Chapter 1 An Overview of Accounting
Unit 1 Accounting:the Language of Business
Unit 2 Accounting Assumptions and Basis of Accounting
Unit 3 Accounting Principles
Unit 4 Quality Characterstics of Accounting
Information
Chapter 2 Accounting Elements and Double-entry
Accounting
Unit 1 Elements of Financial Statements
Unit 2 Accounting Equation and Double-entry Accounting
Chapter 3 Accounting Cycle
Unit 1 Procedures Used in the Accounting Cycle
Unit 2 Journals & Journalizing Transactions
Unit 3 Accounts and Ledgers
Unit 4 Adjusting Procedures
Unit 5 Closing Process
Unit 6 The Trial Balance
Chapter 4 Current Assets
Unit 1 Cash
Unit 2 Receivables
Unit 3 Inventories
Chapter 5 Investments
Unit 1 An Overview of Investments
Unit 2 Financial Assets Held for Trading
Unit 3 Held-to-maturity Investments
Unit 4 Available-for-sale Financial Assets
Unit 5 Long-term Equity Investments
Chapter 6 Non-current Assets
Unit 1 Plant and Equipment
Unit 2 Depreciation of Plant Assets
Unit 3 Intangible Assets
Unit 4 Natural Resources
Chapter 7 Liabilities
Unit 1 Current Liabilities
Unit 2 Non-current Liabilities
Chapter 8 Owners' Equity
Unit 1 Forms of Business Organizations
Unit 2 Accounting for Owners' Equity in Different Forms of
Organization
Chapter 9 Revenues and Expenses
Unit 1 Revenues
Unit 2 Expenses
Chapter 10 Fiancial Statements
Unit 1 Balance Sheet
Unit 2 Income Statement
Unit 3 Statement of Retained Earnings & Statement of
Changes in Owners'
Equity
Unit 4 Cash Flow Statement
Unit 5 Disclosure Notes to Financial Statements
Unit 6 Analysis of Finacial Statements
附錄一 參考譯文
附錄二 參考答案
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