實用會計英語

序
前言
UNIT 1 General Introduction to Accounting
1.1 Origin and Development of Accounting
1.2 Accounting Entity
1.3 Accounting Principles
◆Assignment
◆Reading Material
UNIT 2 Accounting Equation and Double-entry
2.1 Accounting Title and Accounts
2.2 Accounting Elements and Accou-nting Equation
2.3 Double Entry
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 P1ant Assets
4.3 Intangible Assets
◆Assignment
◆Reading Material
UNIT 5 Liabilities
5.1 Current Liabilities
5.2 Long-terra 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 Prepar 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 參考答案
Appendix Ⅱ 課文參考譯文
Appendix Ⅲ 專業(yè)詞匯表
參考文獻