會計英語

Chapter 1 The Framework of Financial Accounting
1．1 The concept of accounting
1．1．1 Three perspectives of accounting concept
1．1．2 Information users
1．1．3 Internal users and external users
1．1．4 Four steps of accounting
1．2 The qualitative characteristics of accounting information
1．2．1 Fundamental and enhancing qualitative characteristics
1．2．2 Fundamental qualitative characteristics
1．2．3 Enhancing qualitative characteristics
1．3 The rules of accounting
1．3．1 Accounting assumptions
1．3．2 Accounting principles
1．3．3 Accrual basis accounting and cash basis accounting
1．4 The accounting elements
1．4．1 Accounting elements to describe financial position
1．4．2 Accounting elements to describe operating results
1．5 The financial statements
1．5．1 Complete set of financial statements
1．5．2 Statement of financial position
1．5．3 Statement of profit or loss and other comprehensive income
1．5．4 Statement of changes in equity for the reporting period
1．5．5 Statement of cash flows
1．5．6 Notes
1．5．7 Comparative statements
……
Chapter 2 The Forms of Organization
Chapter 3 The Accounting Cycle-During the Period
Chapter 4 The Accounting Cycle-End of the Period
Chapter 5 Corporations-Share Capital and Retained Earnings
Chapter 6 Corporations-Dividends and Equity Analysis
Chapter 7 The Income Statement and the Statement of Changes in Equity
Chapter 8 The Statement of Financial Position and the Statement of Cash Flows
Chapter 9 Financial Statement Analysis Flows
References
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