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內容簡介: |
本书的修订和完善主要体现在以下几个方面:
1充实部分章节内容,使有关内容更完整,更贴近中国会计实践,尤其是股东权益与财务报表部分增加应用性内客。
2增补每章之后的案例Cases,以便读者能更多地通过典型案例分析,加深理解有关章节所阐述的会计理论与方法。
3新增各章实务练习Exercises的答案。自本教材出版以来,许多读者通过网上及其他途径要求编著者提供实务练习答案,以便其自学时核对参考,故第二版教材增列了大部分实务练习答案,以满足广大读者的需求。
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目錄:
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Part One Accounting Theory——Concepts and Framework
CHAPTER 1 Accountin9:The Basis for Decisions
1.1 Accountin9:Information for Decision Making
1.2 Financial Accounting Information
1.3 Profession Fields of Accounting
Extending your knowledge--Accounting Ethic
Key words,phrases,and special terms
Multiple-choice Questions
Exercises
Cases
CHAPTER 2 Theoretical Framework Underlying Financial Accounting
2.1 Nature of a Theoretical Framework
2.2 First Level:Basic Objectives
2.3 Second Level:Fundamental Concepts
2.4 Third Level:Recognition and Measurement Concepts
Extending your knowledge—Industry Practice
Key words,phrases,and special terms
Multiple-choice Questions
Exercise
Cases
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