習 至理名言 微型案例 1.1 Accounting and Accountants 會計學和會計人員 What is Accounting Who are Accountants Vocabulary Notes 1.2 Users of Accounting Information 會計信息使用者 External Information Users Internal Information Users Vocabulary Notes 1.3 Accounting Assumptions 會計假設 Economic Entity Assumption Going Concern Assumption Monetary Unit Assumption Time Period. Assumption Vocabulary Notes 1.4 Qualitative Characteristics of Accounting Information 會計信息質量特徵 Reliability Relevance Understandability Comparability Substance over Form Materiality Conservatism Timeliness Vocabulary Notes 1.5 Accounting Elements 會計要素 Assets Liabilities Owner's Equity Revenues Expenses Profits Vocabulary Notes 1.6 Accounting Equation 會計等式 What is Accounting Equation Effects of Transactions on the Accounting Equation Vocabulary Notes Exercises Reading Material 1 知識擴展 Chapter 2 Accounting Cycle 會計循環
聽力練習 至理名言 微型案例 2.1 Analyzing Transactions 分析交易 Transactions and Business Documents The Account and Its Analysis Vocabulary Notes 2.2 Recording Transactions and Posting 記錄交易並過賬 Journalizing Transactions Posting Trial Balance Vocabulary Notes 2.3 Adjusting Accounts 賬項調整 Accrual Basis of Accounting Which Accounts Need to Be Adjusted Deferrals Depreciation Accrual Vocabulary Notes …… Chapter 3 Financial Statements 財務報表 Chapter 4 Current Assets 流動資產 Chapter 5 Non-Current Assets 非流動資產 Chapter 6 Liabilities 負債 Chapter 7 Owners』Equity 所有者權益 Chapter 8 Financial Statement Analysis 財務報表分析 Chapter 9 Management Accounting 管理會計 Chapter 10 Auditing 審計 Chapter 11 International Accounting Harmonization 國際會計協調 References
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