Chapter 1 Financial Accounting Conceptual Framework
1。1 The Purpose of Accounting and Financial Reporting
1。2 Accounting Basis and Accounting Assumptio
1。3 Financial Accounting Principles and Measurement Bases
1。4 Qualitative Characteristics of Accounting Information
Chapter 2 Cash and Internal Control over Cash Tra action
2。1 Cash
2。2 Internal Control
Chapter 3 Receivables
3。1 Accounts Receivable
3。2 Notes Receivable
Chapter 4 Inventories
4。1 Inventory Defined
4。2 Costs Included In Inventory
4。3 Cost Flow Assumptio
4。4 Inventory Accounting Systems
Chapter 5 Property， Plant， and Equipment
5。1 Determining the Cost of Plant and Equipment
5。2 Depreciation
5。3 Disposal of Plant and Equipment
Chapter 6 Intangibles
6。1 Intangible Assets
6， 2 Accounting for Intangibles
6。3 Research and Development Costs
Chapter 7 Investments
7。1 Reaso for Investments
7。2 Accounting for Debt Investments
7， 3 Accounting for Stock Investments
7。4 Valuing and Reporting Investments
Chapter 8 Liabilities
8。1 Current Liabilities
8。2 Long-Term Liabilities
Chapter 9 Income， Expe es and Profit
9， 1 Income
9。2 Expe es
9。3 Profit and Profit Distribution
Chapter 10 Owner‘s Equity
10。1 Owne ’ Equity Defined
10。2 Paid-in Capital or Capital Stock
10。3 Capital Reserve
10。4 Appropriated Retained Earnings
10。5 Dividends and Undistributed Profit
Chapter 11 Financial Reports
11。1 Financial Statements
11。2 Notes and Other Information
Chapter 12 Financial Analysis
12。1 Basics of Financial Statement Analysis
12。2 Tools of Financial Statement Analysis
12。3 Earning Power and Irregular Items
12。4 Limitatio of Financial Statement Analysis
Chapter 13 Auditing Principles
13。1 Auditing Basis and Auditing Objectives
13， 2 Materiality and Audit Risk
13。3 Auditing Evidence and Auditing Sampling
Chapter 14 Audit Working Pape and Audit Reports
14。1 Audit Working Pape
14。2 Audit Reports
Chapter 15 Other Assurance and Quality Control
15。1 Other Assurance
15。2 Quality Control
Appendix A Accounting Standard for Business Enterprises：Basic Standard
Appendix B Chart of Accounts （Chinese-English）
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