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