Chapter 1 The Fundamental Concepts and Principles of Accounting 1.1 What Is Accounting? 1.2 Careers in Accounting 1.3 Generally Accepted Accounting Principles 1.4 Forms of Business Organizations Chapter 2 Financial Statements 2.1 The Balance Sheet 2.2 The Income Statement 2.3 Statement of Cash Flows 2.4 The Statement of Retained Earnings Chapter 3 The Accounting Cycle 3.1 The Ledger 3.2 The Journal 3.3 The Trial Balance 3.4 Adjusting Entries 3.5 Closing the "Temporary" Equity Accounts Chapter 4 Current Assets 4.1 Cash 4.2 Short-term Investments 4.3 Account Receivable 4.4 Inventories Chapter 5 Plant Assets and Depreciation 5.1 Major Categories of Plant Assets 5.2 Acquisitions of Plant Assets 5.3 Depreciation 5.4 Disposal of Plant and Equipment 5.5 Intangible Assets 5.6 Natural Resources Chapter 6 Liability 6.1 Current Liabilities 6.2 Long-term Liabilities Chapter 7 Owners' Equity--the Partnership 7.1 Characteristics of a Partnership 7.2 Accounting Procedure for the Owners' Equity of a Partnership 7.3 Admission of a New Partner 7.4 Liquidation of a Partnership Chapter 8 Owners' Equity--the Corporation 8.1 Advantages and Disadvantages of the Corporation Form of Organization 8.2 Formation of a Corporation 8.3 Authorization and Issuance of Capital Stock 8.4 Dividends 8.5 Accounting for Retained Earnings 8.6 Accounting for Corporate Income Taxes Chapter 9 Statement of Cash Flows 9.1 A General Description of the Statement of Cash Flows 9.2 How to Prepare the Statement of Cash Flows Chapter 10 Analysis of Financial Statement 10.1 A General Description of Analysis of Financial Statement 10.2 Basic Financial Ratios 参考译文目录 第1章 基本会计概念和原则 1.1 什么是会计 1.2 会计职业 1.3 公认会计原则 1.4 企业组织形式 第2章 财务报表 2.1 资产负债表 2.2 收益表 2.3 现金流量表 2.4 留存收益表 第3章 会计循环 3.1 分类账 3.2 日记账 3.3 试算表 3.4 调整分录 3.5 结转权益性虚账户 第4章 流动资产 4.1 现金 4.2 短期投资 4.3 应收账款 4.4 存货 第5章 固定资产和折旧 5.1 固定资产的主要类型 5.2 固定资产的取得 5.3 折旧 5.4 固定资产的清理 5.5 无形资产 5.6 自然资源 第6章 负债 6.1 流动负债 6.2 长期负债 第7章 业主权益——合伙企业 7.1 合伙企业的特征 7.2 合伙企业业主权益的会计处理程序 7.3 新合伙人入伙 7.4 合伙企业的清算 第8章 业主权益——股份有限公司 8.1 股份有限公司组织的优缺点 8.2 股份有限公司的组成 8.3 股票的授权与发行 8.4 股利 8.5 留存收益的会计核算 8.6 股份有限公司所得税的会计处理 第9章 现金流量表 9.1 现金流量表概述 9.2 如何编制现金流量表 第10章 财务报表分析 10.1 财务报表分析概述 10.2 基本的财务比率 习题答案 参考文献