中级财务会计(第二版)陈强主编 目录（Intermediate financial accounting (Second Edition) edited by Chen Jiang）.docVIP

中级财务会计(第二版)陈强主编 目录（Intermediate financial accounting (Second Edition) edited by Chen Jiang） Catalog The first chapter is general introduction 1 1.1 definitions of financial accounting and financial reporting objectives 1 1.1.1 definition of financial accounting 1 1.1.2 financial reporting objectives 2 1.2 basic accounting assumptions and information quality requirements 3 1.2.1 accounting basic assumptions 3 1.2.2 accounting information quality requirements 6 1.3 accounting objects, elements and their equations 8 1.3.1 accounting object 8 1.3.2 accounting elements and their confirmation 9 1.3.3 accounting equation 11 1.4 accounting measurement 12 1.4.1 accounting measurement basic requirements 12 The composition of accounting measurement attribute of 1.4.2 12 Application principles of 1.4.3 accounting measurement attributes 13 1.5 financial accounting standards 13 1.5.1 financial accounting standard system 13 Specific content of 1.5.2 financial accounting standards 14 1.6 summary of this chapter 16 1.7 exercises 17 1.7.1 simple answer 17 1.7.2 single choice questions 17 1.7.3 multiple choice questions 19 1.7.4 judgment questions 20 The second chapter Monetary Fund 21 2.1 cash in stock 21 2.1.1 cash management system 21 Accounting of 2.1.2 cash receipts and disbursements 23 Accounting of 2.1.3 cash inventory 25 2.2 bank deposits 27 2.2.1 bank deposit management system 27 2.2.2 bank settlement 28 Accounting for 2.2.3 bank deposits 35 Inventory of 2.2.4 bank deposits 36 2.3 other monetary funds 38 2.3.1 other monetary funds overview 38 2.3.2 other monetary fund accounting 38 2.4 foreign currency transactions 42 2.4.1 the determination of the standard currency of bookkeeping 42 2.4.2 approximate exchange rate of spot exchange rate and spot rate 42 Accounting procedure under 2.4.3 foreign currency unified account system 43 Accounting treatment of foreign exchange transactions on 2.4.4 trading day 44 Accounting treatment of foreign exchange transactions on 2.4.5 balance s