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• 參考譯文
• Exercises
• Review and Discussion Questions
• Key Terminologies
• 10.3.3 Elements of Internal Control
• 10.3.2 Development History of Internal Control

• 參考譯文 更新時間：2023-11-16 18:05:48
• Exercises
• Review and Discussion Questions
• Key Terminologies
• 10.3.3 Elements of Internal Control
• 10.3.2 Development History of Internal Control
• 10.3.1 Definition of Internal Control
• 10.3 Internal Control
• 10.2.3 Implementation of Auditing
• 10.2.2 Identify Auditing Objectives
• 10.2.1 Management Assertions
• 10.2 Auditing Procedure
• 10.1.4 Auditing Report
• 10.1.3 Types of Auditors
• 10.1.2 Classification of Auditing
• 10.1.1 Definition of Auditing
• 10.1 Introduction to Auditing
• Reading Materials
• Chapter Mind Map
• Learning Objectives
• Listening Materials
• Chapter 10 Auditing
• 參考譯文
• Exercises
• Review and Discussion Questions
• Key Terminologies
• 9.3.3 Activity Based Costing
• 9.3.2 Process Costing
• 9.3.1 Job-order Costing
• 9.3 Costing Method
• 9.2.4 Incremental Cost Opportunity Cost and Sunk Cost
• 9.2.3 Variable Cost Fixed Cost and Mixed Cost
• 9.2.2 Product Costs and Period Costs
• 9.2.1 Direct Cost and Indirect Cost
• 9.2 Cost Classification
• 9.1.3 Comparison Between Cost Accounting and Financial Accounting
• 9.1.2 Features of Cost Accounting
• 9.1.1 Definition of Cost Accounting
• 9.1 Overview of Cost Accounting
• Reading Materials
• Chapter Mind Map
• Learning Objectives
• Listening Materials
• Chapter 9 Cost Accounting
• 參考譯文
• Exercises
• Review and Discussion Questions
• Key Terminologies
• 8.2.3 Main Expense Items
• 8.2.2 Recognition of Expense
• 8.2.1 Definition of Expense
• 8.2 Expense
• 8.1.3 Recognition of Revenue
• 8.1.2 The Earning Process of Revenue
• 8.1.1 Definition of Revenue
• 8.1 Revenue
• Reading Materials
• Chapter Mind Map
• Learning Objectives
• Listening Materials
• Chapter 8 Revenue and Expense
• 參考譯文
• Exercises
• Review and Discussion Questions
• Key Terminologies
• 7.2.4 Dividends
• 7.2.3 Retained Earnings
• 7.2.2 Paid-in Capital
• 7.2.1 Rights of Shareholders
• 7.2 Owner’s Equity of Corporations
• 7.1.3 Corporation
• 7.1.2 Partnership
• 7.1.1 Sole Proprietorship
• 7.1 Forms of Business Entity
• Reading Materials
• Chapter Mind Map
• Learning Objectives
• Listening Materials
• Chapter 7 Owner’s Equity
• 參考譯文
• Exercises
• Review and Discussion Questions
• Key Terminologies
• 6.2.4 Pension Plans
• 6.2.3 Long-term Notes Payable
• 6.2.2 Bonds Payable
• 6.2.1 Long-term Borrowing
• 6.2 Non-current Liabilities
• 6.1.8 Current Portion of Long-term Obligation
• 6.1.7 Dividend Payable
• 6.1.6 Accrued Liabilities
• 6.1.5 Short-term Borrowing
• 6.1.4 Unearned Revenue
• 6.1.3 Short-term Notes Payable
• 6.1.2 Accounts Payable
• 6.1.1 Definition of Current Liabilities
• 6.1 Current Liabilities
• Reading Materials
• Chapter Mind Map
• Learning Objectives
• Listening Materials
• Chapter 6 Liabilities
• 參考譯文
• Exercises
• Review and Discussion Questions
• Key Terminologies
• 5.3.2 Types of Investment in Securities
• 5.3.1 Purposes of Investment in Securities
• 5.3 Investments in Securities
• 5.2.5 Disposals of Intangible Assets
• 5.2.4 Post-acquisition Measurement
• 5.2.3 Recognition and Measurement of Intangible Assets
• 5.2.2 Common Types of Intangible Assets
• 5.2.1 Definition and Characteristics of Intangible Assets
• 5.2 Intangible Assets
• 5.1.6 Disposals of Fixed Assets
• 5.1.5 Depreciation and Impairment
• 5.1.4 Post-acquisition Expenditures
• 5.1.3 Costs of Fixed Assets
• 5.1.2 Classification of Fixed Assets
• 5.1.1 Definition and Characteristics of Fixed Assets
• 5.1 Fixed Assets
• Reading Materials
• Chapter Mind Map
• Learning Objectives
• Listening Materials
• Chapter 5 Non-current Assets
• 參考譯文
• Exercises
• Review and Discussion Questions
• Key Terminologies
• 4.3.3 Ending Inventory Valuation
• 4.3.2 Cost of Inventory Acquired
• 4.3.1 Inventory System
• 4.3 Inventories
• 4.2.3 Estimation of Bad Debts
• 4.2.2 Bad Debts
• 4.2.1 Classification of Receivables
• 4.2 Receivables
• 4.1.5 Cash Surplus and Shortage
• 4.1.4 Petty Cash Fund
• 4.1.3 Internal Control Over Cash
• 4.1.2 Bank Reconciliation
• 4.1.1 Cash
• 4.1 Monetary Capital
• Reading Materials
• Chapter Mind Map
• Learning Objectives
• Listening Materials
• Chapter 4 Current Assets
• 參考譯文
• Exercises
• Review and Discussion Questions
• Key Terminologies
• 3.5.5 Subsequent Events
• 3.5.4 Contingencies
• 3.5.3 Related Party Transactions
• 3.5.2 Financial Instruments
• 3.5.1 Accounting Policy
• 3.5 Notes to Financial Statements
• 3.4.2 Preparation of Statement of Changes in Equity
• 3.4.1 Components of Statement of Changes in Equity
• 3.4 Statement of Changes in Equity
• 3.3.2 Preparation of Cash Flow Statement
• 3.3.1 Components of Cash Flow Statement
• 3.3 Cash Flow Statement
• 3.2.2 Forms of Income Statement
• 3.2.1 Components of Income Statement
• 3.2 Income Statement
• 3.1.2 Format of Balance Sheet
• 3.1.1 Components of Balance Sheet
• 3.1 Balance Sheet
• Reading Materials
• Chapter Mind Map
• Learning Objectives
• Listening Materials
• Chapter 3 Financial Statements
• 參考譯文
• Exercises
• Review and Discussion Questions
• Key Terminologies
• 2.6.2 Searching for and Correcting Errors
• 2.6.1 Steps in Preparing a Trial Balance
• 2.6 Trial Balance
• 2.5.2 Posting Closing Entries
• 2.5.1 Temporary and Permanent Accounts
• 2.5 Closing Process
• 2.4.4 Unearned Revenues
• 2.4.3 Accrued Revenues
• 2.4.2 Accrued Expenses
• 2.4.1 Prepaid Expenses
• 2.4 Adjusting
• 2.3.2 Ledgers
• 2.3.1 Journals
• 2.3 Journals and Ledgers
• 2.2 Definition of Accounting Cycle
• 2.1.2 Double-entry System
• 2.1.1 Accounting Equation
• 2.1 Accounting Equation and Double-entry Accounting
• Reading Materials
• Chapter Mind Map
• Learning Objectives
• Listening Materials
• Chapter 2 Accounting Cycle
• 參考譯文
• Exercises
• Review and Discussion Questions
• Key Terminologies
• 1.4.4 Materiality
• 1.4.3 Comparability
• 1.4.2 Reliability
• 1.4.1 Relevance
• 1.4 Quality Characteristics of Accounting Information
• 1.3.5 Full Disclosure
• 1.3.4 Matching
• 1.3.3 Realization
• 1.3.2 Historical Cost
• 1.3.1 Accrual Basis
• 1.3 Accounting Principles
• 1.2.4 Time Period
• 1.2.3 Monetary Unit
• 1.2.2 Going-concern
• 1.2.1 Business Entity
• 1.2 Accounting Assumptions
• 1.1.4 Accounting Profession
• 1.1.3 Users of Accounting Information
• 1.1.2 Functions of Accounting
• 1.1.1 Ethics of Accounting
• 1.1 Accounting and Accounting Profession
• Reading Materials
• Chapter Mind Map
• Learning Objectives
• Listening Materials
• Chapter 1 Overview of Accounting
• 前言
• 內容提要
• 版權信息
• 封面

• 封面
• 版權信息
• 內容提要
• 前言
• Chapter 1 Overview of Accounting
• Listening Materials
• Learning Objectives
• Chapter Mind Map
• Reading Materials
• 1.1 Accounting and Accounting Profession
• 1.1.1 Ethics of Accounting
• 1.1.2 Functions of Accounting
• 1.1.3 Users of Accounting Information
• 1.1.4 Accounting Profession
• 1.2 Accounting Assumptions
• 1.2.1 Business Entity
• 1.2.2 Going-concern
• 1.2.3 Monetary Unit
• 1.2.4 Time Period
• 1.3 Accounting Principles
• 1.3.1 Accrual Basis
• 1.3.2 Historical Cost
• 1.3.3 Realization
• 1.3.4 Matching
• 1.3.5 Full Disclosure
• 1.4 Quality Characteristics of Accounting Information
• 1.4.1 Relevance
• 1.4.2 Reliability
• 1.4.3 Comparability
• 1.4.4 Materiality
• Key Terminologies
• Review and Discussion Questions
• Exercises
• 參考譯文
• Chapter 2 Accounting Cycle
• Listening Materials
• Learning Objectives
• Chapter Mind Map
• Reading Materials
• 2.1 Accounting Equation and Double-entry Accounting
• 2.1.1 Accounting Equation
• 2.1.2 Double-entry System
• 2.2 Definition of Accounting Cycle
• 2.3 Journals and Ledgers
• 2.3.1 Journals
• 2.3.2 Ledgers
• 2.4 Adjusting
• 2.4.1 Prepaid Expenses
• 2.4.2 Accrued Expenses
• 2.4.3 Accrued Revenues
• 2.4.4 Unearned Revenues
• 2.5 Closing Process
• 2.5.1 Temporary and Permanent Accounts
• 2.5.2 Posting Closing Entries
• 2.6 Trial Balance
• 2.6.1 Steps in Preparing a Trial Balance
• 2.6.2 Searching for and Correcting Errors
• Key Terminologies
• Review and Discussion Questions
• Exercises
• 參考譯文
• Chapter 3 Financial Statements
• Listening Materials
• Learning Objectives
• Chapter Mind Map
• Reading Materials
• 3.1 Balance Sheet
• 3.1.1 Components of Balance Sheet
• 3.1.2 Format of Balance Sheet
• 3.2 Income Statement
• 3.2.1 Components of Income Statement
• 3.2.2 Forms of Income Statement
• 3.3 Cash Flow Statement
• 3.3.1 Components of Cash Flow Statement
• 3.3.2 Preparation of Cash Flow Statement
• 3.4 Statement of Changes in Equity
• 3.4.1 Components of Statement of Changes in Equity
• 3.4.2 Preparation of Statement of Changes in Equity
• 3.5 Notes to Financial Statements
• 3.5.1 Accounting Policy
• 3.5.2 Financial Instruments
• 3.5.3 Related Party Transactions
• 3.5.4 Contingencies
• 3.5.5 Subsequent Events
• Key Terminologies
• Review and Discussion Questions
• Exercises
• 參考譯文
• Chapter 4 Current Assets
• Listening Materials
• Learning Objectives
• Chapter Mind Map
• Reading Materials
• 4.1 Monetary Capital
• 4.1.1 Cash
• 4.1.2 Bank Reconciliation
• 4.1.3 Internal Control Over Cash
• 4.1.4 Petty Cash Fund
• 4.1.5 Cash Surplus and Shortage
• 4.2 Receivables
• 4.2.1 Classification of Receivables
• 4.2.2 Bad Debts
• 4.2.3 Estimation of Bad Debts
• 4.3 Inventories
• 4.3.1 Inventory System
• 4.3.2 Cost of Inventory Acquired
• 4.3.3 Ending Inventory Valuation
• Key Terminologies
• Review and Discussion Questions
• Exercises
• 參考譯文
• Chapter 5 Non-current Assets
• Listening Materials
• Learning Objectives
• Chapter Mind Map
• Reading Materials
• 5.1 Fixed Assets
• 5.1.1 Definition and Characteristics of Fixed Assets
• 5.1.2 Classification of Fixed Assets
• 5.1.3 Costs of Fixed Assets
• 5.1.4 Post-acquisition Expenditures
• 5.1.5 Depreciation and Impairment
• 5.1.6 Disposals of Fixed Assets
• 5.2 Intangible Assets
• 5.2.1 Definition and Characteristics of Intangible Assets
• 5.2.2 Common Types of Intangible Assets
• 5.2.3 Recognition and Measurement of Intangible Assets
• 5.2.4 Post-acquisition Measurement
• 5.2.5 Disposals of Intangible Assets
• 5.3 Investments in Securities
• 5.3.1 Purposes of Investment in Securities
• 5.3.2 Types of Investment in Securities
• Key Terminologies
• Review and Discussion Questions
• Exercises
• 參考譯文
• Chapter 6 Liabilities
• Listening Materials
• Learning Objectives
• Chapter Mind Map
• Reading Materials
• 6.1 Current Liabilities
• 6.1.1 Definition of Current Liabilities
• 6.1.2 Accounts Payable
• 6.1.3 Short-term Notes Payable
• 6.1.4 Unearned Revenue
• 6.1.5 Short-term Borrowing
• 6.1.6 Accrued Liabilities
• 6.1.7 Dividend Payable
• 6.1.8 Current Portion of Long-term Obligation
• 6.2 Non-current Liabilities
• 6.2.1 Long-term Borrowing
• 6.2.2 Bonds Payable
• 6.2.3 Long-term Notes Payable
• 6.2.4 Pension Plans
• Key Terminologies
• Review and Discussion Questions
• Exercises
• 參考譯文
• Chapter 7 Owner’s Equity
• Listening Materials
• Learning Objectives
• Chapter Mind Map
• Reading Materials
• 7.1 Forms of Business Entity
• 7.1.1 Sole Proprietorship
• 7.1.2 Partnership
• 7.1.3 Corporation
• 7.2 Owner’s Equity of Corporations
• 7.2.1 Rights of Shareholders
• 7.2.2 Paid-in Capital
• 7.2.3 Retained Earnings
• 7.2.4 Dividends
• Key Terminologies
• Review and Discussion Questions
• Exercises
• 參考譯文
• Chapter 8 Revenue and Expense
• Listening Materials
• Learning Objectives
• Chapter Mind Map
• Reading Materials
• 8.1 Revenue
• 8.1.1 Definition of Revenue
• 8.1.2 The Earning Process of Revenue
• 8.1.3 Recognition of Revenue
• 8.2 Expense
• 8.2.1 Definition of Expense
• 8.2.2 Recognition of Expense
• 8.2.3 Main Expense Items
• Key Terminologies
• Review and Discussion Questions
• Exercises
• 參考譯文
• Chapter 9 Cost Accounting
• Listening Materials
• Learning Objectives
• Chapter Mind Map
• Reading Materials
• 9.1 Overview of Cost Accounting
• 9.1.1 Definition of Cost Accounting
• 9.1.2 Features of Cost Accounting
• 9.1.3 Comparison Between Cost Accounting and Financial Accounting
• 9.2 Cost Classification
• 9.2.1 Direct Cost and Indirect Cost
• 9.2.2 Product Costs and Period Costs
• 9.2.3 Variable Cost Fixed Cost and Mixed Cost
• 9.2.4 Incremental Cost Opportunity Cost and Sunk Cost
• 9.3 Costing Method
• 9.3.1 Job-order Costing
• 9.3.2 Process Costing
• 9.3.3 Activity Based Costing
• Key Terminologies
• Review and Discussion Questions
• Exercises
• 參考譯文
• Chapter 10 Auditing
• Listening Materials
• Learning Objectives
• Chapter Mind Map
• Reading Materials
• 10.1 Introduction to Auditing
• 10.1.1 Definition of Auditing
• 10.1.2 Classification of Auditing
• 10.1.3 Types of Auditors
• 10.1.4 Auditing Report
• 10.2 Auditing Procedure
• 10.2.1 Management Assertions
• 10.2.2 Identify Auditing Objectives
• 10.2.3 Implementation of Auditing
• 10.3 Internal Control
• 10.3.1 Definition of Internal Control
• 10.3.2 Development History of Internal Control
• 10.3.3 Elements of Internal Control
• Key Terminologies
• Review and Discussion Questions
• Exercises
• 參考譯文 更新時間：2023-11-16 18:05:48