【本書目錄】 Part 1 Accounting Principle會計原理 Chapter 1 Accounting and Its Environment會計與環境 小案例Mini Case 正文 Text 1.1 Nature and Content of Accounting 1.2 Objectives of Financial Reporting 1.3 Underlying Assumptions 核心詞匯Core Words and Expressions 知識擴展More Knowledge Chapter 2 Accounting Concepts and Principles會計概念與原理 小案例Mini Case 正文Text 2.1 Qualitative Characteristics of Useful Accounting Information 2.2 Elements of the Financial Statements 2.3 Recognition and Measurement Principles 核心詞匯Core Words and Expressions 知識擴展More Knowledge Chapter 3 Financial Statements財務報表 小案例Mini Case 正文Text 3.1 Balance Sheet 3.2 Income Statement and Statement of Changes in Equity 3.3 Statement of Cash F10WS 核心詞匯Core Words and Expressions 知識擴展More Knowledge Chapter 4 The Accounting Cycle會計循環 小案例Mini Case 正文Text 4.1 Accounting Equation and Double—Entry Bookkeeping 4.2 Accounting Cycle 核心詞匯Core Words and Expressions 知識擴展More Knowledge Part 2 Financial Accounting財務會計 Chapter 5 Current Assets流動資產 小案例Mini Case 正文Text 5.1 Cash and Current Receivables 5.2 Inventory 核心詞匯Core Words and Expressions 知識擴展More Knowledge Chapter 6 Investments,Plant Assets and Intangibles投資、固定資產與無形資產 小案例Mini Case 正文Text 6.1 Investments in Equity and Debt Securities 6.2 Plant Assets and Intangibles 核心詞匯Core Words and Expressions 知識擴展More Knowledge …… Part 3 成本與管理會計 Part 4 國際會計 Part 5 審計 參考文獻