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内容大纲
本书立足数字经济与实体经济融合的时代背景，紧扣国家“双循环”战略，以国际财务报告准则（IFRS）为核心框架，深度融合小微企业经营实践，依托上海财经大学国际教育学院二十年跨境教育经验，构建起“国际标准本土化、中国经验全球化”的双向知识体系，为初学者架起连通全球规范与本土实践的专业桥梁。全书采用“四维渐进”模块化设计：第一模块聚焦成本管理，结合制造业案例建立底线思维；第二模块解析库存管理的国际估值技术及对现金流的影响；第三模块模拟完整会计循环，构建符合IFRS的账簿体系；第四模块升维至财务分析，助力实现从记账员到管理者的思维跃迁。
本书将会计知识嵌入实体经营场景，通过简洁公式拆解概念，遵循渐进式学习路径，使英文术语具象化。人工智能时代已到来，本书着力培养学生的核心竞争力，助力培养国际化会计人才，为国家经济发展贡献力量。 -
作者介绍
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目录
Part 1 Quotation with Profit Margin
Chapter 1 Cost Classification
1.1 The Process of Setting Up a New Business
1.2 Cost Concept
1.3 General Cost Classification
Chapter 2 Accounting for Overhead
2.1 Job order Costing & Process Costing
2.2 Cost Assignment in Job order Costing System
2.3 Cost Allocation in Job order Costing System
Chapter 3 Profit Determination
3.1 Mark Up Method
3.2 Margin Method
Chapter 4 Value Added Tax (VAT)
4.1 Introduction to VAT
4.2 The Current Rate of VAT
4.3 VAT Calculation
4.4 VAT Responsibilities of A Registered Business
4.5 Job order Costing Statement Exercises
Chapter 1: Cost Classification
Part 2 Inventory Control and Valuation
Chapter 5 Introduction to Inventory Control
5.1 Definition and Importance of Inventory Control
5.2 Overview of the Role of Inventory in a Business
5.3 Components of Inventory Control Documentation
Chapter 6 Inventory Valuation Methods and Updating Inventory Records
6.1 Valuation Methods
6.2 Advantages and Disadvantages of Each Method
Chapter 7 Writing Off Inventory
7.1 What Is Inventory Write Off
7.2 Reasons for Write Off Inventory
7.3 Relevant Entries in Inventory Control Documentation
7.4 Preventing Inventory Write Off
Chapter 8 Impact of Inventory Control on Business
8.1 Importance of Accurate Closing Inventory Value
8.2 Impact of Inventory Control on Business
8.3 Methods to Avoid Poor Inventory Control
Exercises
Chapter 5: Introduction to Inventory Control
Chapter 6: Inventory Valuation Methods and Updating Inventory Records
Chapter 7: Writing Off Inventory
Chapter 8: Impact of Inventory Control on Business
Part 3 Recording Financial Information
Chapter 9 Introduction to Accounting and Bookkeeping
9.1 History of Accounting and Bookkeeping
9.2 The Definition of Accounting and Bookkeeping
9.3 Branches of Accounting
9.4 Types of Business
9.5 Importance of Financial Information to Various Users
Chapter 10 Accounting Concepts
10.1 Legal Entity
10.2 The Accrual Concept
10.3 The Matching Concept
10.4 The Going Concern Assumption
Chapter 11 Recording Business Transactions
11.1 Introduction to Business Transactions and Documentation
11.2 Payment Systems and Methods
11.3 The Role of Accounting Records
Chapter 12 Foundations of Accounting Records
12.1 The Accounting Cycle
12.2 Accounting Equation
12.3 Principles of Double Entry Bookkeeping
Chapter 13 Books of Original Entry
13.1 Cash Book
13.2 Sales and Purchases Day Books
13.3 Sales Returns and Purchases Returns Day Books
13.4 Discount Allowed and Received Day Books
13.5 General Journal
Chapter 14 Posting to the Ledgers
14.1 Accounting Ledger
14.2 Types of Ledgers
Chapter 15 VAT Returns
15.1 VAT Return Terminology
15.2 VAT Accounting Methodologies
15.3 VAT Rates
15.4 VAT Return Declaration Process
Chapter 16 Bank Reconciliation
16.1 Internal Control and Its Role in Business Success
16.2 Bank Reconciliation
16.3 Suspense Account
Exercises
Chapter 9: Introduction to Accounting and Bookkeeping
Chapter 10: Accounting Concepts
Chapter 11: Recording Business Transactions
Chapter 12: Foundations of Accounting Records
Chapter 13: Books of Original Entry
Chapter 14: Posting to the Ledgers
Chapter 15: VAT Returns
Chapter 16: Bank Reconciliation
Part 4 Creating and Analysing Financial Statements
Chapter 17 Introduction to Financial Statements
17.1 The Role and Importance of Financial Statements
17.2 Overview of Financial Statements in Business
Chapter 18 The Income Statement
18.1 Introduction
18.2 Revenues
18.3 Expenses
18.4 Profit
18.5 Format of the Income Statement
Chapter 19 The Statement of Financial Position
19.1 Introduction
19.2 Assets
19.3 Liabilities
19.4 Equity
19.5 Format of the Statement of Financial Position
Chapter 20 Basic Financial Analysis
20.1 Horizontal Analysis
20.2 Vertical Analysis (Common Size Analysis)
20.3 Comparison of Horizontal and Vertical Analysis
20.4 Ratio Analysis
Exercises
Chapter 17: Introduction to Financial Statements
Chapter 18: The Income Statement
Chapter 19: The Statement of Financial Position
Chapter 20: Basic Financial Analysis
Reference List
Answers to Exercises
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