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| 編輯推薦： |
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1.10个单元的精美PPT课件和备课教案，方便教师授课教学2.10个单元的模拟试卷，提高学生解决实际问题能力3.教材提供10个单元的知识点分析及训练题，帮助学生随时检查学习效果
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| 內容簡介： |
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本书充分体现了高等职业教育的特色，理论内容以“必需、够用”为准则，注重培养学生的职业素养，突出了实用性。本书主要包括10个教学单元，每个单元均包含学习目标、正文、词汇以及课后练习4个部分。
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| 關於作者： |
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孙晓媛，淄博职业学院会计系专职教师。教授课程包括：基础会计、管理会计、会计电算化、会计英语、初级会计实务；国家级核心期刊论文4篇，省级期刊论文9篇，参与省级课题4项、院级课题2项，主编教材2本。
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| 目錄：
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Unit 1 Introduction of Accounting1
1.1 The Role of Accounting in Business 1
1.1.1 The Nature and Function of
Accounting 2
1.1.2 The Division of Accounting 3
1.2 Accounting Ethics 5
Important Words and Special Terms 6
Exercise 7
Unit 2 Some of Generally Accepted
Accounting Principles 8
2.1 The Monetary Convention 9
2.2 Accrual Basis of Accounting 9
2.2.1 The Cash Basis of
Accounting 10
2.2.2 The Accrual Basis of Accounting 10
2.3 Going Concern 10
2.4 Matching Principle and Revenue
Recognition 11
Important Words and Special Terms 11
Exercise 13
Unit 3 Accounting Equation and
Double-Entry system 15
3.1 Accounting equation 15
3.2 Accounting elements 15
3.3 Accounting elements in the accounting equation 17
3.4 T account 18
3.5 Double-entry System 18
Important Words and Special Terms 18
Exercise 19
Unit 4 Accounting Cycle 21
4.1 Identify transactions to be recorded 21
4.2 Journalizing 30
4.3 Posting from Journal to
Ledger 35
4.4 Preparing Unadjusted Trial
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