目 錄 Unit 1 Accounting Principles 1 Unit 2 Accounting System 8 Unit 3 Accounting Equation and Transactions 15 Unit 4 Accounts and Books 24 Unit 5 Accounts Classification 34 Unit 6 Accounting Cycle 41 Unit 7 Financial Statements 55 Unit 8 Statement of Changes in Financial Positions 64 Unit 9 Cash and Temporary Investment 71 Unit 10 Receivables 81 Unit 11 Inventories 91 Unit 12 Tangible and Intangible Asset 100 Unit 13 Long-term Investments 110 Unit 14 Current Liabilities and Long-term Debts 116 Unit 15 Capital Stock and Treasury Stock 123 Unit 16 Retained Earnings and Dividends 131 Unit 17 Accounting for Manufacturing Operation 137 Unit 18 Cost Accounting 144 Unit 19 Relevant Costs 148 Unit 20 Managerial Accounting 153 Unit 21 Accounting for Inflation 159 Unit 22 Audit Report 163 Unit 23 Financial Statement Interpreting 168 Unit 24 International Accounting 180 Unit 25 Application for Accounting Position 186 Unit 26 Psychological Pressure in Accounting Workplace 192