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Part One Accounting Theory—Concepts and FrameworkCHAPTER 1 Accounting:The Basis for Decisions3

1.1 Accounting:Information for Decision Making3

1.2 Financial Accounting Information6

1.3 Profession Fields of Accounting8

Extending your knowledge—Accounting Ethic10

Key words,phrases,and special terms11

Multiple-choice Questions12

Exercises13

Cases13

CHAPTER 2 Theoretical Framework Underlying Financial Accounting14

2.1 Nature of a Theoretical Framework14

2.2 First Level:Basic Objectives15

2.3 Second Level:Fundamental Concepts16

2.4 Third Level:Recognition and Measurement Concepts17

Extending your knowledge—Industry Practice21

Key words,phrases,and special terms21

Multiple-choice Questions22

Exercise23

Case23

Part Two Accounting Information—Recording and DisclosureCHAPTER 3 Accounting Cycle27

3.1 Double-entry Accounting27

3.2 Journalizing and Posting30

3.3 End-of-period Adjusting Entries31

3.4 Work Sheet33

3.5 Closing Entry35

3.6 Preparing Financial Statements36

Extending your knowledge—Adjustment for Taxes in Unprofitable Periods37

Key words,phrases,and special terms38

Multiple-choice Questions39

Exercises40

Cases42

CHAPTER 4 Basic Financial Statement43

4.1 Balance Sheet43

4.2 Income Statement47

Extending your knowledge—Combined Statement of Income and Retained Earnings50

Key words,phrases,and special terms51

Multiple-choice Questions52

Exercises53

Case54

Part Three Accounting Elements(Assets)—Recognition and MeasurementCHAPTER 5 Current Assets—Cash,Temporary Investments,Receivables59

5.1 Cash59

5.2 Temporary Investments64

5.3 Accounts Receivable66

5.4 Notes Reeeivable71

Extending your knowledge—Factoring Accounts Receivable74

Key words,phrases,and special terms74

Multiple-choice Questions75

Exercises77

Case79

CHAPTER 6 Current Assets(Continued)—Inventories80

6.1 Inventory Systems80

6.2 Inventory Measurement81

6.3 Estimating Inventories86

Extending your knowledge—LIFO Reserves88

Key words,phrases,and special terms89

Multiple-choice Questions90

Exercises91

Case93

CHAPTER 7 Long-term Assets94

7.1 Plant Assets94

7.2 Intangible Assets101

7.3 Natural Resources103

Extending your knowledge—Non-monetary Transactions104

Key words,phrases,and special terms105

Multiple-choice Questions107

Exercises108

Case109

Part Four Accounting Elements(Liability and Equity)—Recognition and MeasurementCHAPTER 8 Current Liabilities113

8.1 Current Liabilities of Known Amount113

8.2 Current Liabilities That must be Estimated116

Extending your knowldege—Contingent Liabilities118

Key words,phrases,and special terms118

Multiple-choice Questions118

Exercises120

Cases121

CHAPTER 9 Long-term Liabilities122

9.1 The Basic Concepts of Bonds122

9.2 Issuing Bonds Payable125

9.3 Amortization of Bond Discount and Premium128

9.4 Early Retirement of Bonds Payable131

9.5 Convertible Bonds and Notes131

Extending your knowledge—Advantages of Financing Operations with Bonds versus Stock132

Key words,phrases,and special terms133

Multiple-choice Questions134

Exercises135

Case136

CHAPTER 10 Stockholders' Equity138

10.1 Stock138

10.2 Common Stock and Preferred Stock139

10.3 Issuance Stock141

10.4 Dividends142

10.5 Stock Splits143

10.6 Treasury Stock144

10.7 Donated Capital145

Extending your knowledge—Book Value and Market Price146

Key words,phrases,and special terms147

Multiple-choice Questions147

Exercises149

Case150

11.1 Function of the Statement of Cash Flows153

Part Five Accounting Analysis—Understanding and ApplicationCHAPTER 11 Statement of Cash Flows153

11.2 Classifications of Cash Flows154

11.3 Preparation of the Statement of Cash Flows154

11.4 A Complete Illustration162

Extending your knowledge—Free Cash Flow163

Key words,phrases,and special terms164

Multiple-choice Questions164

Exercises165

Cose166

12.1 Objectives of Financial Statement Analysis167

CHAPTER 12 Financial Statement Analysis167

12.2 Basic Analytical Procedures168

12.3 Current Position Analysis170

12.4 Assets Management Analysis172

12.5 Solvency Ability Analysis175

12.6 Profitability Analysis176

Extending your knowledge—Ratio of Liabilities to Stockholders' Equity178

Key words,phrases,and special terms179

Multiple-choice Questions180

Exercises181

Case182

1.1 会计：决策信息185

第一篇 会计理论——概念与框架第一章 会计：决策的基础185

1.2 财务会计信息187

1.3 会计的职业领域189

知识拓展——会计道德191

第二章 财务会计理论框架192

2.1 理论框架的性质192

2.2 第一层次：基本目标193

2.3 第二层次：基本概念193

2.4 第三层次：确认与计量概念195

知识拓展——行业实务197

第二篇 会计信息——归集与披露第三章 会计循环201

3.1 复式记账制201

3.2 日记账和分类账203

3.3 期末账项调整204

3.4 工作底表206

3.5 结账分录208

3.6 编制财务报表209

知识拓展——无盈利时期的所得税调整210

第四章 基本财务报表212

4.1 资产负债表212

4.2 收益表215

知识拓展——收益与留存收益合并报表217

第三篇 会计要素（资产）——确认与计量第五章 流动资产（上）——现金、短期投资、应收款项221

5.1 现金221

5.2 短期投资225

5.3 应收账款227

5.4 应收票据231

知识拓展——应收账款保理233

第六章 流动资产（下）——存货234

6.1 存货的盘存234

6.2 存货的计价235

6.3 存货的估价239

知识拓展——后进先出储备240

第七章 长期资产242

7.1 固定资产242

7.2 无形资产247

知识拓展——非货币性交易249

7.3 自然资源249

第四篇 会计要素（负债与权益）——确认与计量第八章 流动负债253

8.1 金额确定的流动负债253

8.2 需要估计的流动负债256

知识拓展——或有负债257

第九章 长期负债258

9.1 债券的基本概念258

9.2 债券发行的会计处理260

9.3 债券溢折价摊销263

9.4 债券的提前赎回265

9.5 可转换债券和票据266

知识拓展——债券筹资和股票筹资的优劣266

10.1 股票268

第十章 股东权益268

10.2 普通股和优先股269

10.3 股票发行270

10.4 股利270

10.5 股票分割271

10.6 库藏股272

10.7 受赠资本273

知识拓展——账面价值和市场价值273

第五篇 会计分析——理解与运用第十一章 现金流量表277

11.1 现金流量表的功用277

11.2 现金流量的分类277

11.3 现金流量表的编制278

11.4 完整的例示284

知识拓展——自由现金流286

第十二章 财务报表分析287

12.1 财务报表分析的目的287

12.2 基本分析程序287

12.3 流动性分析290

12.4 资产管理分析292

12.5 偿债能力分析294

12.6 盈利能力分析295

知识拓展——产权比率297

Answers for Multiple-choice Questions298

参考文献299

后记300