搜索
第一章会计导论•1.Definitionofaccounting•会计的概念•Recording•Classifyingandsummarizing•Analyzingandinterpreting第一章立信会计出版社•2.Accountingequation会计等式•Asset=liability+owner’sequity•Assets资产•Liability负债•Equity权益•Profit利润•Income收入•Expenses费用立信会计出版社•3.Doubleentrybookkeeping•复式记账法•Undertherulesofdoubleentrybookkeeping,eachtimeatransactionisrecorded,botheffectsmustbetakenintoaccount.Thesetwoeffectsareequalandoppositesothattheaccountingequationwillalwaysprovedcorrect.立信会计出版社•4.GAAP一般公认会计原则•5.IASsandIFRSs•国际会计准则及国际财务报告准则立信会计出版社•6.Assumptionsandcharacteristicsoffinancialstatement.•财务报告的假设及特征立信会计出版社•6.1Underlyingassumptions基本假设•Accrualbasis权责发生制•Goingconcern持续经营立信会计出版社•6.2QualitativeCharacteristicsoffinancialstatement•财务报告的质量特征•Understandability可理解性•Relevance相关性•Reliability可靠性•Comparability可比性立信会计出版社Unit2AccountingcycleⅠ第二章会计循环Ⅰ•1.Documentingbusinesstransactions•记录企业业务交易•1.1Externaldocumentation外部凭证第二章立信会计出版社•1.2Internaldocumentation内部凭证•1.2.1invoices发票•1.2.2CreditNote抵扣发票•1.2.3Pettycashvoucher零用资金报销单立信会计出版社•2.Methodsofpayment付款方式•2.1Cheque支票•2.2Bankgirocredits银行信贷转账2.3Bankdraft银行汇票•2.4Standingorder自动转账•2.5Directdebit自动付款转账立信会计出版社Unit3AccountingcycleⅡ第三章会计循环Ⅱ•1.Booksofprimeentry原始账簿•1.1Salesdaybook销售日记账•1.2Purchasesdaybook采购日记账第三章立信会计出版社•1.3Cashbookandpettycashbook•现金日记账及零用现金簿•1.3.1Cashbook•1.3.2Pettycashbook立信会计出版社•1.4Journal日记账•AJournalisabookinwhichanaccountingtransactioniswritteninaccountingterms.立信会计出版社•2Ledger分类账•2.1Thenominal(general)ledger总分类账立信会计出版社•2.2Theformatofaledgeraccount账簿的格式•Eachgeneralledgerisclassifiedintodebitsandcreditssectionsandanaccountheadingontop.立信会计出版社•2.3Controlaccount控制账户•Acontrolaccountisanaccountinthegeneralledgerinwhicharecordiskeptofthetotalvalueofanumberofsimilarbutindividualitems立信会计出版社•2.4Personalaccount个别账户•Personalaccountsarecontainedintheaccountreceivablesledgerandaccountpayablesledger.2.4Personalaccount个别账户立信会计出版社•2.5Postingfromthedaybookstoledger•日记账结转至总账(分类账)•Afterrecordingdaybooks,thenextstepintheaccountingprocessistoposttransactionstotheaccountsinthegeneralledgerandpersonalledger.立信会计出版社•3.Trialbalance试算平衡•3.1Balanceoffaccounts平衡账户•3.2Collectingthebalancesontheledgeraccounts•归集账户余额立信会计出版社•4.Financialstatement财务报告•4.1Statementoffinancialposition财务状况表•4.2Statementofcomprehensiveincome综合收益表立信会计出版社Unit4CurrentAssets第四章流动资产•1.Cashandcashequivalent•现金及现金等价物第四章立信会计出版社•2.Receivables应收款项•2.1Definition定义•Receivablesarebalanceowingtothebusiness.Receivablescanbebreakdownintotradereceivablesandnon-tradereceivables.立信会计出版社•2.2Allowancefordoubtfulaccount•坏账准备•IASsrequiretheallowancemethodforfinancialreportingpurposeinsteadofdirectwrite-offmethod.立信会计出版社•2.3Irrecoverabledebtswrittenoff核销坏账•Whenthecompanydecidedthataparticulardebtwillnotbepaid，thecustomerisnolongeranoutstandingdebtoranymore立信会计出版社•3.Notereceivable应收票据•3.1Interest利息•.Apromissorynoteisawrittenpromisetopayaspecifiedamountofmoneyondemandoratadefinitetime.•3.2Recording记录立信会计出版社•4.Inventory存货•4.1Purchasecostandpricingmethod•采购成本及计价方法•4.2Measurementofinventory•存货的计量•4.3Costofsales销货成本立信会计出版社Unit5Non-currentassetsⅠ第五章非流动资产Ⅰ•1.Definition定义•IAS16Property,plantandequipmentcoversallaspectsofaccountingforproperty,plantandequipment(PPE).Thisrepresentsthebulkofitemswhicharetangiblenon-currentassets.第五章立信会计出版社•2.Measurement计量•2.1Initialmeasurement初始计量•2.2Subsequenttoinitialmeasurement•后续计量立信会计出版社•3.Depreciation折旧•3.1Thestraightlinemethod•直线法•3.4Sumofthedigitsmethod•年数总合法•3.3Thereducingbalancemethod•余额递减法•3.2Unit-of-productionmethod•产量法立信会计出版社•4.Disposal处置•4.1Profitorlossondisposal•处置损益•4.2Ledgeraccountingentriesfordisposal•处置会计分录立信会计出版社Unit6Non-currentassetsⅡ第六章非流动资产Ⅱ•1.Intangibleassets无形资产•1.1Researchanddevelopmentcost研究和开发成本•1.1.1Research研究•1.1.2Development开发第六章立信会计出版社•1.2Amortizationofdevelopmentcosts•开发成本的摊销•Amortisationisthesystematicwrite-offthecostofanintangibleassettoexpense.立信会计出版社•2Goodwill商誉•2.1Definition定义•2.2Purchasedgoodwill购入的商誉立信会计出版社•3.Governmentgrants政府补助•3.1Introduction介绍•3.2Measurement计量立信会计出版社•4.Investmentproperty投资性房地产•4.1Introduction介绍•4.2Measurement计量立信会计出版社•5.Impairmentofassets资产减值•5.1Recognition确认•5.2Indicationsofimpairment•减值迹象•5.3Accountingtreatment•会计处理立信会计出版社•6.Financialassets金融资产•6.1Recognition确认•IFRS9classifiesallfinancialassetsintotwoclassifications–thosemeasuredatamortisedcostandthosemeasuredatfairvalue.立信会计出版社•6.2Measurement计量•6.2.1Initialmeasurement初始计量•6.2.2Subsequentlymeasurement•后续计量6.2Measurement计量6..2.1Initialmeasurement初始计量6.2.2Subsequentlymeasurement后续计量立信会计出版社Unit7Liabilities第七章负债•1.Bankloansandoverdrafts•贷款和透支•Anoverdraftoccurswhenacompanywithdrawsfromabankaccountandexceedstheavailablebalance•Abankloanisafixedamountforafixedtermwithregularfixedrepayments.第七章立信会计出版社•2.Payables应付款项•2.1Tradepayables应付账款•Tradepayablesareliabilitiestopayforgoodsorservicethathavebeenreceivedandinvoicedfromsupplierwiththeagreedtimingandamountandforwhichtherewasnotapromissorynote.立信会计出版社•2.2Otherpayables其它应付款•(a)Liabilitiestopaywagesands