Part 1 Accounting Principles會計原理　
Chapter 1 Accounting and Its Environment會計與環境　
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1.1 Nature and Content of Accounting　
1.2 Objectives of Financial Reporting　
1.3 Underlying Assumptions　
1.4 Accounting Basis　
1.5 The Influences of Modern Technologies on Accounting Professional　　核心詞匯Core Words and Expressions
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Chapter 2 Accounting Concepts and Principles會計概念與原則　
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2.1 Qualitative Characteristics of Useful Accounting Information　
2.2 Elements of the Financial Statements　
2.3 Recognition and Measurement Principles　
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Chapter 3 Financial Statements財務報表　
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3.1 Statement of Financial Position　
3.2 Statement of Comprehensive Income　
3.3 Statement of Changes in Equity　
3.4 Statement of Cash Flows　
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Chapter 4 Accounting Cycle會計循環　
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4.1 Accounting Equation and Double-Entry Bookkeeping
4.2 The Accounting Cycle　
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Part 2 Financial Accounting財務會計　
Chapter 5 Current Assets流動資產　
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5.1 Cash and Current Receivables　
5.2 Inventory　
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Chapter 6　Investments，Plant Assets and Intangibles投資、固定資產與無形資產　
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6.1 Investments in Equity and Debt Securities　
6.2 Plant Assets and Intangibles　
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Chapter 7 Liabilities負債　
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7.1 Current Liabilities　
7.2 Bonds Payable and Convertible Bonds
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Chapter 8 Owners Equity所有者權益　
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8.1 Contributed Capital　
8.2 Retained Earnings　
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Chapter 9 Performance經營成果　
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9.1 Income　
9.2 Expenses　
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Chapter 10 Financial Statement Analysis財務報表分析
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10.1 Framework of Financial Statement Analysis　
10.2 Techniques of Analysis　
10.3 Ratio Analysis　
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Part 3 Cost and Management Accounting成本與管理會計　
Chapter 11　An Introduction to Cost terms and Concepts成本術語與概念介紹　 小案例Mini Case　
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11.1 Cost Objects and Cost Assignments　
11.2 Elements of Cost　
11.3 Materials and Labor　
11.4 Manufacturing Overheads
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Chapter 12 Costing Systems成本核算系統　
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12.1 Job Costing and Process Costing　
12.2 Absorption and Marginal Costing　
12.3 Activity-Based Costing　
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Chapter 13 Management Accounting管理會計　
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13.1 Cost Behavior and CVP Analysis　
13.2 Standard Costing and Variance Analysis
13.3 Master Budgets　
13.4 Performance Measurement　
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Part 4 International Accounting國際會計
Chapter 14 International Accounting Harmonization國際會計協調
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14.1 Advantages of International Accounting Harmonization　
14.2 Applicability of Interna