Unit 1 Accounting Definition 1
Unit 2 The Conventions of Accounting 6
Unit 3 The Accounting Process 20
Unit 4 Double-entry Bookkeeping 39
Unit 5 Ledgers and Journals 48
Unit 6 The Balance Sheet 56
Unit 7 Income Statement 64
Unit 8 The Statement of Cash Flows 71
Unit 9 Assets 78
Unit 10 Liabilities 89
Unit 11 Owners' Equity 97
Unit 12 Financial Statement Analysis 108
Unit 13 Accounting for Foreign Currency Transactions and Translation 117
Unit 14 Corporate Acquisition and Consolidated Financial Statements 125
Unit 15 Cost Elements 133
Unit 16 Activity-based Costing 139
Unit 17 The Main Methods of Investment Appraisal 150
Unit 18 Financial Budgets 157
Appendix 1 Illustrations 165
Appendix 2 List of Accounting Terms 197
Appendix 3 Accounting Standard for Business Enterprises—Basic Standard 210
Appendix 4 Accounting Documents 218
参考文献 252