Part I English Text Unit One Introduction to Accounting 1.1 Definition of Accounting 1.2 Users and Classifications of Accounting 1.3 Accounting Assumptions and Principles 1.4 Accounting Elements & Accounting Equation 1.5 Recording Business Transactions:Double-Entry System Exercises Unit Two Forms of Business Ownership 2.1 Sole Proprietorships 2.2 Partnerships 2.3 Corporations 2.4 Sole Proprietorship and Partnership Accounting 2.5 Accounting for Stock Transactions and Dividends Exercises Unit Three -Financial Statements 3.1 Definition 3.2 Purpose of Financial Statements by Business Entities 3.3 Balance Sheet 3.4 Income Statement 3.5 Retained Earnings Statement 3.6 Cash Flow Statement 3.7 Relationship of Financial Statements Exercises Unit Four Accounting Cycle 4.1 Journals & Ledgers 4.2 Trial Balance 4.3 Adjusting Entries 4.4 Closing Entries 4.5 Adjusted Trial Balance Exercises Unit Five Current Assets 5.1 Cash and Cash Equivalents 5.2 Accounts Receivable 5.3 Inventory Exercises Unit Six Non-Current Assets 6.1 Long-term Investment 6.2 Fixed Assets 6.3 Intangible Assets Exercises Unit Seven Current Liabilities 7.1 Definition of Current Liabilities 7.2 Accounts Payable 7.3 Short-term Borrowings 7.4 Short-term Notes Payable 7.5 Unearned Revenue 7.6 Dividends Payable 7.7 Accrued Liabilities 7.8 Contingent Liabilities
Exercises Unit Eight Non-Current Liabilities 8.1 Definition of Non-Current Liabilities 8.2 Time Value of Money 8.3 Bonds Payable Exercises Unit Nine Owners'Equity 9.1 Shareholders'Rights and Privileges 9.2 Accounting for Stock Issues 9.3 Accounting for Treasury Stock 9.4 Retained Earnings Exercises Unit Ten Financial Statement Analysis 10.1 Horizontal Analysis 10.2 Vertical Analysis 10.3 Ratio Analysis Exercises Part Ⅱ參考譯文 第一單元 會計概述 第二單元 企業組織形式 第三單元 財務報表 第四單元 會計循環 第五單元 流動資產 第六單元 非流動資產 第七單元 流動負債 第八單元 非流動負債 第九單元 所有者權益 第十單元 財務報表分析 Part Ⅲ Key to Exercises Appendix Causes of International Differences References
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