Part One：Accounting

Lesson One Financial Accounting——A special information processing system

Lesson Two The Basis of Accounting

Lesson Three The Tools and Procedures Used by Accountants When Conducting Their Daily Work

Lesson Four The Daily Accounting Work

Lesson Five Some Important Issues in Summarizing and Reporting Phases

Lesson Six The Income Statement,Statement of Owners'Equity,and Balance Sheet

Lesson Seven Cash Flow Statement

Lesson Eight Some Important Current Assets

Lesson Nine Inventory

Lesson Ten Long Term Equities Investment

Lesson Eleven Operational Assets

Lesson Twelve Liabilities

Part Two：Taxation

Lesson One What Is Tax

Lesson Two The Classification of Taxes

Lesson Three The Rights and the Responsibilities of Tax Authority

Lesson Four The Rights and the Obligations of the Tax Payers

Lesson Five Tax Assessment and Tax Incentives

Lesson Six The Manner and Procedures of Tax Imposition

Lesson Seven Tax Planning,Tax Avoidance and Tax Evasion

第一部分：会计篇

第1课 会计：特殊的信息系统

第2课 会计工作的基础

第3课 会计工作的方法与手段

第4课 会计日常工作

第5课 汇总与报告阶段应注意事项

第6课 利润表、所有者权益变动表与资产负债表

第7课 现金流量表

第8课 重要的流动资产

第9课 存货

第10课 长期股权投资

第11课 经营资产

第12课 负债

第二部分：税务篇

第1课 什么是税

第2课 税的种类

第3课 税务机关的权与责

第4课 纳税人的权利及义务

第5课 计税与税收激励

第6课 征税的方法与环节

第7课 税务筹划、避税与逃税