Unit 1 Introduction of Accounting
1.1 The Role of Accounting in Business
1.1.1 The Nature and Function of Accounting
1.1.2 The Division of Accounting
1.2 Accounting Ethics
Important Words and Special Terms
Exercise
Unit 2 Some of Generally Accepted Accounting Principles
2.1 The Monetary Convention
2.2 Accrual Basis of Accounting
2.2.1 The Cash Basis of Accounting
2.2.2 The Accrual Basis of Accounting
2.3 Going Concern
2.4 Matching Principle and Revenue Recognition
Important Words and Special Terms
Exercise
Unit 3 Accounting Equation and Double-Entry system
3.1 Accounting equation
3.2 Accounting elements
3.3 Accounting elements in the accounting equation
3.4 T account
3.5 Double-entry System
Important Words and Special Terms
Exercise
Unit 4 The Journals and The Ledgers
4.1 Journal
4.2 Types of Journal
4.2.1 General Journals
4.2.2 Special Journal
4.3 Advantages of Using Journals
4.4 Ledger
4.4.1 General Ledger
4.4.2 Subsidiary Ledger
Important Words and Special Terms
Exercises
Unit 5 Accounting Cycle
5.1 Identify transactions to be recorded
5.2 Journalizing
5.3 Posting from Journal to Ledger
5.4 Preparing Unadjusted Trial Balance
5.4.1 Accounting Basis
5.4.2 Adjusting entries
5.5 The Adjusted Trial Balance
5.6 Closing
Important Words and Special Terms
Exercises
Unit 6 Assets
6.1 Current Asset
6.1.1 Cash
6.1.2 Account Receivable
6.1.3 Inventory
6.2 Fixed Assets
6.2.1 Measuring the cost of Property， Plant and Equipment
6.2.2 Depreciable
6.3 Intangible Assets
Important Words and Special Terms
Exercises
Unit 7 Liabilities
7.1 Current liabilities
7.1.1 Short-term Bills （notes） and Accounts payable
7.1.2 Accrued expenses
7.1.3 Unearned revenues
7.1.4 Current maturities of Long-term debts
7.1.5 Contingent liabilities
7.2 Long-term liabilities
7.2.1 Long-term loans payable
7.2.2 Long-term accounts payable
7.2.3 Bonds （debenture） payable
Important Words and Special Terms
Exercises
Unit 8 Owner''s equity
8.1 Paid-up capital
8.1.1 Ordinary shares （common stock）
8.1.2 Preference shares （preferred stock）
8.2 Retained profits are earned from the customers
Important Words and Special Terms
Exercises
Unit 9 Balance Sheet and Income Statement
9.1 Balance Sheet
9.1.1 Purpose of Balance Sheet
9.1.2 Format of Balance Sheet
9.1.3 Advantages and Limitation of the Balance Sheet
9.2 Income statement
9.2.1 The function of income statement
9.2.2 Single-step Income Statement
9.2.3 Multiple-step Income Statement
Important Words and Special Terms
Exercises
Unit 10 Cash Flow Statement
10.1 The Role of Cash Flow Statement
10.1.1 Meaning of "Cash Flows"
10.1.2 Importance of Cash Flow Statement
10.2 Categories of Cash Flow
10.2.1 Operating Activities
10.2.2 Investing Activities
10.2.3 Financing Activities
10.2.4 Direct and Indirect Methods of Reporting
10.3 Usefulness of the Statement of Cash Flows
Important Words and Special Terms
Exercises
Appendix I 参考答案
Appendix II 课文参考译文
第1单元 会计概论
第2单元 公认会计原则
第3单元 会计等式和复式记账
第4单元 日记账和分类账
第5单元 会计循环
第6单元 资产
第7单元 负债
第8单元 所有者权益
第9单元 资产负债表和损益表
第10单元 现金流量表
参考文献
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