Unit 1 General Introduction to Accounting

1.1 Origin and Development of Accounting

1.2 Accounting Entity

1.3 Accounting Assumptions

1.4 Quality Requirements of Accounting Information

Assignment

Reading Material

Unit 2 Accounting Equation and Double-Entry

2.1 Accounting Title and Accounts

2.2 Accounting Elements and Accounting Equation

2.3 Double Entrv

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 Fixed Assets

4.3 Intangible Assets

Assignment

Reading Material

Unit 5 Liabilities

5.1 Current Liabilities

5.2 Long-term 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 Prepare 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 参考答案

Appendix Ⅱ 课文参考译文

Appendix Ⅲ 专业词汇表

参考文献