目录 Unit 1 Introduction of Accounting 1.1 The Role of Accounting in Business 1.1.1 The Nature and Function of Accounting 1.1.2 The Division of Accounting 1.2 Accounting Ethics Important Words and Special Terms Exercise Unit 2 Some of Generally Accepted Accounting Principles 2.1 The Monetary Convention 2.2 Accrual Basis of Accounting 2.2.1 The Cash Basis of Accounting 2.2.2 The Accrual Basis of Accounting 2.3 Going Concern 2.4 Matching Principle and Revenue Recognition Important Words and Special Terms Exercise Unit 3 Accounting Equation and Double-Entry system 3.1 Accounting equation 3.2 Accounting elements 3.3 Accounting elements in the accounting equation 3.4 T account 3.5 Double-entry System Important Words and Special Terms Exercise Unit 4 Accounting Cycle 4.1 Identify transactions to be recorded 4.2 Journalizing 4.3 Posting from Journal to Ledger 4.4 Preparing Unadjusted Trial Balance 5.4.1 Accounting Basis 5.4.2 Adjusting entries 4.5 The Adjusted Trial Balance 4.6 Closing Important Words and Special Terms Exercises Unit 5 Assets 5.1 Current Asset 5.1.1 Cash 5.1.2 Account Receivable 5.1.3 Inventory 5.2 Fixed Assets 5.2.1 Measuring the cost of Property, Plant and Equipment 5.2.2 Depreciable 5.3 Intangible Assets Important Words and Special Terms Exercises Unit 6 Liabilities 6.1 Current liabilities 6.1.1 Short –term Bills(notes) and Accounts payable 6.1.2 Accrued expenses 6.1.3 Unearned revenues 6.1.4 Current maturities of Long-term debts 6.1.5 Contingent liabilities 7.2 Long-term liabilities 6.2.1 Long-term loans payable 6.2.2 Long-term accounts payable 6.2.3 Bonds (debenture) payable Important Words and Special Terms Exercises Unit 7 Owner’s equity 7.1 Paid-up capital 7.1.1 Ordinary shares（common stock） 7.1.2 Preference shares(preferred stock) 7.2 Retained profits are earned from the customers Important Words and Special Terms 8 Exercises Unit 8Revenue,expense,profit 8.1 revenue 8.1.1 The concept of revenue 8.1.2 The characteristics of the revenue 8.1.3 TRADE AND CASH DISCOUNTS 8.1.4 SALES FOR CASH 8.1.5 SALES ON CREDIT 8.2 expense 8.2.1 The concept of expense 8.2.2 The characteristics of the expense 8.2.3 The classification of expense 8.3 profit 8.3.1 The concept of profit 8.3.2 The composition of profit 8.3.3 The formation of the profits 8.3.4 Accounting content of profit distribution Exercises Unit 9 Balance Sheet,Income Statement and cash flows Statement 9.1 Balance Sheet 9.1.1 Purpose of Balance Sheet 9.1.2 Format of Balance Sheet 9.1.3 Advantages and Limitation of the Balance Sheet 9.2 Income statement 9.2.1 The function of income statement 9.2.2 Single-step Income Statement 9.2.3 Multiple-step Income Statement Important Words and Special Terms 9.3 The Role of Cash Flow Statement 9.3.1 Meaning of “Cash Flows” 9.3.2 Importance of Cash Flow Statement 9.4 Categories of Cash Flow 9.4.1 Operating Activities 9.4.2 Investing Activities 9.4.3 Financing Activities 9.4.5 Direct and Indirect Exercises Unit 10 Financial statement analysis 10.1 Debt paying ability analysis 10.1.1 Short-term debt paying ability index 10.1.2 Long-term solvency indicators 10.2 Operation capability index analysis 10.2.1 The current assets turnover situation 10.2.2 Fixed assets turnover 10.2.3 The total asset turnover 10.3 Profitability analysis 10.4 case analysis Exercises Appendix Ⅰ 参考答案 Appendix Ⅱ 课文参考译文 第1单元 会计概论 第2单元 公认会计原则 第3单元 会计等式和复式记账 第4单元 会计循环 第5单元 资产 第6单元 负债 第7单元 所有者权益 第8单元 收入费用和利润 第9单元 资产负债表和损益表、现金流量表 第10单元 财务报表分析 参考文献
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