财务会计与报告 包燕萍,刘贤洲,程石 编 下载 pdf 百度网盘 epub 免费 2025 电子书 mobi 在线

本教材主要介绍了财务会计和财务报告。这是一本针对本科教育会计学专业和商学院其他专业的学生学习财务会计英语的教材。本教材的内容主要是入门级的会计学专业知识和财务报表。教材的内容主要分为三部分。第一部分（第1-3章）介绍了不同类型的企业组织，概述了财务会计的框架，然后简要介绍了三种基本的财务报表。第二部分（第4-7章）详细地解释了主要的会计要素，如资产、负债、所有者权益、收入和费用等。第三部分（第8-9章）涵盖了企业经济活动对财务报表的影响和财务报表分析的相关内容。

Chapter 1 Different Types of Business Organization

1.1 The Business World

1.2 Different Types of Business Organization

1.2.1 Sole Traders

1.2.2 Partnership

1.2.3 Company

Exercise 1

Chapter 2 Financial Accounting Framework

2.1 What Is Accounting?

2.2 What Role Does Accounting Play in a Company and How?

2.2.1 Providing a Service

2.2.2 Accounting as an Information System

2.3 Objectives of Financial Reporting

2.3.1 Who Are the Users of Accounting Information?

2.3.2 Decision Making for Different Users

2.4 Elements of Financial Accounting

2.4.1 Asset

2.4.2 Liability

2.4.3 Owners' Equity

2.4.4 Revenue

2.4.5 Expense

2.4.6 Net Income (Net Loss)

2.5 Accounting Assumption

2.5.1 Economic Entity Assumption

2.5.2 Going Concern Assumption

2.5.3 Accounting Period Assumption

2.5.4 Monetary Unit Assumption

2.6 Accounting Principles

2.6.1 Historical Cost Principle

2.6.2 Realization Principle

2.6.3 Matching Principle

2.6.4 The Full Disclosure Principle

2.7 Gash Basis and Accrual Basis

2.7.1 Cash Basis

2.7.2 Accrual Basis

Exercise 2

Chapter 3 An Introduction to the Basic Financial Statement

3.1 What Are Financial Statements?

3.2 Double Entry Rule

3.3 Journalizing and Posting

3.4 Trial Balance

3.5 End-of-Period Adjusting

3.5.1 Accrued Revenues (or Accrued Assets)

3.5.2 Accrued Expenses

3.5.3 Unearned Revenues

3.5.4 Prepaid Expenses

3.6 Closing Entry

3.7 Preparing the Financial Statements

3.7.1 The Statement of Financial Position

3.7.2 Statement of Profit or Loss

Exercise 3

Chapter 4 Assets

4.1 Current Assets

4.1.1 Cash and Cash Equivalents (CCE)

4.1.2 Accounts Receivable

4.1.3 Inventory

4.1.4 Prepaid Expenses

4.2 Non-current Assets

4.2.1 Long-Term Investments

4.2.2 Land & Building

4.2.3 Property, Plant, and Equipment

4.2.4 Intangibles

Exercise 4

Chapter 5 Liabilities

5.1 Definition of Uability

5.2 Definition of Current Liability

5.2.1 Account Payable

5.2.2 Notes Payable

5.2.3 Unearned Revenue

5.2.4 Sales Tax Payable

5.2.5 Accrued Expenses

5.2.6 Contingent Liabilities

5.3 Non-current liability

5.3.1 Definition of Non-current Liability

5.3.2 Bonds Payable

Exercise 5

Chapter 6 Owner's Equity

6.1 Definition of Owner's Equity

6.2 Paid-In Capital

6.2.1 Issuance of Shares

6.2.2 The Rights of Common Shareholder and Preferred Shareholder

6.3 Retained Earnings

6.3.1 Appropriated Retained Earnings

6.3.2 Dividends

Exercise 6

Chapter 7 Revenue and Expense

7.1 Revenue

7.2 Expenses

Exercise 7

Chapter 8 The Impact of Typical Transactions on the Financial Statements

8.1 Establishing a Company

8.2 Borrowing from Bank

8.3 Purchasing Intangible Assets

8.4 Purchasing Tangible Assets

8.5 Purchasing Inventories

8.6 Selling Products

Exercise 8

Chapter 9 Interpretation of Financial Statements

9.1 Objectives of Financial Statements Interpretation

9.2 Basic Analytical Procedures

9.2.1 Vertical Analysis

9.2.2 Horizontal Analysis

9.3 Ratio Analysis

9.3.1 Liquidity Ratios

9.3.2 Solvency Ratios

9.3.3 Profitability Ratios

9.3.4 Efficiency Ratios

9.3.5 Coverage Ratios

9.3.6 Market Prospect Ratios

Exercise 9

Appendix: Answers of Exercises 1 to 9

包燕萍，讲师，多次获得很好教师、很好教学成果奖、很好学术论文奖等荣誉称号；主编《成本会计实训教程》等会计专业教材。刘贤洲，女，讲师，ACCA准会员。毕业于英国拉夫堡大学，货币、银行和财政学专业。程石，男，ACCA会员。毕业于英国格拉斯哥大学，现任重庆工商大学融智学院专职教师，承担政府审计、财务舞弊于审计经典案例、审计业务处理实训课程的讲授。

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本教材主要介绍了财务会计和财务报告。这是一本针对本科教育会计学专业和商学院其他专业的学生学习财务会计英语的教材。本教材的内容主要是入门级的会计学专业知识和财务报表。教材的内容主要分为三部分。第一部分(第1-3章)介绍了不同类型的企业组织，概述了财务会计的框架，然后简要介绍了三种基本的财务报表。第二部分(第4-7章)详细地解释了主要的会计要素，如资产、负债、所有者权益、收入和费用等。第三部分(第8-9章)涵盖了企业经济活动对财务报表的影响和财务报表分析的相关内容。