基本信息

• 商品名稱：會計學原理(立信英文版會計專業繫列教材)
• 作者：曲曉輝//尹淳皙//金孝珍
• 代碼：49
• 出版社：立信會計
• ISBN號：9787542930194

其他參考信息

• 出版時間：2011-09-01
• 印刷時間：2011-09-01
• 版次：1
• 印次：1
• 開本：16開
• 包裝：平裝
• 頁數：395
• 字數：450千字

編輯推薦語

The goal of the International Accounting Standards Board (IASB) is to have one set of high-quality accounting standards which are uniformly used by business firms all over the world. Thedream seems not so far from being fulfilled because about 120 countries have already adopted orconverged to international financial reporting standards (IFRS) throughout the world. Thanks tothe rapid adoption of or convergence toward the IFRSs, more and more accounting courses areoffered across the countries to teach or accommodate the IFRSs. It is timely to have anintroductory accounting book in English reflecting the most updated conceptual base and principalguidance of the IFRSs with key terminologies in Chinese.

作者簡介

Xiaohui Qu is a Minjiang DistinguishedProfessor of Accounting at Xiamen University(China). She holds a Ph.D. in accounting fromXiamen University. Articles by Professor Quhave appeared in journals such as the International Journal of Accountiny,Frontiers of Business Research in China, The Accounting Research (China), TheChina Aceountin9 Review. Her research papers have been accepted by TheAAA Annual Meeting, IAAER World Congress of Accounting Educatorsand Researchers, The Illinois International Accounting Symposium, KoreanAccounting Association Annual International Conference, The Asian-PacificConference on International Accounting Issues, etc. Most of recent papers byProfessor Qu are measuring accounting standards convergence, examiningconverged standards' implementation, and compulsory institutional changeand earnings conservatism. Professor Qu is also an author of many well-known accounting books in China including Advanced Financial Accounting,Contemporary Financial Accounting in China, and Research on AccountingStandards. She has served on numerous academic journals, such as beingeditorial advisor for Accounting Education: An international journal (IAAERofficial journal), editorial board member for China Accounting and FinanceReview, and founder and chief editor for Contemporary Accounting Review.She also served on Chinese Accounting Professors Association as a president.She has served as advisor for Chinese Accounting Standards Committee. Shehas been the recipient of numerous outstanding papers or research awardsfrom various accounting academic and government organizations such asAccounting Society of China, Fulbright Research Scholar Award of the statesand award from the State Council of China. Soon Suk Yoon is Samil (Price Waterhouse Coopers) DistinguishedProfessor of Accounting at Chonnam National University (Korea).He holds a Ph.D. in accounting from the University of WisconsinMadison. Articles by Professor Yoon have appeared in the Journalof Business, Finance & Accounting, International Journal of Accounting, the Korean AccountingReview, the Korean Management Review, Asian-Pacific Journal of Accounting, and otherinternational and Korean academic journals. Most of the articles published by Professor Yoonare empirical ones examining earnings management practices and value-relevance of financialreporting in the stock markets. Some of his research papers also examined the relationshipbetween corporate governance and financial reporting. Professor Yoon is also an author of manywell-known accounting books in Korea including IFRS Intermediate Financial Accounting. Hehas served on numerous committees of the Korean Accounting Association, most notably as apresident. He also has served as a board member at the Korean Accounting Standards Board forfour years. He has been the recipients of numerous outstanding paper or research awards from variousaccounting academic organizations and from the university he is affiliated with. Hyo din Kim is an Assistant Professor of Accounting at JeonjuUniversity (Korea). She holds a Ph.D. in accounting from ChonnamNational University. She won a Canadian Government supportedPost-Doctoral Research Fellow and spent one year at York Universityin Toronto, doing research and teaching some accounting courses. Articles by Professor Kimhave appeared in the Journal of International Finance and Economies, Academy of Accounting andFinancial Studies Journal, the Korean Accounting Reuiew, the Korean Management Reuiew, andother international and Korean academic journals. Most of the articles published by ProfessorKim are empirical studies examining earnings management practices and value-relevance offinancial reporting in the stock markets. Some of her research papers also empirically examinedthe relationship between corporate governance and financial reporting. She won a best dissertation award from the Korean Accounting Association in June 2008 anda best paper award from the Korean Accounting Information Association in November, 2008.

目錄

Chapter1 INTRODUCTION TO FINANCIAL ACCOUNTING
1.1 SCOPE AND PURPOSE OF FINANCIAL ACCOUNTING
1.2 OTHER BRANCHES OF ACCOUNTING
1.3 ACCOUNTING CAREER OPPORTUNITIES
1.4 TYPES OF BUSINESS ENTITY
1.5 BUSINESS ACTIVITIES
1.6 UNDERLYING CONCEPTS OF FINANCIAL ACCOUNTING
1.7 THE ACCOUNTING EQUATION
QUESTIONS
EXERCISES
Chapter2 FINANCIAL STATEMENTS
2.1 INTRODUCTION
2.2 CASH BASIS VERSUS ACCRUAL BASIS OF ACCOUNTING
2.3 INCOME STATEMENT
2.4 STATEMENT OF FINANCIAL POSITION
2.5 CLASSIFIED FINANCIAL STATEMENTS
QUESTIONS
EXERCISES
Chapter3 RECORDING TRANSACTIONS
3.1 INTRODUCTION
3.2 ACCOUNTING CYCLE
3.3 THE ACCOUNT
3.4 TWO ACCOUNTING BOOKS: JOURNAL AND LEDGER
3.5 CHART OF ACCOUNTS
3.6 RECORDING TRANSACTIONS
3.7 TRIAL BALANCE
QUESTIONS
EXERCISES
Chapter4 ADJUSTING AND CLOSING ENTRIES
4.1 INTRODUCTION
4.2 PREPAID EXPENSES
4.3 UNEARNED REVENUES
4.4 TWO WAYS OF RECORDING DEFERRALS
4.5 ACCRUED EXPENSES
4.6 ACCRUED REVENUES
4.7 DEPRECIATION
4.8 CLOSING ENTRIES
4.9 POST-CLOSING TRIAL BALANCE
QUESTIONS
EXERCISES
Chapter5 PREPARATION OF FINANCIAL STATEMENTS
5.1 INTRODUCTION
5.2 WORKSHEET FOR A SERVICE FIRM
5.3 PREPARATION OF FINANCIAL STATEMENTS
5.4 AFTER THE FINANCIAL STATEMENTS ARE PREPARED
QUESTIONS
EXERCISES
Chapter6 ACCOUNTING FOR MERCHANDISING FIRMS
6.1 INTRODUCTION
6.2 INVENTORY RECORDING SYSTEM
6.3 ACCOUNTING FOR THE PURCHASES OF MERCHANDISE
6.4 ACCOUNTING FOR THE SALE OF MERCHANDISE
6.5 ADJUSTING AND CLOSING ENTRIES FOR MERCHANDISING FIRMS
6.6 WORKSHEET FOR MERCHANDISING FIRMS
6.7 FINANCIAL STATEMENTS FOR MERCHANDISING FIRMS
QUESTIONS
EXERCISES
Chapter7 INTERNAL CONTROL AND CASH
7.1 INTRODUCTION
7.2 FRAUD
7.3 INTERNAL CONTROL
7.4 CASH CONTROLS
7.5 BANK RECONCILIATION
7.6 REPORTING CASH
QUESTIONS
EXERCISES
Chapter8 INVENTORIES
8.1 INTRODUCTION
8.2 DETERMINING THE OWNERSHIP OF GOODS
8.3 COST-BASED INVENTORY VALUATION METHODS
8.4 OTHER INVENTORY VALUATION METHODS
QUESTIONS
EXERCISES
Chapter9 RECEIVABLES AND PAYABLES
9.1 INTRODUCTION
9.2 TYPES OF RECEIVABLES AND PAYABLES
9.3 RECOGNIZING AND VALUING ACCOUNTS RECEIVABLE
9.4 METHODS OF ESTIMATING UNCOLLECTIBLE ACCOUNTS
9.5 WRITE-OFF A CUSTOMER'S ACCOUNT
9.6 SUBSEQUENT RECOVERY OF WRITTEN-OFF RECEIVABLES
9.7 PROMISSORY NOTES
9.8 DISCOUNTING A NOTE RECEIVABLE
9.9 NOTES PAYABLE
QUESTIONS
EXERCISES
Chapter10 PLANT ASSETS AND INTANGIBLE ASSETS
10.1 PLANT ASSETS
10.2 DETERMING THE COST OF PLANT ASSETS
10.3 EXPENDITURES DURING USEFUL LIFE
10.4 DEPRECIATION
10.5 MEASUREMENT AFTER RECOGNITION
10.6 DISPOSAL OF PLANT ASSETS
10.7 IMPAIRMENTS
10.8 INTANGIBLE ASSETS
10.9 ACCOUNTING FOR INTANGIBLE ASSETS
QUESTIONS
EXERCISES
Chapter11 LIABILITIES
11.1 INTRODUCTION
11.2 CURRENT LIABILITIES
11.3 NON-CURRENT LIABILITIES
11.4 BONDS PAYABLE
11.5 PROVISION AND WARRANTY LIABILITIES
QUESTIONS
EXERCISES
Chapter12 SHAREHOLDERS' EQUITY
12.1 INTRODUCTION
12.2 TERMINOLOGY
12.3 TYPES OF SHARES
12.4 SHAREHOLDERS' EQUITY
12.5 ISSUANCE OF SHARES
12.6 TREASURY SHARES
12.7 DIVIDENDS
12.8 SHARE SPLIT
12.9 RETAINED EARNINGS
QUESTIONS
EXERCISES
Chapter13 INVESTMENTS
13.1 INTRODUCTION
13.2 ACCOUNTING FOR INVESTMENTS IN DEBT SECURITIES
13.3 ACCOUNTING FOR INVESTMENTS IN EQUITY SECURITIES
13.4 VALUING AND REPORTING INVESTMENTS
13.5 PRESENTATION OF INVESTMENTS IN THE FINANCIAL
STATEMENTS
QUESTIONS
EXERCISES
Chapter14 STATEMENT OF CASH FLOWS
14.1 THE PURPOSE OF THE STATEMENT OF CASH FLOWS
14.2 CASH FLOWS BY ACTIVITIES
14.3 TYPES OF CASH INFLOWS AND OUTFLOWS
14.4 PREPARATION OF THE STATEMENT OF CASH FLOWS
14.5 THE INDIRECT METHOD
14.6 THE DIRECT METHOD
QUESTIONS
EXERCISES
Terminology