序 前言 UNIT 1 General Introduction to Accounting 1.1 Origin and Development of Accounting 1.2 Accounting Entity 1.3 Accounting Principles ◆Assignment ◆Reading Material UNIT 2 Accounting Equation and Double-entry 2.1 Accounting Title and Accounts 2.2 Accounting Elements and Accou-nting Equation 2.3 Double Entry 2.4 Accounting Circle ◆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 Investment 4.2 P1ant Assets 4.3 Intangible Assets ◆Assignment ◆Reading Material UNIT 5 Liabilities 5.1 Current Liabilities 5.2 Long-terra Liabilities ◆Assignment ◆Reading Material UNIT 6 Owners’Equity 6.1 Capital Stock 6.2 Retained Earnings ◆Assignment ◆Reading Material UNIT 7 Revenue.Expenses and Profit 7.1 Revenue 7.2 Expenses 7.3 Profit ◆Assignment ◆Reading Material UNIT 8 Balance Sheet 8.1 Conception of Balance Sheet 8.2 Components of Balance Sheet 8.3 How to Prepare Balance Sheet ◆Assignment ◆Reading Material UNIT 9 Income Statement 9.1 Conception of Income Statement 9.2 Components of Income Statement 9.3 How to Prepar Income Statement ◆Assignment ◆Reading Material UNIT 10 Statement of Cash Flow 10.1 Conception of Statement of Cash Flow 10.2 Structure of Statement of Cash Flow 10.3 How to prepare Statement of Cash Flow ◆Assignment ◆Reading Material Appendix Appendix Ⅰ 參考答案 Appendix Ⅱ 課文參考譯文 Appendix Ⅲ 專業(yè)詞匯表 參考文獻(xiàn)
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