Part 1 Accounting Principles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 1.5 The Influences of Modern Technologies on Accounting Professional 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 Accounting Cycle會計循環 小案例Mini Case 正文Text 4.1 Accounting Equation and Double-Entry Bookkeeping 4.2 The 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 …… Part 3 Cost and Management Accounting成本與管理會計 Part 4 International Accounting國際會計 Part 5 Audit審計 參考文獻
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