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Unit 1 An Introduction to Accounting 1

Learning Objectives 1

Lead In 2

1.1 Accounting Concepts 2

1.2 Accounting Assumptions 3

1.3 Accounting Principles 4

Words＆Phrases 5

Notes＆Grammar 6

Test Yourself 7

Case Study 8

Supplementary Reading 9

Unit 2 Accounting Equation and Double-Entry System 10

Learning Objectives 10

Lead In 11

2.1 Accounting Equation 11

2.2 Double-Entry System 12

Words＆Phrases 14

Notes＆Grammar 14

Test Yourself 15

Case Study 16

Supplementary Reading 16

Unit 3 Accounting Cycle 18

Learning Objectives 18

Lead In 19

3.1 Accounting Cycle 19

3.2 Journals 21

3.3 Ledgers 22

Words＆Phrases 23

Notes＆Grammar 24

Test Yourself 25

Case Study 26

Supplementary Reading 26

Unit 4 Accounting Statements 28

Learning Objectives 28

Lead In 29

4.1 Balance Sheet 29

4.2 Income Statement 30

4.3 Statement of Cash Flows 32

Words＆Phrases 33

Notes＆Grammar 34

Test Yourself 34

Case Study 36

Supplementary Reading 37

Unit 5 Assets 38

Learning Objectives 38

Lead In 39

5.1 Concept of Assets 39

5.2 Cash 40

5.3 Inventories 41

5.4 Accounts Receivable 42

Words＆Phrases 43

Notes＆Grammar 43

Test Yourself 44

Case Study 46

Supplementary Reading 46

Unit 6 Liabilities 48

Learning Objectives 48

Lead In 49

6.1 Concept of Liabilities 49

6.2 Current Liabilities 50

6.3 Long-term Liabilities 51

Words＆Phrases 52

Notes＆Grammar 52

Test Yourself 53

Case Study 54

Supplementary Reading 55

Unit 7 Owner's Equity 56

Learning Objectives 56

Lead In 57

7.1 Forms of Business Organizations 57

7.2 The Parts of Owner's Equity in the Balance Sheet 58

Words＆Phrases 59

Notes＆Grammar 60

Test Yourself 61

Case Study 62

Supplementary Reading 62

Unit 8 Revenues and Expenses 64

Learning Objectives 64

Lead In 65

8.1 Revenues 65

8.2 Expenses 66

Words＆Phrases 68

Notes＆Grammar 69

Test Yourself 69

Case Study 70

Supplementary Reading 71

Unit 9 Statement Analysis 72

Learning Objectives 72

Lead In 73

9.1 Financial Structure Ratio Analysis 73

9.2 Profitability Ratio Analysis 74

9.3 Asset Management Measures 75

9.4 Other Statement Analysis Methods 75

Words＆Phrases 76

Notes＆Grammar 76

Test Yourself 77

Case Study 78

Supplementary Reading 79

Unit 10 Accounting Profession and Examinations 80

Learning Objectives 80

Lead In 81

10.1 Accounting Profession 81

10.2 Accounting Examinations 82

Words＆Phrases 83

Notes＆Grammar 84

Test Yourself 84

Supplementary Reading 85

Appendix Ⅰ Reference Versions for the Text 87

Appendix Ⅱ Vocabulary List 103