總序 第二版前言 前言 Part One:Accounting Lesson One Financial Accounting ——A special information processing system Lesson Two The Basis of Accounting Lesson Three The Tools and Procedures Used by Accountants When Conducting Their Daily Work Lesson Four The Daily Accounting Work Lesson Five Some Important Issues in Summarizing and Reporting Phases Lesson Six The Income Statement,Statement of Owners’Equity,and Balance Sheet Lesson Seven Cash Flow Statement Lesson Eight Some Important Current Assets Lesson Nine Inventory Lesson Ten Long Term Equities Investment Lesson Eleven Operational Assets Lesson Twelve Liabilities Part Two:TaxatiOil Lesson One What Is Tax Lesson Two The Classification Of Taxes Lesson Three The Rights and the Responsibilities of Tax Authority Lesson Four The Rights and the Obligations of the Tax Pavers Lesson FiVe Tax Assessment and Tax Ineentives Lesson Six The Manner and Procedures of Tax Imposition Lesson Seven Tax Planning,Tax Avoidance and Tax Evasion 第一部分:會計篇 第1課 會計:特殊的信息系統(tǒng) 第2課 會計工作的基礎(chǔ) 第3課 會計工作的方法與手段 第4課 會計日常工作 第5課 匯總與報告階段應注意事項 第6課 利潤表、所有者權(quán)益變動表與資產(chǎn)負債表 第7課 現(xiàn)金流量表 第8課 重要的流動資產(chǎn) 第9課 存貨 第10課 長期股權(quán)投資 第11課 經(jīng)營資產(chǎn) 第12課 負債 第二部分:稅務篇 第1課 什么是稅 第2課 稅的種類 第3課 稅務機關(guān)的權(quán)與責 第4課 納稅人的權(quán)利及義務 第5課 計稅與稅收激勵 第6課 征稅的方法與環(huán)節(jié) 第7課 稅務籌劃、避稅與逃稅