目录 Unit 1 The Introduction to Accounting Section Ⅰ Whats Accounting? Section Ⅱ Accounting Profession and Professional Ethics Extended Reading The History and Development of Accounting Unit 2 The Accounting Elements and Chart of Accounts Section Ⅰ The Basic Accounting Elements Section Ⅱ Chart of Accounts Extended Reading Accounting Computerization Unit 3 Accounting Equations and Double-entry System Section Ⅰ Accounting Equations Section Ⅱ Double-entry System Extended Reading Double-entry Accounting: Debit-credit Bookkeeping Unit 4 Accounting Vouchers Section Ⅰ Source Documents Section Ⅱ Bookkeeping Vouchers Extended Reading Accounting Source Documents Unit 5 Accounting Books Section Ⅰ Journals Section Ⅱ Ledgers Extended Reading The General Ledger Unit 6 Accounting Cycle Section Ⅰ Definition of Accounting Cycle Section Ⅱ Process of Accounting Cycle Extended Reading How to Find Errors by Preparing Trial Balance Unit 7 Current Assets Section Ⅰ Cash Section Ⅱ Accounts Receivable Section Ⅲ Inventory Extended Reading Short-term Investment Unit 8 Long-term Assets Section Ⅰ Long-term Investment Section Ⅱ Fixed Assets Section Ⅲ Intangible Assets Extended Reading Depreciation Methods Unit 9 Liabilities Section Ⅰ Current Liabilities Section Ⅱ Long-term Liabilities Extended Reading ALM Unit 10 Owners Equity Section Ⅰ Ownerships of Business Entity Section Ⅱ Capital Stock Section Ⅲ Retained Earnings Extended Reading Return on Equity Unit 11 Financial Statements Section Ⅰ Balance Sheet Section Ⅱ Income Statement Section m Statement of Cash Flows Extended Reading Objectives of Financial Statements Unit 12 Analysis of Financial Statements Section Ⅰ Purpose of Financial Statement Analysis Section Ⅱ Methods of Financial Statement Analysis Section Ⅲ Basic Financial Ratios Extended Reading A General Perspective on Financial Statement Analysis Appendix Chinese-English Bilingual Version of Account Title for Business Enterprises References
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