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| L1 |
概览和财务报表简介
Overview and Introduction to Financial Statements (PDF)
行政事务；讨论会计框架
Administrative Matters, Discussion of Accounting Framework |
| L2 |
资产负债平衡表
The Balance Sheet (PDF) |
| L3 |
损益表和权责发生制
The Income Statement and Principles of Accrual Accounting (PDF) |
| L4 |
以权责会计制制定会计报表的流程
The Accrual Accounting Process of Preparing Financial Statements (PDF) |
| L5 |
以权责会计制制定会计报表的流程(续)
The Accrual Accounting Process of Preparing Financial Statements (cont.) (PDF) |
| L6 |
会计流程
The Accounting Process |
| L7 |
现金流量表
Statement of Cash Flows (PDF) |
| L8 |
现金流量表(续)
Statement of Cash Flows (cont.)
财务报表分析
Financial Statement Analysis (PDF) |
| L9 |
应收款项和收益认定入帐
Receivables and Revenue Recognition (PDF) |
| L10 |
应收款项和收益认定入帐(续)
Receivables and Revenue Recognition (cont.) (PDF) |
| L11 |
存货
Inventories (PDF) |
| L12 |
长期性资产
Long-lived Assets (PDF) |
| L13 |
财产，厂房及设备的配合原则
Matching Principle for PP&E (PDF) |
| L14 |
流动负债和或有事项
Current Liabilities and Contingencies (PDF) |
| L15 |
金钱的时间价值
Time Value of Money (PDF)
长期负债
Long-term Debt (PDF) |
| L16 |
长期负债和租赁
Long-term Debt and Leases (PDF) |
| L17 |
递延税款
Deferred Taxes (PDF)
有价证券
Marketable Securities (PDF) |
| L18 |
投资和企业合并
Investments, and Business Combinations (PDF) |
| L19 |
企业合并和课程温习
Business Combinations and Course Review (PDF) |
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