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 參考答案 Appendix II 課文參考譯文 第1單元 會計概論 第2單元 公認(rèn)會計原則 第3單元 會計等式和復(fù)式記賬 第4單元 日記賬和分類賬 第5單元 會計循環(huán) 第6單元 資產(chǎn) 第7單元 負(fù)債 第8單元 所有者權(quán)益 第9單元 資產(chǎn)負(fù)債表和損益表 第10單元 現(xiàn)金流量表 參考文獻(xiàn)
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