本书是双语版ACCA富媒体智能教材之一。本书篇幅适当，阐述深入浅出，体系完整，内在联系紧密。同时，本书将重点知识讲解的视频，以二维码的形式呈现，便于学生学习。本书内容包括：financial accounting、the use of double entry and accounting system、recording transactions and events、preparing a trial balance、preparing basic financial statements、preparing simple consolidated financial statements、interpretation of financial statements等。本书适合作为ACCA PAPER F3课程教材，也可作为ACCA考试辅导用书。
- 目录
- Section A Financial Accounting
- Chapter 1 Introduction to accounting 2
- Section B The Use of Double Entry and Accounting System
- Chapter 2 Sources, records and books of prime entry 26
- Chapter 3 Ledger accounts and double entry 35
- Section C Recording Transactions and Events
- Chapter 4 Sales tax, returns and discounts 46
- Chapter 5 Irrecoverable debts and allowances 56
- Chapter 6 Inventory 63
- Chapter 7 Tangible non-current assets 73
- Chapter 8 Intangible non-current assets 87
- Chapter 9 Accruals and prepayments 92
- Chapter 10 Provisions and contingencies 105
- Section D Preparing a Trial Balance
- Chapter 11 Adjustments and correction of errors 114
- Chapter 12 Control accounts and reconciliations 122
- Section E Preparing Basic Financial Statements
- Chapter 13 Incomplete records 140
- Chapter 14 Company accounting 148
- Chapter 15 Statements of cash f lows 179
- Chapter 16 Events after the reporting period 194
- Section F Preparing Simple Consolidated F inancial Statements
- Chapter 17 Introduction to consolidated f inancial statements 200
- Section G Interpretation of F inancial Statements
- Chapter 18 Interpretation of financial statements 230
- Lecture Example Answers 238
- 精选必做题答案 260
- Fi nancial Accounting Specimen Exam applicable
- from June 2014 261
- Specimen Exam Answers 274
- Reference 279
