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Chapter 1 An Introduction to Accounting1

1.1 Accounting is an Information System1

1.2 Forms of Organization1

1.3 The Framework for the Preparation and Presentation of Financial Statements2

1.4 Understanding of Financial Statements5

1.5 Accounting and Its Profession9

1.6 Accounting Elements and Using the Accounting Equation10

1.7 Professional Ethics in Accounting12

1.8 Convergence of Accounting Standards and Chinese Accounting Standards:Development and Implementation14

Vocabulary18

Self-test Questions20

Exercises21

Answers to Self-test Questions23

Chapter 2 Accounting Cycle24

2.1 T-account and Dehit ＆ Credit24

2.2 Journalizing and Posting Transactions26

2.3 Preparing a Trial Balance30

2.4 Adjusting the Accounts31

2.5 Adjusted Trial Balance and Preparation of Financial Statements34

2.6 The Worksheet39

2.7 Closing42

2.8 The Accounting Cycle Summary44

2.9 Classification of Balance Sheet Items44

Vocabulary46

Self-test Questions47

Exercises49

Answers to Self-test Questions50

Chapter 3 Current Assets51

3.1 Cash51

3.2 Trading Securities57

3.3 Notes Receivable58

3.4 Accounts Receivable61

3.5 Inventories65

Vocabulary77

Self-test Questions78

Exercises79

Answers to Self-test Questions80

Chapter 4 Non-current Assets81

4.1 Fixed Assets81

4.2 Natural Resources92

4.3 Intangible Assets92

4.4 Impairment of Fixed Assets95

4.5 Long-term Investments96

4.6 Impairment of Long-term Investments103

Vocabulary103

Self-test Questions104

Exercises105

Answers to Self-test Questions107

Chapter 5 Liabilities108

5.1 Current Liabilities108

5.2 Non-current Liabilities114

Vocabulary123

Self-test Questions124

Exercises125

Answers to Self-test Questions127

Chapter 6 Owners'Equity128

6.1 Forms of Organization128

6.2 Stockholders'Rights128

6.3 Accounting for Stock Issues129

6.4 Treasury Stock131

6.5 Preferred Stock133

6.6 Dividends and Stock Splits133

6.7 Accounting for Retained Earnings138

6.8 Statement Presentation and Analysis140

Vocabulary144

Self-test Questions144

Exercises145

Answers to Self-test Questions147

Chapter 7 Revenue and Expense Recognition and Income Statement Presentation148

7.1 Revenue Reeognition Concepts148

7.2 Revenue Recognition at Delivery153

7.3 Revenue Recognition before Delivery153

7.4 Revenue Recognition after Delivery154

7.5 Long-term Contracts158

7.6 Revenue Recognition for Service Sales160

7.7 Recognition of Gains and Losses163

7.8 Expense Recognition163

7.9 Presentation of the Income Statement168

Vocabulary171

Self-test Questions172

Exercises173

Answers to Self-test Questions175

Chapter 8 Statement of Cash Flows and Financial Statement Analysis176

8.1 Cash and Cash Equivalents176

8.2 Classification of Cash Receipts and Cash Payments176

8.3 Preparing Statement of Cash Flows—Direct Method178

8.4 Preparing Statement of Cash Flows—Indirect Method182

8 5 Determining Cash Flows from Investing Activities184

8.6 Determining Cash Flows from Financing Activities188

8.7 Presenting the Information in the Form of the Statement of Cash Flows189

8.8 Usefulness of the Statement of Cash Flows192

8.9 Financial Statement Analysis:Horizontal and Vertical192

8.10 Ratio Analysis198

Vocabulary202

Self-test Questions203

Exercises204

Answers to Self-test Questions207

Appendix208

1．Balance Sheet208

2．Income Statement210

3．Statement of Changes in Owners'Equity212

4．Statement of Cash Flows214

5．The Disclosure of Supplementary Information to Statement of Cash Flows218

6．Disclosure of Information and Accounts Required220

7．VAT Return Form249

8．Consumption Tax Return Form257

9．Business Tax Return Form259

10．Annual Return Form of The People's Republic of China On Corporate Income Tax261

11．Individual Income Tax Return Form270