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| 作 者： | 刘可，庞敏，谢苇，吕南 |
| 出版社： | 中国石化出版社 |
| 丛编项： | |
| 标 签： | 暂缺 |
| ISBN： | 9787511469434 | 出版时间： | 2023-02-01 | 包装： | |
| 开本： | 16 | 页数： | 字数： |
Chapter 1 Basic Concepts
\nPart 1.1 International Financial Reporting Standards (IFRS)
\nPart 1.2 Accounting Assumptions and Accounting Basis
\nPart 1.3 The qualitative characteristics of accounting information
\nPart 1.4 Accounting Elements and Accounting Equation
\nReview Basic Concepts
\nChapter 2 Accounting Records
\nPart 2.1 T-account & Double-entry system
\nPart 2.2 The journal and journal entry
\nPart 2.3 The ledger & posting process
\nPart 2.4 Adjusting entries
\nPart 2.5 Closing entries
\nReview Accounting Records
\nChapter 3 Current Assets
\nPart 3.1 Cash & Cash Equivalents
\nPart 3.2 Accounts Receivable
\nPart 3.3 Inventories
\nReview Current Assets
\nChapter 4 Non-current Assets
\nPart 4.1 Plant assets
\nPart 4.2 Depreciation of plant asset
\nPart 4.3 Intangible assets
\nReview Non-current Assets
\nChapter 5 Liabilities
\nPart 5.1 Current liabilities
\nPart 5.2 Non-current liabilities
\nReview Liabilities
\nChapter 6 Owners’ Equity
\nPart 6.1 Paid-in capital & Additional paid-in capital
\nPart 6.2 Retained earnings
\nReview Owners’ Equity
\nChapter 7 Revenues & Expenses
\nPart 7.1 Revenues
\nPart 7.2 Expenses
\nReview Revenues & Expenses
\nChapter 8 Financial Reports
\nPart 8.1 Income statement
\nPart 8.2 Statement of retained earnings
\nPart 8.3 Balance sheet
\nReview Financial Statements
\nAnswer
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