Exercises　92
参考译文　93
Chapter　5 Non-current
Assets　100
Listening　Online　100
Learning　Objectives　100
5．1　Fixed Assets　100
5．1．1　Definition and Characteristics of Fixed Assets　100
5．1．2　Classification of Fixed Assets　101
5．1．3　Costs of Fixed Assets　101
5．1．4　Post-acquisition Expenditures　102
5．1．5　Depreciation and Impairment　103
5．1．6　Disposals of Fixed Assets　104
5．2　Intangible Assets　105
5．2．1　Definition and Characteristics of Intangible Assets　105
5．2．2　Main Categories of Intangible Assets　105
5．2．3　Recognition and Measurement of Intangible Assets　106
5．2．4　Post-acquisition Measurement　107
5．2．5　Disposals of Intangible Assets　108
5．3　Investments　108
5．3．1　Objectives of Investment　108
5．3．2　Types of Securities　109
Key　Terminologies　110
Review　and Discussion Questions　111
Exercises　111
参考译文　113
Chapter　6 Liabilities and Owner’s
Equity　119
Listening　Online　119
Learning　Objectives　119
6．1　Current Liabilities　119
6．1．1　Definition of Current Liabilities　119
6．1．2　Accounts Payable　120
6．1．3　Short-term Notes Payable　120
6．1．4　Unearned Revenue　120
6．1．5　Short-term Borrowings　120
6．1．6　Accrued Liabilities　121
6．1．7　Dividend Payable　121
6．1．8　Current Portion of Long-term Obligation　121
6．2　Non-current Liabilities　122
6．2．1　Long-term Borrowings　123
6．2．2　Bonds Payable　123
6．2．3　Long-term Notes Payable　124
6．2．4　Pension Plans　124
6．3　Types of Organization　125
6．3．1　Sole Proprietorship　125
6．3．2　Partnership　125
6．3．3　Corporation　126
6．4　Owner’s Equity　127
6．4．1　Rights of Stockholders　127
6．4．2　Retained Earnings　128
6．4．3　Dividend　128
Key　Terminologies　129
Review　and Discussion Questions　130
Exercises　130
参考译文　131
Chapter　7 Revenue and
Expense　138
Listening　Online　138
Learning　Objectives　138
7．1　Revenue　138
7．1．1　Definition of Revenue　138
7．1．2　The Earning Process of Revenue　139
7．1．3　Recognition of Revenue　139
7．2　Expense　141
7．2．1　Definition of Expense　141
7．2．2　Cost Vs Expense　142
7．2．3　Recognition of Expense　142
7．2．4　Specific Expense Items　142
Key　Terminologies　144
Review　and Discussion Questions　144
Exercises　144
参考译文　146
Chapter　8 Cost Accounting　150
Listening　Online　150
Learning　Objectives　150
8．1　Overview of Cost Accounting　150
8．1．1　Definition of Cost
Accounting　150
8．1．2　Features of Cost Accounting　150
8．1．3　Financial Accounting， Management Accounting and
Cost　Accounting　151
8．1．4　Cost Classifications　152
8．2　Costing Method　155
8．2．1　Job-order Costing　155
8．2．2　Process Costing　156
8．2．3　Activity Based Costing　158
Key　Terminologies　160
Review　and Discussion Questions　161
Exercises　161
参考译文　162
Chapter　9 Management Accounting　168
Listening　Online　168
Learning　Objectives　168
9．1　Introduction to Management Accounting　168
9．1．1　Definition of Management Accounting　168
9．1．2　Comparison of Financial and Management Accounting　168
9．1．3　Functions of Management Accounting　170
9．2　Cost Behavior　171
9．2．1　Variable Cost　171
9．2．2　Fixed Cost　172
9．2．3　Mixed Cost　172
9．3　Cost-Volume-Profit Analysis　173
9．3．1　Basic Concept of Cost-Volume-Profit Analysis　173
9．3．2　Break-even Analysis　174
9．3．3　Target Profit Analysis　175
9．4　Budget and Performance
Evaluation　176
9．4．1　Budget　176
9．4．2　Performance Evaluation　177
Key　Terminologies　179
Review　and Discussion Questions　180
Exercises　180
参考译文　181
Chapter　10 Audit　187
Listening　Online　187
Learning　Objectives　187
10．1　Introduction to Audit　187
10．1．1　Definition of Audit　187
10．1．2　Types of Audit　189
10．1．3　Types of Auditors　190
10．1．4　Componets of Audit Report　191
10．2　Audit Procedure　192
10．2．1　Management Assertions　192
10．2．2　Identify Audit Objectives　193
10．2．3　Carry Out Audit Specifically　194
10．3　Internal Control　198
10．3．1　Definition of Internal Control　198
10．3．2　Development History of Internal Control　199
10．3．3　Elements of Internal Control　199
Key　Terminologies　202
Review　and Discussion Questions　203
Exercises　203
参考译文　204

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