目 录 Unit 1 Accounting Principles1 Unit 2 Accounting System8 Unit 3 Accounting Equation and Transactions15 Unit 4 Accounts and Books24 Unit 5 Accounts Classification34 Unit 6 Accounting Cycle41 Unit 7 Financial Statements55 Unit 8 Statement of Changes in Financial Positions64 Unit 9 Cash and Temporary Investment71 Unit 10 Receivables81 Unit 11 Inventories91 Unit 12 Tangible and Intangible Asset100 Unit 13 Long-term Investments110 Unit 14 Current Liabilities and Long-term Debts116 Unit 15 Capital Stock and Treasury Stock123 Unit 16 Retained Earnings and Dividends131 Unit 17 Accounting for Manufacturing Operation137 Unit 18 Cost Accounting144 Unit 19 Relevant Costs148 Unit 20 Managerial Accounting153 Unit 21 Accounting for Inflation159 Unit 22 Audit Report163 Unit 23 Financial Statement Interpreting168 Unit 24 International Accounting180 Unit 25 Application for Accounting Position186 Unit 26 Psychological Pressure in Accounting Workplace192
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