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Unit 1 Introduction to Accounting 1

1.1 Accounting 1

1.2 Purpose of Accounting 2

1.3 Ethics and the Accounting Profession 2

Unit 2 Accounting Elements,Accounting Equation and Double Entry 6

2.1 Accounting Elements 6

2.2 Accounting Equation 8

2.3 Recording Transactions in the Accounting Equation 8

2.4 Summary of Transactions 11

2.5 Double-entry System 12

Unit 3 Accounting Cycle 17

3.1 Accounting Cycle（1） 17

3.2 Accounting Cycle（2） 20

Unit 4 Assets 27

4.1 Assets 27

4.2 Fixed Assets 27

4.3 Current Assets 28

4.4 Intangible Assets 28

Unit 5 Cash 31

5.1 Cash and Cash Equivalents 31

5.2 Internal Controls over Cash 32

5.3 Bank Statement and Bank Reconcilia-tion 33

Unit 6 Accounts Receivable 37

6.1 Types of Receivables 37

6.2 The Importance of Account Receiv-able 38

6.3 Methods of Estimating Uncollectible Accounts Expense 38

6.4 Accounting of Accounts Receivable 40

Unit 7 Inventories 46

7.1 Perpetual Inventory System 46

7.2 Periodic Inventory System 47

7.3 Taking a Physical Inventory 47

7.4 Pricing the Inventory 48

Unit 8 Depreciation 51

8.1 Straight-Line Method 51

8.2 Units-of-Production Method 52

8.3 Sum-of-the-Year's-Digits Method 52

8.4 Double-Declining-Balance Method 52

Unit 9 Liabilities 55

9.1 Current Liabilities 55

9.2 Non-current Liabilities 56

Unit 10 Owner's Equity 59

10.1 Definition 59

10.2 Paid-in Capital 59

10.3 Retained Earnings 61

10.4 Dividends 61

Unit 11 Revenue,Expense and Profit 65

11.1 Revenue 65

11.2 Expenses 69

11.3 Profit 72

Unit 12 Journals 75

12.1 Journalizing 75

12.2 Journalizing the General Journal 76

12.3 Journalize the Special Journals 78

Unit 13 Ledgers 83

13.1 Posting to Ledgers 83

13.2 General Ledger and Subsidiary Ledger 84

Unit 14 Financial Statements 89

14.1 Income Statement 89

14.2 Balance Sheet 91

14.3 The Statement of Cash Flows 93

14.4 Qualitative Characteristics of Financial Statements 95

参考译文 99

第1单元 会计简述 99

第2单元 会计要素、会计等式及会计记账 101

第3单元 会计循环 107

第4单元 资产 109

第5单元 现金 111

第6单元 应收账款 113

第7单元 存货 117

第8单元 折旧 120

第9单元 负债 121

第10单元 所有者权益 123

第11单元 收入、费用和利润 126

第12单元 日记账 131

第13单元 分类账 136

第14单元 财务报表 139

附录 新准则下中英文会计科目对照表 145

参考文献 152