Unit 1 Introduction to Accounting
1.1 Accounting
1.2 Purpose of Accounting
1.3 Ethics and the Accounting Profession
1.4 Divisions of Accounting Profession
1.5 Accounting Elements
Unit 2 Assets
2.1 Cash
2.2 Accounts Receivable
2.3 Inventory
2.4 Depreciation
Unit 3 Liabilities
3.1 Definition
3.2 Current Liabilities
3.3 Non-current liabilities
Unit 4 Owner's Equity
4.1 Definition
4.2 Capital Stock
4.3 Retained Earnings
4.4 Business Organizations
Unit 5 Revenue, Expense and Profit
5.1 Revenue
5.2 Expenses
5.3 Profit
Unit 6 Accounting Equation
6.1 Accounting Equation
6.2 Recording Transactions in the Accounting Equation
6.3 Summary of Transaction
Unit 7 Accounting Cycle
7.1 Accounting Cycle (1)
7.2 Accounting Cycle (2)
Unit 8 Journals and Ledgers
8.1 Journals
8.2 Ledger
Unit 9 Financial Statements
9.1 Balance Sheet
9.2 Income Statement
9.3 The Cash Flow Statement
9.4 Qualitative Characteristics of Financial Statements
参考译文
第1单元 会计概述
第2单元 资产
第3单元 负债
第4单元 所有者权益
第5单元 收入、费用和利润
第6单元 会计等式
第7单元 会计循环
第8单元 日记账和分类账
第9单元 财务报表
附录
Appendix 1 新准则下中英文会计科目对照表
Appendix 2 常用涉外会计英文缩写与全称、中文翻译对照表
Appendix 3 世界各国货币及其符号表示
Appendix 4 Glossary
参考文献