目录 第3版前言 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 Economic Entity 1.3 Accounting Assumptions 1.4 Quality Requirements of Accounting Information ·Assignment ·Reading Material Unit 2 Accounts and Double-Entry 2.1 Account Titles and Accounts 2.2 Accounting Elements and Accounting Equation 2.3 Double Entry 2.4 Accounting Cycle ·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 Investments 4.2 Property, Plant and Equipment 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 Revenues, Expenses and Profits 7.1 Revenues 7.2 Expenses 7.3 Profits ·Assignment ·Reading Material Unit 8 Balance Sheet 8.1 Concept of the Balance Sheet 8.2 Contents and Formats of the Balance Sheet 8.3 How to Prepare the Balance Sheet ·Assignment ·Reading Material Unit 9 Income Statement 9.1 Concept of the Income Statement 9.2 Contents and Formats of the Income Statement 9.3 How to Prepare the Income Statement ·Assignment ·Reading Material Unit 10 Statement of Cash Flows 10.1 Concept of the Statement of Cash Flows 10.2 Contents and Formats of the Statement of Cash Flows 10.3 How to Prepare the Statement of Cash Flows ·Assignment ·Reading Material APPENDIX Appendix Ⅰ 参考答案 Appendix Ⅱ 课文参考译文 Appendix Ⅲ 专业词汇表 参考文献
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