IFRS Principles of Accounting会计学原理

《格往后IFRS Principles of Accounting会计学原理》是2011年立信会计出版社出版的图书，作者是曲晓辉。

• 中文名 IFRS Principles of Accounting会计学原理
• 出 版 社 立信会计出版社
• 作 者 曲晓辉
• 出版时间 2011-9-1

图书简介

　　作 者:曲晓辉，尹淳皙，金孝珍 编著

　　出 版 社:立信会计出版社

　　出版时间:2011-9-1

　　版 次:1

　　页 数:395

　　字 数:450000

　　印刷时间:2011-9-1

　　开 本:16开

　　纸 张:胶版纸

　　印 次:1I S B N:9787542930194

　　包 装:平装

内容简介

　　The goal of the International Accounting Standards Board (井慢酒侵通同责样翻望IASB) is to 来自have one set of high-quality accounting standards which are u须niformly use360百科d 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 营试延式脚们临制德道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 bo垂排季款式举就车显ok in English reflecting the most updated conceptual base and principalguidance of the IFRSs with key terminologies in Chinese.

目录

　　Chapter1 INTRODUCTION TO FINANCIA清器存厚信工轴油金L ACCOUNTING

　　1.大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 FIN裂的身ANCIAL ACCOUNTING

　　1.7 THE ACCOUNTING EQUATION

　　QUESTIONS

　　EXERCISES

　　Chapter2 FINANC来自IAL STATEME360百科NTS

　　2.1 INTRODUCTION

　　2.2 CASH BASIS VERSUS ACCRUAL BASIS OF ACCOUNTING

　　2.3 INCOME STATEMENT

　　2.4 STATEM始或重价京ENT OF FINANCIAL POSITION

　　2.5 CLASSIFIED FINANCIAL STATEMENTS

　　QUESTIONS

　　EXERCISES

　　Chapter3 RECORDING TRANSACTIONS

　　3.1 INTRODUCTION

　　3.2 ACCOUNTING CYCLE

看育今已校权　　3.3 THE ACCOUNT

　　3.4 TWO ACCOUNTING BOOKS: JOURNAL AND LEDGER

　　3.5 CHART OF ACCOUNTS

　　史3.6 RECORDING TR科落束和教ANSACTIONS

　　死字死沿院审失光适围分3.7 TRIAL BALA物群企照NCE

　　QUESTIONS

效刻　　EXERCISES

　　Chapter4 ADJUSTING AND CLO候王紧娘齐少杨尼尽生SING ENTRIES

　　4.1 INTRODUCTION

　　4.2 PREPA角轴香守里粒曾ID EXPENSES

　　4.3 UNEARNED REV员但读议突设他省伤ENUES

　　4.4 TWO WAYS OF RECORDING DEFERRALS

　　4.5 ACCRUED EXP轴ENSES

　　4.6 ACCRUED REVENUES

　　4.7 DEPRECIATION

　　4.8 CLOSING EN副矿兴烈院支TRIES

　　4.9 POST-CLOSING TRIAL BALANCE

　　QUES行青TIONS

　　EXERC买包图密战关ISES

　　Chapter5 PREPARATI山火般五体架按定价国ON 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