財務(wù)會計

Part A The context and purpose of financial reporting 財務(wù)報告的背景與目的
Chapter 1 Introduction to financial accounting 財務(wù)會計概述
Chapter 2 The regulatory framework 監(jiān)管架構(gòu)
Part B The qualitative characteristics of financial information 財務(wù)信息的性質(zhì)特點
Chapter 3 The conceptual framework 財務(wù)報告概念框架
Part C The use of double-entry and accounting systems 復(fù)式記賬的應(yīng)用和會計系統(tǒng)
Chapter 4 Double-entry bookkeeping 復(fù)式記賬法
Chapter 5 Accounting process 賬務(wù)處理流程
Part D Recording transactions and events 經(jīng)濟業(yè)務(wù)和經(jīng)濟事項的會計記錄
Chapter 6 Sales and purchases 銷售與采購
Chapter 7 Inventory 存貨
Chapter 8 Tangible non-current assets 非流動資產(chǎn)——固定資產(chǎn)
Chapter 9 Intangible non-current assets 非流動資產(chǎn)——無形資產(chǎn)
Chapter 10 Accrual and prepayments 應(yīng)計和預(yù)付
Chapter 11 Irrecoverable debts and allowance for receivables 壞賬及壞賬準(zhǔn)備
Chapter 12 Provision and contingencies 預(yù)計負(fù)債和或有事項
Chapter 13 Company equity（capital structure） 公司股權(quán)結(jié)構(gòu)
Part E Preparing a trial balance 編制試算平衡表
Chapter 14 Trial balance 試算平衡表簡介
Chapter 15 Petty cash and bank reconciliation 備用金和銀行存款余額調(diào)節(jié)
Chapter 16 Control account and reconciliation 控制賬戶及調(diào)節(jié)
Part F Preparing basic financial statements 編制基本財務(wù)報表
Chapter 17 Year-end adjustments and financial statements 年終調(diào)整和財務(wù)報表
Chapter 18 Incomplete records 不完整會計記錄
Chapter 19 Statement of cash flows 現(xiàn)金流量表
Chapter 20 Events after the reporting period 期后事項
Part G Preparing simple consolidated financial statements 編制合并財務(wù)報表
Chapter 21 Introduction to consolidation 合并財務(wù)報表簡介
Chapter 22 Consolidated financial statement 合并財務(wù)報表
Part H Interpretation of financial statements 財務(wù)報表解讀
Chapter 23 Analysis of financial statements 財務(wù)報表分析
附錄1 ACCA-FA涉及的財務(wù)報告準(zhǔn)則
附錄2 中博教育企業(yè)簡介