作者：高顿财经研究院
页数：402
出版社：立信会计出版社
出版日期：2021
ISBN：9787542969484
电子书格式：pdf/epub/txt
内容简介
本书由高顿财经研究院编著，属于ACCA考试类教辅，读者对象为将来准备参加ACCAFinanAccounting（财务会计）科目考试的考生。本书按照章节进行划分，按照近期新考纲梳理知识点，内容以中英文双语形式呈现。书中的每一章都有单词表、学习指南、重要考点。对于重难点和易混点，书中进行了考点解读。每一章结束，书中进行总结，以结构图的形式呈现，简明易懂。在章节末，书中有大量测验题，帮助考生巩固提高所学内容，并标明了三个等级的难易程度，帮助考生对自己的掌握情况有更加清晰的认识。
作者简介
作为中国本土白金级教育机构（非高校），高顿教育始终致力于ACCA课程教学及服务的完善。高顿财经研究院ACCA团队在所教授的科目中，有75%以上的考试通过率，全球统考状元已逾70人次，超过全球平均水平；此外，课程管理、教学开展、学员服务等均需符合ACCA全球教学实践标准。高顿财经研究院ACCA师资团队中，有多位曾任全球知名企业CFO、合伙人、财务（审计）经理人的行业头部名师，为学员提供最好的学习体验。 无论是否具有财会金融专业背景，高顿教育系统化的ACCA课程及系列图书已成为助力学员赢得世界尊重的坚实力量。
本书特色
FA双语课本，是ACCA官方认可的白金级教育培训中心高顿教育为中国考生量身定制的双语辅导教材。课本从考生备考需求出发，合理布局，为通过保驾护航：；亮点一，中英双语，减少学习障碍亮点二，总结高频考点，梳理“考点解析”，重点一目了然；亮点三，习题紧随考点，边学边练；亮点四，批注“考试攻略”，倍速学习效率；亮点五，思维导图、视频讲解、免费答疑，多重好礼随书赠。
目录
Part A The context and purpose of finan reporting
Chapter l Introduction to accounting
1.1 Introduction to finan reporting
1.3 Business entities
1.4 Users and stakeh0Iders’needs
1.5 Corporate governance
1.6 Conceptual framework
1.7 Regulatory framework
Summary
Quick Quiz
Answers
Part B The use of double entry and accounting systems
Chapter 2 Sources,records and books of prime entry
2.3 Books of prime entry
Summary
Quick Quiz
Answers
Chapter 3 Ledger accounts and double entry
3.1 From books of prime entry to nominal ledger
3.2 From nominal ledger to trial balance
3.3 From trial balance to finan statements
Summary
Quick Quiz
Answers
Part C Recording transactions and events
Chapter 4 Sales tax,returns and discounts
4.1 Sales tax
4.2 Discounts
4.3 Sales and purchases
Summary
Quick Quiz
Answers
Chapter 5 Irrecoverable debts and allowances
5.1 Credit facilities
5.2 Irrecoverable(bad)debts
5.3 Doubtful debts
Summary
Quick Quiz
Answers
Chapter 6 Inventory
6.1 Definition
6.2 Measurement
Summary
Quick Quiz
Answers
Chapter 7 Tangible non—current assets
7.1 Non。cu rrent a nd cu rrent assets
7.2 IAS 1 6 Property,plant and equipment
7.3 Derecognition
7.4 Asset register
Summary
Quick Quiz
Answers
Chapter 8 Intangible non—current assets
8.1 Definition
8.2 Recog n ition
8.3 Measu rement
Summary
Quick Quiz
Answers
Chapter 9 Accruals and prepayments
9.1 Introduction(matching concept)
9.2 Expenses
9.3 Income
9.4 Effect on profit and net assets
Summa ry
Quick Quiz
Answers
Chapter 10 Provisions and contingencies
10.1 Provisions
10.2 Contingent liabilities
10.3 Contingent assets
SummaⅣ
Quick Quiz
Answers
Part D Preparing a trial balance
Chapter 11 Adjustment and correction of errors
11.1 Ylear—end adjustment
11.2 Type of errors
11.3 Correction of errors
Summary
Quick Quiz
Answers
Chapter 12 Control accounts and reconciliation
12.1 The natu re of recOnc.uation
12.2 RecOnciliatiOn within the accounting system
12.3 ReconciIiatiOn with outsider
Summary
Quick Quiz
Answers
Chapter 13 Incomplete records
13.1 Use of accounting and business equations to calculate missing figures
13.2 Use of ledger accounts to calculate missing figures
13.3 Use of cash and／or bank summaries to calculate missing figures
13.4 Use of profit percentagesto calculate missing figures
Summary
Quick Quiz
Answers
Part E Preparing basic finan statements
Chapter 14 Company accounting
14.1 Statement of profit or loss and other comprehensive income
14.2 Gains on property revaluation
14.3 Interrelationship of SOFP and SOPL&OCI
14.4 Statement of finan position
14.5 The statement of changes in equity
14.6 Notes tO the accounts
Summary
Quick Quiz
Answers
Chapter 15 Statement of cash flows
15.1 Introduction
15.2 Presentation of a statement of cash flows
Summary
Quick Quiz
Answers
Chapter 16 Events after the reporting period
16.1 Definition
16.2 Recognition and measurement
16.3 Dividends
16.4 Going concern
16.5 Disclosure
Summary
Quick Quiz
Answers
Part F Preparing simple consolidated finan
statements
Chapter 17 Introduction to consolidated finan statements
17.1 Types of investment
17.2 Parent’S separate finan statements
17.4 The consolidated statement Of financia[position
17.5 The consolidated statement of profit or loss and other comprehensive income
17.6 Accounting treatment for an associate
Summary
Quick Quiz
Answers
Part G lnprerpretation of financiai statements
Chapter 18 Interpretation of finan statements
18.1 Impoance a
Chapter l Introduction to accounting
1.1 Introduction to finan reporting
1.3 Business entities
1.4 Users and stakeh0Iders’needs
1.5 Corporate governance
1.6 Conceptual framework
1.7 Regulatory framework
Summary
Quick Quiz
Answers
Part B The use of double entry and accounting systems
Chapter 2 Sources,records and books of prime entry
2.3 Books of prime entry
Summary
Quick Quiz
Answers
Chapter 3 Ledger accounts and double entry
3.1 From books of prime entry to nominal ledger
3.2 From nominal ledger to trial balance
3.3 From trial balance to finan statements
Summary
Quick Quiz
Answers
Part C Recording transactions and events
Chapter 4 Sales tax,returns and discounts
4.1 Sales tax
4.2 Discounts
4.3 Sales and purchases
Summary
Quick Quiz
Answers
Chapter 5 Irrecoverable debts and allowances
5.1 Credit facilities
5.2 Irrecoverable(bad)debts
5.3 Doubtful debts
Summary
Quick Quiz
Answers
Chapter 6 Inventory
6.1 Definition
6.2 Measurement
Summary
Quick Quiz
Answers
Chapter 7 Tangible non—current assets
7.1 Non。cu rrent a nd cu rrent assets
7.2 IAS 1 6 Property,plant and equipment
7.3 Derecognition
7.4 Asset register
Summary
Quick Quiz
Answers
Chapter 8 Intangible non—current assets
8.1 Definition
8.2 Recog n ition
8.3 Measu rement
Summary
Quick Quiz
Answers
Chapter 9 Accruals and prepayments
9.1 Introduction(matching concept)
9.2 Expenses
9.3 Income
9.4 Effect on profit and net assets
Summa ry
Quick Quiz
Answers
Chapter 10 Provisions and contingencies
10.1 Provisions
10.2 Contingent liabilities
10.3 Contingent assets
SummaⅣ
Quick Quiz
Answers
Part D Preparing a trial balance
Chapter 11 Adjustment and correction of errors
11.1 Ylear—end adjustment
11.2 Type of errors
11.3 Correction of errors
Summary
Quick Quiz
Answers
Chapter 12 Control accounts and reconciliation
12.1 The natu re of recOnc.uation
12.2 RecOnciliatiOn within the accounting system
12.3 ReconciIiatiOn with outsider
Summary
Quick Quiz
Answers
Chapter 13 Incomplete records
13.1 Use of accounting and business equations to calculate missing figures
13.2 Use of ledger accounts to calculate missing figures
13.3 Use of cash and／or bank summaries to calculate missing figures
13.4 Use of profit percentagesto calculate missing figures
Summary
Quick Quiz
Answers
Part E Preparing basic finan statements
Chapter 14 Company accounting
14.1 Statement of profit or loss and other comprehensive income
14.2 Gains on property revaluation
14.3 Interrelationship of SOFP and SOPL&OCI
14.4 Statement of finan position
14.5 The statement of changes in equity
14.6 Notes tO the accounts
Summary
Quick Quiz
Answers
Chapter 15 Statement of cash flows
15.1 Introduction
15.2 Presentation of a statement of cash flows
Summary
Quick Quiz
Answers
Chapter 16 Events after the reporting period
16.1 Definition
16.2 Recognition and measurement
16.3 Dividends
16.4 Going concern
16.5 Disclosure
Summary
Quick Quiz
Answers
Part F Preparing simple consolidated finan
statements
Chapter 17 Introduction to consolidated finan statements
17.1 Types of investment
17.2 Parent’S separate finan statements
17.4 The consolidated statement Of financia[position
17.5 The consolidated statement of profit or loss and other comprehensive income
17.6 Accounting treatment for an associate
Summary
Quick Quiz
Answers
Part G lnprerpretation of financiai statements
Chapter 18 Interpretation of finan statements
18.1 Impoance a
