中级财务会计(第二版)陈强主编 目录（intermediate financial accounting (second edition) edited by chen jiang）

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1、中级财务会计(第二版)陈强主编目录（Intermediatefinancialaccounting(SecondEdition)editedbyChenJiang）CatalogThefirstchapterisgeneralintroduction11.1definitionsoffinancialaccountingandfinancialreportingobjectives11.1.1definitionoffinancialaccounting11.1.2financialreportingobjectives21.2basicaccountingassumptionsandinf

2、ormationqualityrequirements31.2.1accountingbasicassumptions31.2.2accountinginformationqualityrequirements61.3accountingobjects,elementsandtheirequations81.3.1accountingobject81.3.2accountingelementsandtheirconfirmation91.3.3accountingequation111.4accountingmeasurement121.4.1accountingmeasurementbas

3、icrequirements12Thecompositionofaccountingmeasurementattributeof1.4.212Applicationprinciplesof1.4.3accountingmeasurementattributes131.5financialaccountingstandards131.5.1financialaccountingstandardsystem13Specificcontentof1.5.2financialaccountingstandards141.6summaryofthischapter161.7exercises171.7

4、.1simpleanswer171.7.2singlechoicequestions171.7.3multiplechoicequestions191.7.4judgmentquestions20ThesecondchapterMonetaryFund212.1cashinstock212.1.1cashmanagementsystem21Accountingof2.1.2cashreceiptsanddisbursements23Accountingof2.1.3cashinventory252.2bankdeposits272.2.1bankdepositmanagementsystem

5、272.2.2banksettlement28Accountingfor2.2.3bankdeposits35Inventoryof2.2.4bankdeposits362.3othermonetaryfunds382.3.1othermonetaryfundsoverview382.3.2othermonetaryfundaccounting382.4foreigncurrencytransactions422.4.1thedeterminationofthestandardcurrencyofbookkeeping422.4.2approximateexchangerateofspote

6、xchangerateandspotrate42Accountingprocedureunder2.4.3foreigncurrencyunifiedaccountsystem43Accountingtreatmentofforeignexchangetransactionson2.4.4tradingday44Accountingtreatmentofforeignexchangetransactionson2.4.5balancesheetdateandsettlementdate452.5summaryofthisChapter472.6exercises482.6.1simplean

7、swer482.6.2singlechoicequestions482.6.3multiplechoicequestions502.6.4judgmentquestions512.6.5trainingquestions52Chapterthirdreceivablesandprepayments553.1notesreceivable553.1.1notesreceivableoverview55Accou