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免费版权信息
免费第二版序言
免费序言
免费 Chapter 1 Statements of Profit or Loss：Sole Traders
免费 1.1 Introduction to the Statement of Profit or Loss
免费 1.2 Gross Profit and Net Profit
免费 1.3 Preparation of a Trading and Profit and Loss Account
免费 1.4 Preparation of a Statement of Profit or Loss
免费 Exercise
免费 Chapter 2 Statement of Financial Position
免费 2.1 Contents of the Statement of Financial Position
免费 2.2 Format of the Statement of Financial Position
免费 2.3 No Double Entry in Statements of Financial Position
免费 2.4 Drawing up a Statement of Financial Position
免费 Exercise
免费 Chapter 3 Statements of Profit or Loss and Statements of Fin
免费 3.1 Returns Inwards and Returns Outwards
免费 3.2 Carriage Inwards and Carriage Outwards
免费 3.3 The Second Year of a Business
免费 Exercise
免费 Chapter 4 Inventory
免费 4.1 IAS 2 Inventories
免费 4.2 Cost of Goods Sold
免费 4.3 Measurement of Inventories
免费 4.4 Using Mark-up ／ Margin Percentages to Establish Cost
免费 Exercise
免费 Chapter 5 Irrecoverable Debts and Allowance for Receivables
5.1 Irrecoverable Debts
5.2 Allowance for Receivables
5.3 Example： Irrecoverable Debts Written off and Allowance f
Exercise
Chapter 6 Depreciation：Calculations and Double Entry
6.1 What Is Depreciation？
6.2 Causes of Depreciation
6.3 Calculating Depreciation
6.4 Accounting for Depreciation
Exercise
Chapter 7 Accruals and Prepayments
7.1 Introduction
7.2 Accrued Expenses and Prepaid Expenses
7.3 Accrual Principle and Income
Exercise
Chapter 8 Provisions and Contingencies
8.1 Provisions
8.2 Contingent Liabilities and Contingent Assets
8.3 Disclosure in Financial Statements
Exercise
Chapter 9 Tangible Non-current Assets
9.1 Capital vs Revenue Expenditure
9.2 IAS 16 Property， Plant and Equipment

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