更新时间：2020-07-02 16:46:29
封面
版权信息
内容提要
第2版前言
Unit 1 Introduction of Accounting
Learning Objectives
1.1 The Role of Accounting in Business
1.2 Accounting Ethics
Important Words and Terms
Exercises
Unit 2 Some of Generally Accepted Accounting Principles
2.1 Accounting Concept
2.2 Accounting Pricile
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
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
4.5 The Adjusted Trial Balance
4.6 Closing
4.7 Summary of Accounting Cycle
Unit 5 Assets
5.1 Current Assets
5.2 Fixed Assets
5.3 Intangible Assets
Unit 6 Liabilities
6.1 Current Liabilities
6.2 Long-term Liabilities
Unit 7 Owner's Equity
7.1 Paid-up Capital
7.2 Retained Profits Earned from the Customers
Unit 8 Revenue and Expense
8.1 Revenue
8.2 Expense
Unit 9 Balance Sheet Income Statement and Cash Flows Statement
9.1 Balance Sheets
9.2 Income Statements
9.3 The role of a Cash Flow Statement
Unit 10 Financial Statement Analysis
10.1 Measuring the Ability to Pay Current Liabilities
10.2 Measuring the Company's Ability to Sell Inventory and Collect Receivables
10.3 Measuring the Ability to Pay Long-term Debt
10.4 Measuring Profitability
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 收入和费用
第9单元 资产负债表、损益表和现金流量表
第10单元 财务报表分析
参考文献
