第2版前言
第1版前言
Unit 1 General Introduction to
Accounting 1.1 Origin and Development of
Accounting
1.2 Accounting Entity
1.3 Accounting Assumptions
1.4 Quality Requirements of Accounting Information
Assignment
Reading Material
Unit 2 Accounting Equation and
Double?Entry 2.1 Accounting Title and
Accounts
2.2 Accounting Elements and Accou?
nting Equation
2.3 Double Entry
2.4 Accounting Circle
Assignment
Reading Material
Unit 3 Current Assets
3.1 Cash
3.2 Receivables
3.3 Inventories
Assignment
Reading Material
Unit 4 Non?current Assets
4.1 Long?Term Investment
4.2 Fixed Assets
4.3 Intangible Assets
Assignment
Reading Material
Unit 5 Liabilities
5.1 Current Liabilities
5.2 Long?term Liabilities
Assignment
Reading Material
Unit 6 Owners? Equity
6.1 Capital Stock
6.2 Retained Earnings
Assignment
Reading Material
Unit 7 Revenue,Expenses and
Profit 7.1 Revenue
7.2 Expenses
7.3 Profit
Assignment
Reading Material
Unit 8 Balance Sheet
8.1 Conception of Balance Sheet
8.2 Components of Balance
Sheet
8.3 How to Prepare Balance
Sheet
Assignment
Reading Material
Unit 9 Income Statement
9.1 Conception of Income
Statement
9.2 Components of Income
Statement
9.3 How to Prepare Income
Statement
Assignment
Reading MaterialUnit 10 Statement of Cash
Flow 10.1 Conception of Statement of Cash
Flow
10.2 Structure of Statement of Cash
Flow
10.3 How to Prepare Statement of Cash
Flow
Assignment
Reading Material
APPENDIX
Appendix Ⅰ 参考答案
Appendix Ⅱ 课文参考译文
Appendix Ⅲ 专业词汇表
参考文献
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