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
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Unit 2 Accounting Equation and
DoubleEntry 2.1 Accounting Title and Accounts
2.2 Accounting Elements and Accounting Equation
2.3 Double Entry
2.4 Accounting Circle
Assignment
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Unit 3 Current Assets
3.1 Cash
3.2 Receivables
3.3 Inventories
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Unit 4 Noncurrent Assets
4.1 LongTerm Investment
4.2 Fixed Assets
4.3 Intangible Assets
Assignment
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Unit 5 Liabilities
5.1 Current Liabilities
5.2 Longterm Liabilities
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Unit 6 Owners Equity
6.1 Capital Stock
6.2 Retained Earnings
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Unit 7 Revenue,Expenses and Profit
7.1 Revenue
7.2 Expenses
7.3 Profit
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Unit 8 Balance Sheet
8.1 Conception of Balance Sheet
8.2 Components of Balance Sheet
8.3 How to Prepare Balance Sheet
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Unit 9 Income Statement
9.1 Conception of Income Statement
9.2 Components of Income Statement
9.3 How to Prepare Income Statement
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Unit 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
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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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