目 录
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
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