Unit 1 Introduction to Accounting
1.1 Accounting
1.2 Purpose of Accounting
1.3 Ethics and the Accounting Profession
Unit 2 Accounting Elements, Accounting Equation and Double Entry
2.1 Accounting Elements
2.2 Accounting Equation
2.3 Recording Transactions in the Accounting Equation
2.4 Summary of Transactions
2.5 Double-entry System
Unit 3 Accounting Cycle
3.1 Accounting Cycle（1）
3.2 Accounting Cycle（2）
Unit 4 Assets
4.1 Assets
4.2 Fixed Assets
4.3 Current Assets
4.4 Intangible Assets
Unit 5 Cash
5.1 Cash and Cash Equivalents
5.2 Internal Controls over Cash
5.3 Bank Statement and Bank Reconciliation
Unit 6 Accounts Receivable
6.1 Types of Receivables
6.2 The Importance of Accounts Receivable
6.3 Methods of Estimating Uncollectible Accounts Expense
6.4 Accounting of Accounts Receivable
Unit 7 Inventories
7.1 Perpetual Inventory System
7.2 Periodic Inventory System
7.3 Taking a Physical Inventory
7.4 Pricing the Inventory
Unit 8 Depreciation
8.1 Straight-Line Method
8.2 Units-of-Production Method
8.3 Sum-of-the-Year's-Digits Method
8.4 Double-Declining-Balance Method
Unit 9 Liabilities
9.1 Current Liabilities
9.2 Non-current Liabilities
Unit 10 Owner-s Equity
10.1 Definition
10.2 Paid-in Capital
10.3 Retained Earnings
10.4 Dividends
Unit 11 Revenue, Expense and Profit
11.1 Revenue
11.2 Expenses
11.3 Profit
Unit 12 Journals
12.1 Journalizing
12.2 Journalizing the General Journal
12.3 Journalize the Special Journals
Unit 13 Ledgers
13.1 Posting to Ledgers
13.2 General Ledger and Subsidiary Ledger
Unit 14 Financial Statements
14.1 Income Statement
14.2 Balance Sheet
14.3 The Statement of Cash Flows
14.4 Qualitative Characteristics of Financial Statements
参考译文
第1单元 会计简述
第2单元 会计要素、会计等式及会计记账
第3单元 会计循环
第4单元 资产
第5单元 现金
第6单元 应收账款
第7单元 存货
第8单元 折旧
第9单元 负债
第10单元 所有者权益
第11单元 收入、费用和利润
第12单元 日记账
第13单元 分类账
第14单元 财务报表
附录 新准则下中英文会计科目对照表
参考文献
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