用户登陆搜 索 |
查看图书
图书目录：TABLE OF CONTENTS
Biographical Note Acknowledgments Guide to Readers Tables Table of Accounting Source Abbreviations Table of Accounting Sources Chapter 1 - Cash Definition and Content of Current Assets Definition of current assets Types of current assets Cash Accounting principles of cash Cash - Explanations of accounting entries Bank Deposit Settlement methods of bank payment (1) Bank draft Bank draft - Explanations of accounting entries (2) Commercial notes (3) Cashier cheques Cashier's cheque: Explanations of accounting entries (4) Cheques Cheque - Explanations of accounting entries (5) Credit card Credit card -Accounting entries (6) Remittance Remittance - Accounting entries (7) Entrusted receipt of payment Entrusted receipt of payment - Explanations of accounting entries: (8) Authorised receipt of payment Authorised receipt of payment - Accounting entries Internal Control of Cash The scope of the use of cash Limit on cash on hand and checking Cash cannot be directly taken out of income Nine forbidden behaviours of a cashier Internal Accounting Control of Cash Capital Division of labour and authorisation Division of labour and approval of authorisation formula for making payment out of cash capital Management of bank deposits Management of notes and signature Accounting Entries Standard classification for records of accounting items on cash illustrations Standard classification for records of accounting items on bank deposits Accounting Examples Specimens of Tables, Invoices and Agreements Chapter 2 - Accounts Receivable Receivables Notes receivable and discounting Notes receivable - explanation of accounting entries Accounting principles of receivables and prepayments Provision for bad debts Accounting of prepaid expenses Accounting Entries - Standard Classification of Accounting Items of Accounts Receivable Note receivables and discounting Provision for bad debt Debt restructuring Entries concerning advances to suppliers Examples Chapter 3 - Investments Concept of Investments and the Characteristics of Short-term Investments Concept of investments Characteristics of short-term investments Accounting for Short-term Investment Short-term investments should be recorded at costs on acquisition When disposing of short-term investments, the difference between the book value of the investment and the actual amount received should be treated as profit or loss on investments for the current period Accounting for Long-term Equity Investments Definition of long-term investments and long -term equity investments Determ,ination of the cost of long-term equity investments Accounting method of long-term equity investments - cost method Accounting method of long-term equity investments - equity method Accounting for Long-term Debt Investments Definition and characteristics of long-term debt investments Determination of the cost of long-term debt investments Interest on long-term debt investments Premium or discount on long-term bond investments Treatment of relevant expenses of debt investments Disposal of long-term debt investments Convertible bonds Provision for impairment of long-term investments Accounting Entries - Standard Classification of Records of Accounting Items on Short-term Investments (INVG) Acquisition of short-term investments Receipt of cash dividend or interest Provision for short-term investment write-down Entries concerning entrusted loan Standard Classification of Records of Accounting Items on Long-term Equity Investments (INVG) Acquisition of long-term equity investment Adoption of the cost method Adoption of the equity method Amortisation of the difference of amount of equity investments Receipt of cash dividends Miscellaneous entries Standard Classification of Records of Accounting Items on Long-term Debt Investments (INVG) Subscription of bonds Sale or receipt of interest on bond due Provision for impairment of long-term investments Other debt investments Miscellaneous Examples of Accounting Treatments for Short-term Investment (INVG) Chapter 4 - Accounting of Inventories Definition and Characteristics of Inventories Definition of inventories Characteristics of inventories Accounting Principles of Inventories General Principles Determination of the actual cost of inventories Physical Count and Disclosure of Inventories Regular counting and treatment of overage and shortage on inventories Periodic inventory counting method Perpetual inventory counting method Disclosure of inventories Valuation of Inventories First-in, first-out method Weighted average method Moving average method Last-in, first-out (LIFO) Individual valuation Budgeted cost method Gross profit rate method Selling price method Determination of the Value of Inventories at the End of Period Meaning of the "lower of cost or the net realisable value" The application of the lower of cost or the net realisable value Accounting treatment of the lower of cost or the net realisable value Raw Materials Meaning of raw materials Accounting of raw materials valued according to their actual cost Accounting of raw materials valued according to their budgeted cost Packaging Materials Meaning of packaging materials Accounting of packing materials Accounting of Low Cost and Short-lived Articles Meaning of low cost and short-lived articles The amortisation of low cost and short-lived articles Accounting treatment of low cost and short- lived articles Accounting of Subcontracted Materials for Further Processing Actual cost of subcontracted materials for further processing Accounting treatment of subcontracting of further processing business Accounting Entries - Standard Classification of Records of Accounting Items of Inventories Accounting entries - acquisition of raw materials Consumption of raw materials Packaging materials Low cost and short-lived articles Cost variance of raw materials Self-manufactured semi-finished goods Manufactured goods Raw materials sub-contracted for further processing Consignment Circulation of goods Compensation for shortage or overage on inventories Acquisition of inventories Inventory write-clown Instalment sale Accounting Examples of Inventories Consumption of raw materials Consigned materials for further processing Specimens of PRC Tables, Invoices and Agreements Chapter 5 - Fixed Assets Definition of fixed assets Characteristics of fixed assets Classification of fixed assets Valuation of Fixed Assets Components of the cost of fixed assets Valuation of fixed assets Acquisition Cost of Fixed Assets Scenario 1 : Fixed assets which are purchased and can be readily used without undergoing any construction process Scenario 2: Self-constructed fixed assets Scenario 3: Fixed assets contributed to by investors Scenario 4: Fixed assets acquired through financing lease Scenario 5: Fixed assets under reconstruction and extension Scenario 6: Non-cash assets acquired from a debtor in settlement of a debt or by swapping a creditor's claim Scenario 7: Fixed assets received through non -monetary transactions Scenario 8: Fixed assets received through donation Scenario 9: Overage on fixed assets Scenario 10: Fixed assets appropriated free- of-charge to an enterprise Depreciation of Fixed Assets Nature of depreciation Depreciable basis Factors affecting depreciation Depreciation methods Accounting entries of depreciation Extension, Repair and Disposal of Fixed Assets Extension of fixed assets Repair of fixed assets Disposal Of fixed assets Physical Count, Impairment and Disclosure of Fixed Assets Definition of physical count of fixed assets Treatment of overage Treatment of shortage Impairment of fixed assets Disclosure of fixed assets Construction Materials and Construction in Progress Accounting of construction materials Accounting of construction in progress Accounting Entries Standard classification of accounting items of fixed assets Overage on fixed assets Accounting entries of construction-in-progress Shortage on fixed assets Disposal of fixed assets Provision for impairment of fixed assets Examples of Accounting Items Concerning Fixed Assets Acquisition of fixed assets Example of Construction Materials and Construction in Progress Construction materials and Construction-in- progress Chapter 6 - Intangible Assets Definition of intangible assets Characteristics of intangible assets Types of Intangible Assets Patent Non-patented technology Trademark2 Copyrights Land use right Franchise Goodwill Intangible Assets Acquisition Cost Acquired intangible assets Intangible assets contributed by investors Intangible asset acquired in non-cash assets from a debtor in settlement of a debt or by swapping the creditor's claim Intangible assets received through non-monetary transactions Donated intangible assets Self-developed intangible asset with a legal right obtained Subsequent Expenditures, Amortisation, Disposal, Writing off, Impairment and Disclosure of Intangible Assets After-expenditure of intangible assets Amortisation of intangible assets Scrap and disposal of intangible assets Impairment of intangible assets Disclosure of intangible assets Accounting of Other Assets Definition of other assets Standard Classification of Accounting Items of Intangible Assets Entries on intangible assets Acquisition of intangible assets Transfer of intangible assets Sales or leasing of intangible assets Amortisation of intangible assets Provision for impairment of intangible assets Standard Classification of Accounting Items of Long-term Prepaid Expenses " Entries concerning long-term prepaid expense Accounting Examples of Intangible Assets Acquisition of intangible assets Transfer of intangible assets Amortisation of intangible assets Chapter 7 - Impairment of Assets Overview Definition of impairment of assets Basic requirements of impairment of assets Accounting for Impairment of Each Type of Assets Short-term investments Designated loan Accounts receivable and prepayment Inventories Long-term investments Fixed assets Construction in progress Intangible assets Standard Classification of Accounting Items of Impairment of Assets Provision for short-term investment write-down Provision for impairment of construction in progress Provision for designated loan receivable Provision for impairment of intangible assets Provision for bad debt Provision for inventory write-down Provision for long-term investment write-down Provision for impairment of fixed assets Accounting Examples of Impairment of Assets Provision for long-term investment write- down Provision for fixed assets impairment Provision for intangible assets impairment Chapter 8 - Liabilities Definition of Liabilities Definition of liabilities Definition of current liabilities Accounting for current liabilities Definition of long-term liabilities Accounting for long-term liabilities Methods of Debt Restructuring and its Disclosure Methods and disclosure of debt restructuring Disclosure of debt restructuring Debtor's Accounting Treatment of Debt Restructuring Settling debt at an amount below its book value Debt settled with non-cash assets Debt settled by conversion of debt into equity Modifying other terms of a debt Adopting a mixed restructuring method Creditor's Accounting Treatment of Debt Restructuring Debt settled in cash at an amount below its book value Debt settled with non-cash assets Debt settled by conversion of debt into equity Modifying other terms of a debt Adopting the mixed restructuring method Accounting Treatment of the Issue of Bonds Definition of and regulations for the issue of bonds The issuing price of bonds payable Accounting for bonds payable Accounting Treatment of Convertible Bonds Definition of and regulations for the issue of convertible bonds Accounting treatment of convertible bonds Accounting Treatment of Fixed Assets Acquired Through Financing Lease and Special Appropriations Accounting treatment of fixed assets acquired through financing lease Accounting treatment of special appropriations Treatment of Borrowing Costs Definition of borrowing costs Treatment of borrowing costs Regulations for the Treatment of Borrowing Costs Arising from Special Borrowings for the Acquisition or Construction of Fixed Assets Treatment of interest on borrowing, amortisation of discounts or premiums and exchange differences arising from foreign currency borrowings Treatment of ancillary expenses arising from borrowing Implication of reaching the expected usable condition Disclosure of borrowing costs Standard Classification of Accounting Items of Short- term Loans Standard Classification of Accounting Items of Notes Payable, Accounts Payable and Accounts Received in Advance Debt restructuring Liabilities concerning bills of exchange Entries concerning note payable Liabilities concerning advance from customers Occurrence and repayment of accounts payable Standard Classification of Accounting Items of Tax Payable Collection of tax refunds Consumption tax payable Business tax payable Resources tax payable Income tax payable Other payables Standard Classification of Accounting Items of Accrued Payroll and Welfare Payable Withdrawal of welfare expenses Payment of welfare expenses Payment of salary Deduction of salary payable Standard Classification of Accounting Items of Asset Value to be Carried Over Standard Classification of Accounting Items of Long-term Loans Occurrence of long-term borrowings Repayment of long-term borrowings Conversion of long-term borrowings and recognition of debts Standard Classification of Accounting Items of Bonds Payable Standard Classification of Accounting Items of Long-term Payable Payment of long-term payable Occurrence of Long-term Payable Standard Classification of Accounting Items of Special Payables Examples (LG) Occurrence of various payables Tax payable Long-term borrowings Debt restructuring and its treatment Bonds Issuance Specimens of PRC Tables, Invoices and Agreements Chapter 9 - Owners' Equity Meaning of Owners' Equity Meaning of owners' equity Relationship between owners' equity and liabilities Distinction between owners' equity and liabilities Accounting for Paid-in Capital Meaning of paid-in capital Scope of paid-in capital Accounting for the paid-in capital of normal enterprises Accounting for the capital of joint stock company Change of paid-in capital (or stock) Accounting for Capital Surplus Meaning of capital surplus Accounting of capital investment Accounting for Surplus Reserve Meaning of surplus reserve Surplus reserve of normal enterprises and joint stock companies Surplus reserve of foreign investment enterprises Standard Classification of Accounting Items of Owners' Equity Contribution of capital by investors Appropriation of Capital Surplus Transfer of Asset-value to Capital Surplus Appropriation of Surplus Reserve Use of Surplus Reserve Reduction of Capital Conversion between Stocks and Bonds Accounting Examples of Owners' Equity Contribution of capital by investors Appropriation of capital surplus Appropriation of surplus reserve Transfer of asset-values to capital surplus Specimens of PRC Tables, Invoices and Agreements Chapter 10 - Revenue Meaning of Revenue Definition of revenue Characteristics of revenue Classification of revenues Recognition and Calculation of Revenue from the Sale of Goods Recognition of revenue from the sale of goods Measurement of revenue from the sale of goods Accounting treatment of revenues from the sale of goods Dealing with Special Sale Operations Consignment sale Instalment sale Buy back after sale Sales of real estate Export sales Recognition and Measurement of Service Revenue Recognition of service revenue Measurement of service revenue Accounting treatment of service revenue Use of the percentage of completion method Treatment of special service transaction Revenue from the Use of an Enterprise's Assets by Others Types of revenue from the use of an enterprise's assets by others Principles of recognising interest and revenue from the use of an enterprise's assets Accounting of interest revenue Accounting treatment of charges for the use of an enterprise's assets Definition of Construction Contract Definition of construction contract Characteristics of construction contract Classification of construction contracts The subject of accounting in construction contract Separation of construction contracts Merging of construction contracts Revenue from Construction Contract Content of revenue from construction contract Recognition of revenue from construction contract Measurement of revenue from construction contract Cost of Construction Contract Content of the cost of construction contract Recognition of revenue from construction contract Measurement of the cost of construction contract Accounting Treatment of the Cost of Construction Contract Direct expenses Indirect expenses Meaning and the Use of the Percentage of Completion Method Meaning of the percentage of completion method Use of the percentage of completion method Disclosure of Revenue Standard Classification of Accounting Items of Sales of Goods and Provision of Services Revenue from other operations Revenue from sales of goods Revenue from provision of service Tax payable accrued in revenue generation Transfer of income Accounting Examples of Income From Sales of Goods, Provision of Service and Construction Contract (RG) (CG) Revenue from sales of goods Consignment sales Adoption of instalment sales Cost of construction contract Revenue from the use of the enterprise's assets by others Chapter 11 - Cost and Expense Meaning of Costs and Expenses Meaning of costs Meaning of expenses Scope of periodic expenses Recognition and Calculation of Costs and Expenses Calculation of Production Cost Basic principles of calculating production cost Procedure of calculating cost Collection of production cost Collection of manufacturing expenses Collection of prepaid expenses Collection of accrued expenses Basic Methods of Cost Calculation Variety method Job-lot method Stage method Accounting Entries of Cost and Expenses Transfer of costs Entries relating to various expenses incurred Entries relating to various costs Entries relating to taxes Sale or impairment of assets Accounting Examples of Cost and Expenses Specimens of PRC Tables, Invoices and Agreements Chapter 12 - Profit and Profit Distribution Meaning of profit Meaning of operating profit Meaning of total profit Meaning of investment income Meaning of revenue from subsidies Meaning of non-operating revenues and expenditures Meaning of income tax Meaning of net income Financial Accounting and Tax Accounting Differences between financial accounting and taxation accounting Timing differences and permanent differences Timing differences Permanent differences Timing differences and permanent differences Calculation of taxable profit Accounting of Income Tax The taxes payable method The tax effect accounting method Deferral method The liability method Major differences between the taxes payable method and tax effect accounting method Similarity between the taxes payable method and the effect accounting method Distribution of Profit Profit available for distribution Profit available for distribution to investors Profit distribution plan Standard Classification for Records of Accounting Items for Income Tax Standard Classification for Records of Accounting Items for Profit and Distribution of Profit Transfer of income or expenses to the profit for the current year account Undistributed profit amount Surplus reserve Allocation of profit by foreign enterprises Distribution of dividends Accounting Examples of Profit, Profit Distribution and Income Tax Specimens of PRC Tables, Invoices and Agreements Chapter 13 - Accounting for Foreign Currency Transactions An outline of foreign currency transactions Accounting for foreign currency transactions Standard Classification for Records of Accounting Items for Foreign Currencies Business Accounting Examples of Foreign Currency Transactions Chapter 14 - Accounting Adjustments Meaning of Accounting Adjustments Meaning of accounting adjustments Meaning of accounting policies Meaning of accounting estimates Meaning of accounting errors Meaning of events after the balance sheet date Changes in Accounting Policies Meaning of changes in accounting policies Accounting Treatment of Changes in Accounting Policies Retroactive adjustment Prospective application Disclosure of a change in the accounting policy Changes in Accounting Estimates Meaning of accounting estimates changes Accounting treatment of changes in accounting estimates Disclosure of changes in accounting estimates Adjustment to Accounting Errors Purpose of adjustment to accounting errors Accounting treatment of adjustment to accounting errors Disclosure of adjustment to accounting errors Events after the Balance Sheet Date Meaning of events after the balance sheet date Content of events after the balance sheet date Accounting treatment of events after the balance sheet date Disclosure of events occurring after the balance sheet date Standard Classification of Accounting Items of Adjustments to Accounts Adjustments to the annual profit of prior year Corresponding changes of income tax Carrying down of the balance Accounting Examples of Accounting Adjustments Chapter 15 - Contingencies Concept of Contingencies Meaning of contingency Types of Contingencies Contingent liability Contingent asset Recognition, Measurement and Disclosure of Contingency Recognition of contingency Measurement of contingency Disclosure of contingency Standard Classification of Accounting Items of Contingencies Contingent Liabilities Accounting Examples Chapter 16 - Related Parties Relationship and Their Transactions Concept of Related Parties' Relationship Meaning of control Meaning of joint control Meaning of substantial influence Criteria for Judging Related Parties' Relationship Parent and subsidiary Joint ventures Associated enterprises Principal individual investors, key management personnel or their close family members Other enterprises directly controlled by the principal individual investors, key management personnel, or their close family members State-controlled enterprises Related Parties' Transactions and Disclosure Types of transactions between related parties Disclosure of transactions between related parties Accounting Treatment of Transactions Concerning the Sale of Assets by Listed Companies (between related parties) Situation 1 : If the actual transaction price is lower or equal to the book value of the assets sold or of the transferred creditor's claim Situation 2: If the actual transaction price is higher than the relevant book value of the assets Normal sale of goods (includes provision of services) Abnormal sale of goods and other sales Accounting Treatment of Other Transactions Between Related Parties Accounting treatment of debt borne by related parties Accounting treatment of expenses borne by related parties Accounting treatment of the entrusting and entrusted operations Accounting treatment of capital used by the listed company and its related parties Chapter 17 - Financial Reports Meaning of Financial Reports Types of financial reports Composition of Financial Reports Financial statements The notes to financial statements Financial condition explanation memorandum Preparation of Financial Reports Balance Sheet Format of balance sheet Preparation of balance sheet Income Statement Format of income statement Preparation of income statements Cash Flow Statement Format of cash flow statement Preparation of cash flow statement Statement of Changes in Owners' Equity (stockholders' equity) Format of statement of changes in owners' equity (stockholders' equity) Notes on changes in shareholders equity VAT Payable Movement Table Format of VAT payable movement table Preparation of value-added tax payable movement table Statement of Profit Distribution Format of statement of profit distribution Preparation of statement of profit distribution Segment Report (business segment, geographical segment) Format of segment report (business segment) Format of segment report (geographical segment) Preparation of segment report (business segment, geographical segment) Index |
