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 參考答案 Appendix Ⅱ 課文參考譯文 Appendix Ⅲ 專業(yè)詞匯表 參考文獻
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