Unit 1 An Overview of Accounting 1
Listening 1
Situation 1 Introducing British People’s Opinions about Accountants 1
Situation 2 Introducing Types of Business Entities 2
Speaking 3
Situation 3 Having a Job Interview with the HR Manager 3
Situation 4 Talking about Financial Accounting 4
Reading 6
Passage 1 Employmeηt in the Accounting Profession in the US Today 6
Passage 2 The Accounting System 10
Writing 12
A Letter of Recommendation 12
Workplace Project 13
Career Salon 13
New Words and Expressions 13
Unit 2 Financial Statements （1） 16
Listening 16
Situation 1 Talking about Financial Statements 16
Situation 2 Talking about the Objective of Financial Statements 17
Speaking 18
Situation 3 Talking about Assets 18
Situation 4 Talking about Liabilities 19
Reading 20
Passage 1 Statement of Financial Position/Balance Sheet 20
Passage 2 Income Statement/Profit ＆ Loss Account 25
Writing 27
Cash Flow Statement 27
Workplace Project 30
Career Salon 30
New Words and Expressions 30